Managing Electronic Documents in France
As a customer in France, you can send electronic documents either by email (as attached files) or through the PEPPOL eDelivery Network.
France has a broader definition of electronic invoicing compared to other European countries. Along with the Peppol BIS 3.0 format, the country accepts UBL2.1 and CII formats, as well as a customized PDF variant with an embedded XML file known as Factur-X. Factur-X is a hybrid electronic invoicing standard developed jointly by France and Germany.
From January 2017 to January 2020, electronic invoicing was implemented and made mandatory for the invoicing of B2G in the public sector.
The table below outlines the current regulatory states and future outlooks for B2G, B2B, and B2C (business-to-consumer) sectors.
| Transaction Type | Current Regulatory State | Regulatory Outlook |
|---|---|---|
| B2G | Electronic invoicing has been mandatory since 2019.  Supported by Document Capture. Supported by Document Output. | No changes are expected. |
| B2B | Electronic invoicing between B2B companies is possible through Peppol eDelivery. Supported by Document Capture. Supported by Document Output. | Starting from September 2026, all businesses will be required to use electronic invoicing. Large and medium enterprises will have to issue electronic invoicing by September 2026, while small enterprises will need to comply by September 2027. Supported by Document Capture. Supported by Document Output. |
| B2C | No legislation is in place. | No changes are expected. |
ChorusPro
In December 2023, the French National Assembly put forward a proposal for the phased implementation of electronic invoicing in the B2B segment. To help businesses understand the electronic invoicing regulations, a centralized service called the ChorusPro platform was developed. This platform facilitates connections with all B2G businesses and is mandatory for submitting invoices to B2G entities. It is also integrated with the Peppol eDelivery Network, which enables electronic invoicing through Continia solutions in Peppol BIS 3.0 format. The integration takes into account French localization requirements and includes administration codes for the receiving authority and purchase orders.
While B2B electronic invoicing isn't mandated through ChorusPro, private sector entities can opt for standard electronic invoicing via Peppol Access Point providers like Continia Software.
France, like many other European Union countries, is making progress in the field of VAT reporting. The country is likely to use the ChorusPro platform for this purpose. In November 2024 it was decided to build a 5-corner e-invoicing model and it’s widely expected that the Peppol framework and infrastructure will be adopted for this. The shift in perception of this model reflects the model used by Continia Software, but also comes with concern about meeting the September 2026 timeline in relation to B2B e-invoicing requirements.
France is currently establishing different methods for implementing electronic invoicing once it becomes mandatory. The initiatives include the following:
- Private Delivery Platform (PDP) - managed by registered private entities that serve as trusted third parties responsible for invoice transformation, validation, and submission to the French tax authority.
- OD (Non-accredited Service Provider) - authorized to facilitate connections between taxpayers and the public platform.
The Public Invoicing Portal (PFP) has been taken off the table when it comes to the 2026-2027 mandatory e-invoicing regulation. Instead the French authorities urge to cooperate with integrated services which enables integration directly to Chorus Pro.