E-invoicing in France.

The story

B2G e-invoicing phased in by company size between 2017 and 2020 and has applied to all public-sector suppliers since January 1, 2020, through the Chorus Pro portal.

The B2B mandate was originally scheduled for 2024 and moved to the current 2026-2027 schedule. From September 1, 2026, all companies established in France must be able to receive a structured e-invoice. Large enterprises (more than 5,000 employees or over €1.5 billion in turnover) and mid-sized enterprises (250 to 5,000 employees) must issue e-invoices and submit e-reporting data from that date. Small and medium-sized enterprises (10 to 249 employees) and micro-enterprises (fewer than 10 employees) must issue from September 1, 2027. Invoices are exchanged through accredited platforms (Plateformes Agréées, formerly called PDPs); the former public portal (PPF) now functions only as a company directory and data concentrator.

B2C invoicing itself is not covered by the mandate — invoices to consumers continue in their current form — but the underlying transaction data must be e-reported to the tax authority on the same phased timeline as the company's size category.

A "soft-landing" enforcement period runs through December 31, 2026, and a standing tolerance applies to a first infringement in the current year and the three years prior, provided it is corrected within 30 days. Reported penalty figures are €50 per invoice for a failure to issue (capped at €15,000 per year) and €500 per e-reporting omission (also capped at €15,000 per year); businesses that bypass an accredited platform entirely face separate escalating fines of €500, then €1,000, then €1,000 every three months until resolved. These figures come from regulatory-tracking sources and have not been independently verified against DGFiP's primary legal text.