France
E-invoicing state: 🟡 Voluntary
Format: XML or Factur-X | Portal: PDP or PFF
Future deadlines: Introduction of the obligation for Large Enterprises and Intermediate-Sized Enterprises (ETI)
OVERVIEW
Status of e-invoicing in the Country
- Mandatory since September 15, 2021 for all B2G transactions.
- Required format: XML or Factur-X
- Official portal: Clearance light, invoices are exchanged and validated by the PDPs, which separately send a minimal data set to the DGFiP via the PPF.
Main deadlines
- 26/06/14: Ordonnance 2014-697: transposition of EU Directive 2014/55, mandatory e-invoices to Public Administration (B2G).
- 15/09/21: Ordonnance 2021-1190: introduction of the gradual B2B domestic obligation + e-reporting.
- 07/10/22: Décret 2022-1299 + Arrêté: technical rules, formats (UBL, CII, Factur-X), establishment of the PDPs.
- 30/12/23: Loi de finances rectificative 2024 (art. 91): postponement of the launch to 2026–2027.
- 15/10/24: Government communication: more limited role of the PPF, centrality of the PDPs.
- 01/09/26: Mandatory reception for all + issuance obligation for large enterprises and ETIs*.
- 01/09/27: Issuance obligation extended to SMEs and micro-enterprises.
*Large enterprises are those exceeding at least two of the following thresholds: 5,000 employees, €1.5 billion annual turnover, or €2 billion total balance sheet.
ETIs (Entreprises de Taille Intermédiaire) have fewer than 5,000 employees but more than 250, with turnover not exceeding €1.5 billion or a balance sheet not exceeding €2 billion.
TECHNICAL DETAILS
Specifics
- Format:
- XML
- UN/CEFACT CII
- OASIS UBL 2.1
- Factur-X hybrid format: structured XML + PDF/A-3 readable
- Compliant with EU standard EN16931 (Directive 2014/55/UE)
- Sending and receiving channels:
- Via accredited service providers, PDPs (Plateformes de Dématérialisation Partenaires) connected to the DGFiP
- Via the French Tax Authority’s platform, PPF (Portail Public de Facturation)
- Identification method: Managed centrally via the electronic register (annuaire centralisé) and through the company’s SIREN/SIRET** code.
**The SIREN is a 9-digit code assigned by INSEE to each company and serves as the unique company identifier, similar to the Italian VAT number.
The SIRET is a 14-digit code (SIREN + 5-digit NIC) that identifies the specific operational site or local unit of a company.
e-Archiving
- Legal term: Electronic invoices must be stored for at least 6 years under French law, but this is commonly extended to 10 years.
- Main requirements:
Storage must guarantee the authenticity, integrity, and readability of the document.
It must be possible to access the documents in a readable format and download them for potential tax audits.
There is an obligation to store within the EU or in countries with equivalent agreements (to ensure accessibility for the DGFiP). - E-archiving tools Many e-invoicing software solutions already integrate digital archiving features.
REGULATIONS
Sources
- Décret n° 2022-1299: Regulation of the technical and organizational procedures for electronic invoicing.
- Décret n° 2024-266: Introduction and definition of the Plateformes de Dématérialisation Partenaires (PDP).
- EU Directive 2014/55/UE: Introduction of electronic invoicing in the EU Member States.
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