Understanding E-Invoicing in France: A Guide to the B2G and B2B Mandates

France is undergoing a significant digital transformation in invoicing, aligning with broader European trends toward e-invoicing. The French government has implemented mandates for both business-to-government (B2G) and business-to-business (B2B) invoicing, aimed at increasing transparency, efficiency, and compliance. Here’s an overview of the current and future e-invoicing landscape in France.

B2G E-Invoicing: Mandatory Since 2020

Since January 1, 2020, all suppliers working with public entities in France are required to issue invoices electronically through the government’s centralized platform, Chorus Pro. This system ensures that invoices to the government are processed in a standardized and transparent way, eliminating the use of paper-based invoices.

However, Chorus Pro is set to be replaced by a new platform, Portail public de facturation (PPF). The government is developing this platform as part of a broader initiative to streamline and expand the digital invoicing process for both public and private sectors.

B2B E-Invoicing: The Upcoming Mandate

The most significant change on the horizon is the B2B e-invoicing mandate. This will require all businesses in France to exchange invoices electronically, using a standardized format known as EN16931, starting in 2026. The rollout will be phased:

• September 1, 2026: Mandatory for medium and large companies

• September 1, 2027: Mandatory for all companies

While these deadlines are in place, the French government has allowed for a possible three-month extension if needed.

Sending and Receiving Invoices: Options and Platforms

Under this new system, businesses will have two main options for handling their invoices:

1. Portail public de facturation (PPF): The future central platform managed by the French government.

2. Certified Providers (PDPs): These are private service providers certified by the government to comply with the e-invoicing mandate. PDPs will offer solutions for sending, receiving, and processing invoices in full compliance with the new regulations.

Transition Period: Current Invoice Formats

Until the B2B mandate becomes compulsory, businesses are still allowed to use traditional methods of invoicing. These include:

• Paper-based invoices: Traditional paper invoices remain legal.

• PDF invoices: Digital invoices in PDF format are accepted if they include either a qualified electronic signature or a complete audit trail for verification.

• EDI (Electronic Data Interchange): EDI systems, used by some businesses to transmit invoices electronically, continue to be accepted.

E-invoicing is not just a future trend in France; it’s already a reality in the public sector and will soon become mandatory for all businesses. With the upcoming B2B mandate, companies will need to prepare to adopt either the government’s new PPF platform or work with certified PDPs to stay compliant. As the country continues to move toward a fully digitized invoicing system, businesses should ensure they are ready for this significant shift in financial operations.