Electronic invoicing has not just recently become an important topic in France, or because of European requirements. It was introduced there as early as 1990. However, it has only been mandatory for the public sector and its suppliers to issue electronic invoices since 2020. These regulations are now being tightened further: between 2026 and 2027, the B2B sector will also be affected by the obligation to issue electronic invoices. Find out what this means for companies in France here.
Electronic invoicing in the B2G sector in France
In France, electronic invoicing in the business-to-government (B2G) sector has been mandatory for several years and has been gradually introduced for all economic operators. Large companies have been required to use it since 2017, and since January 1, 2020, small and medium-sized enterprises have also been required to use it. This regulation affects anyone who supplies goods or services to public institutions.
At the heart of digital invoice processing is the Chorus Pro platform, developed and managed by the French tax authority Direction Générale des Finances Publiques (DGFiP). Chorus Pro acts as a central point of contact for the administration and transmission of invoices in the public sector. Companies submit their invoices directly via the platform, which then forwards the invoices to the relevant public authorities. Invoices can be submitted in various formats, including Factur-X, UBL and CII. However, Factur-X is particularly recommended due to its hybrid structure (PDF and XML).
The CTC model (Continuous Transaction Controls), which obliges public authorities to send and receive electronic invoices, is organized centrally in France. An electronic signature is not mandatory for transmission. By law, invoices must be archived for six years. In practice, however, it is common practice for both the issuer and the recipient to keep the original documents for at least 10 years. This is due to the fact that the various French legal codes can be interpreted differently. Archiving is not only permitted and necessary in France, but is also permitted in other EU countries under certain conditions.
Mandatory eInvoicing: Electronic invoices now also for B2B
Following the successful introduction of mandatory e-invoicing in the B2G sector, France is preparing to introduce mandatory e-invoicing in the business-to-business (B2B) sector as well. The introduction will be staggered: from September 2026, all companies based in France will be obliged to receive electronic invoices. Large and medium-sized companies, on the other hand, are also obliged to issue electronic invoices. Just one year later, from September 2027, the obligation to issue electronic invoices will also be introduced for small and micro-enterprises.
France relies on the so-called Y-scheme, a decentralized structure for sending, receiving, monitoring and validating invoices and VAT information. This means that there are three main ways of sending invoices. Firstly, companies can send their invoices directly to a central platform (PPF) of the French tax authority, the Direction Générale des Finances Publiques (DGFiP). This platform checks the invoice and makes it available to the recipient. It is also possible to use certified third-party platforms, known as Partner Dematerialization Platforms (PDP). These platforms receive the invoices, validate them and transmit them to both the central platform and the recipient. A third option is offered by a so-called Operateur de Dématérialisation (OD) - also a service provider that supports companies in the digitalization, management and processing of electronic invoices. In contrast to the “Plateformes de Dématérialisation Partenaires” (PDP), which are certified by the French tax authorities, ODs do not have this certification. In order to be able to transmit e-invoices properly, ODs must therefore either use the portal for public invoicing (PPF) as an interface or use the services of a PDP. Another important difference: When transmitting invoice data, PDPs have the freedom to send invoice formats other than those officially prescribed to the recipient. ODs, on the other hand, are firmly bound to the official formats Factur-X, UBL and CII. As a future PDP, however, TRAFFIQX® can use precisely this freedom to make invoice processes even more flexible and uncomplicated - and thus optimally meet the various requirements.
Regardless of which route the invoice takes, it is always checked by the tax authority's central platform. This decentralized control ensures that all tax requirements are met and that the data is correct and complete. At the same time, it ensures a broader distribution of the transaction load and greater reliability than with centralized CTC models. The system is designed not only for national but also for international transactions, which further strengthens France's position as a pioneer in the digitalization of business processes within the EU.
Just as in the B2G area, the permissible formats for companies are Factur-X, UBL and CII, an electronic signature is not required and the archiving obligation is six years. As far as archiving is concerned, however, the interpretation of the legal codes can vary here too. Therefore, anyone who wants to be on the safe side should keep their invoices for ten years. Archiving abroad is also permitted in the B2B sector under certain conditions.
Introduction of the Y-schema: A central company directory
The Y-scheme in France requires a central company directory, the so-called “Annuaire”, to ensure that electronic invoices are correctly forwarded to the respective recipient. This directory is managed by the Agence pour l'Informatique Financière de l'Etat (AIFE) and contains not only the identification of the companies but also details on the interoperability between the various platforms as well as additional data required for the smooth exchange in the B2B sector. A company in France that sends electronic invoices must register in this directory. This registration ensures that their invoices are processed properly and efficiently, avoiding errors and delays.
