France Mandates E-Invoicing for B2B Transactions from 2026
France is set to implement mandatory e-invoicing and e-reporting for domestic B2B transactions from 1 September 2026. This reform aims to modernize VAT reporting, reduce fraud, and automate compliance workflows. The phased approach allows companies time to test systems, train staff, and validate ERP integration before the mandatory compliance date.
The new system will accept invoice formats UBL, CII, and Factur-X, ensuring compliance with EN 16931 and interoperability with EU standards. All invoices will be securely archived for 10 years. Penalties for non-compliance will be enforced after 1 January 2027.
The French e-invoicing ecosystem is structured around Chorus Pro, supported by certified Partner Dematerialization Platforms (PDPs). This ensures invoices are processed and validated in real time, reducing errors and late submissions. Early adoption allows companies to minimize errors and align internal processes with government validation rules.
Mandatory e-invoicing applies to French-established businesses and non-resident companies with a fixed establishment in France. To assist with the transition, Generix and Applium have partnered to offer Approved Platform (AP) e-invoicing services to SAP customers. This reform is a significant step towards modernizing France's VAT reporting system and reducing fraud.
