E-invoicing mandate — France
The format is prescribed, the route is not: the invoice must be structured, but which channel carries it to the recipient is left to the parties. A format tool is sufficient here as well.
The stages over time
-
1/1/2020
France · to public authorities in force unverified
Legal basis: Chorus Pro / Ordonnance 2014-697 · Last reviewed: 10/26/2026 -
9/1/2026
France · obligation to receive, all in force
Every business must be able to receive e-invoices through an approved platform — regardless of size and legal form, including when exempt from VAT. At the same time, large and mid-sized enterprises issue their invoices exclusively electronically and transmit the reporting data.
Legal basis: Art. 91 loi de finances 2024 · CGI art. 289 bis · Last reviewed: 10/26/2026 -
9/1/2027 · in 309 days
France · obligation to issue for SMEs next deadline
Small and medium-sized enterprises and micro-businesses also issue their invoices in structured form through an approved platform. Paper and plain PDF then no longer count as an invoice.
Applies to small and medium-sized, micro and one-person businesses.
Legal basis: Art. 91 loi de finances 2024 · CGI art. 289 bis · Last reviewed: 10/26/2026
Platforms and authorities
PDP · Chorus Pro · Factur-X
What Invoiceflair can do — France
Create and validate: ZUGFeRD Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.