E-invoicing rules · France (FR)
E-invoicing in France
Is e-invoicing mandatory in France?
Yes. Since 1 September 2026 every business in France must be able to receive e-invoices, and large and mid-sized companies must issue them. Small and micro businesses, including auto-entrepreneurs under the VAT franchise, must issue e-invoices and e-report from 1 September 2027. Invoices travel through approved platforms (plateformes agréées).
Key dates
-
In force
All businesses must receive e-invoices; large and mid-sized companies must issue them and e-report.
-
Upcoming
Small and micro businesses must issue e-invoices and e-report.
At a glance
- B2B status
- Phasing in
- Public sector (B2G)
- Mandatory for all suppliers since 2020 via Chorus Pro.
- Formats
- Factur-X, UBL (EN 16931), CII (EN 16931)
- Transmission
- Approved platforms (plateformes agréées, PA) registered with the tax administration.
- Reporting
- E-reporting of B2C, cross-border and payment data.
- Tax authority
- Direction générale des Finances publiques
Freelancers and small businesses
The VAT franchise (franchise en base) does not exempt micro-entrepreneurs: they must receive from 2026 and issue from 1 September 2027.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in France
InvoBox already opens incoming Factur-X and CII XML files and shows them as a readable invoice. Issuing e-invoices for France is not available yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in France?
Yes. Since 1 September 2026 every business in France must be able to receive e-invoices, and large and mid-sized companies must issue them. Small and micro businesses, including auto-entrepreneurs under the VAT franchise, must issue e-invoices and e-report from 1 September 2027. Invoices travel through approved platforms (plateformes agréées).
Which e-invoice formats are used in France?
Factur-X, UBL (EN 16931), CII (EN 16931). Transmission: Approved platforms (plateformes agréées, PA) registered with the tax administration.
What does it mean for freelancers and small businesses in France?
The VAT franchise (franchise en base) does not exempt micro-entrepreneurs: they must receive from 2026 and issue from 1 September 2027.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Direction générale des Finances publiques or your tax adviser before you act. This page is general information, not tax advice.