Explore the latest electronic invoicing, reporting and archival requirements.

France

Regulations

E-invoicing requirements in France

Banqup Group has a compliant inbound and outbound solution. Our solution for France is officially PA-certified.

Technical requirements

  • Platform
    * B2B: Mandatory exchange via a certified "Plateforme Agréée" (PA).
    * B2G: Continued use of the Chorus Pro infrastructure (integrated with the PPF).
    * "Portail Public de Facturation" (PPF) Role: Functions as the National Directory and central data concentrator for tax reporting.

  • Format - B2G / B2B  - Factur-X, UBL 2.1 and CII

  • Archival period - Minimum 10 years

B2G mandates

  • Receiving - All public bodies

  • Issuing - All public bodies and their suppliers

B2B mandate deadlines

  • 2025 - Voluntary pilot period for all companies

  • September 2026 - All businesses to receive e-invoices and large and mid-sized companies to issue e-invoices and comply with e-reporting

  • September 2027 - SMEs and micro-companies fall into scopr

B2B mandate overview

  • B2B e-invoices to be transmitted  via accredited service providers (PA)

  • B2C and cross-border B2B invoice data, as well as certain payment data to be submitted under an e-reporting obligation

Articles about France