E-invoicing and e-reporting in France

E-invoicing and e-reporting are not mere technical adjustments to existing invoicing practices: they form part of a major structural reform of the French VAT and invoicing system.

This reform was introduced by the Finance Acts and implemented through Article 289 bis of the French Tax Code (CGI) and related provisions, with the stated objectives of modernising VAT collection, combating VAT fraud, improving economic transparency, and simplifying tax compliance through data automation.

The reform fundamentally changes how invoices and transaction data circulate in France. It replaces the traditional bilateral model—where invoices are exchanged directly between supplier and customer—with a platform-based model involving certified intermediaries and systematic transmission of key data to the tax authorities.

From a legal perspective, this represents a paradigm shift: invoicing is no longer solely a contractual and accounting instrument, but also a real-time fiscal reporting tool.

The reform is being implemented progressively, with mandatory reception of electronic invoices for all businesses from 1 September 2026, and mandatory issuance of electronic invoices and e-reporting obligations phased in depending on company size, up to 1 September 2027. Once fully in force, the system will apply to virtually all VAT-taxable businesses established in France, regardless of their legal form or sector.

For companies, this reform requires not only technical adaptation but also a review of internal processes, contractual documentation, and compliance workflows, as failure to comply may expose them to tax, administrative, and evidentiary risks, particularly in the context of audits and debt recovery proceedings.

Below are basic explanations as provided by the French tax administration.

1. Questions common to e-invoicing and e-reporting

1.1 How do you determine whether a transaction falls within the scope of e-invoicing or the transmission of information to the tax authorities (e-reporting)?

First, you must look at the status of your customer.

• If your customer is an individual (consumer) or a legal entity that is not liable to VAT, whether located in France or abroad, you must transmit data about these transactions to the tax authorities under e-reporting.

• If your customer is a business (professional), you must then determine where your customer is established:

  • For transactions with customers established in France, you must issue an electronic invoice via a compatible solution (for example, invoicing software), and the certified platform you choose will transmit the invoice to your customer and the relevant invoice data to the tax authorities.
    More precisely, e-invoicing applies to transactions that (i) are carried out between VAT-taxable persons established in France, (ii) fall within the scope of French VAT, and (iii) are subject to French invoicing rules.

  • For transactions with customers established outside France, there is no obligation to issue an electronic invoice. However, data relating to these transactions must be transmitted electronically to the tax authorities as part of e-reporting.

The electronic transmission of transaction data to the tax authorities (e-reporting) applies to the transactions listed in Article 290 of the French Tax Code (CGI). The transactions concerned and examples are provided for illustration in an annexed document: Table of transactions falling within the scope of e-reporting.

1.2 Will transactions outside the scope of VAT be subject to e-invoicing or e-reporting obligations (e.g., indemnities or, more generally, transactions for which there is no consideration)?

Only taxable transactions within the meaning of Article 256 of the CGI, and falling within the scope of Articles 258 to 259 D of the CGI, are subject to the e-invoicing or information-transmission regime. Only the above-mentioned transactions that are within the scope of VAT (supplies of goods and services provided for consideration by a taxable person acting as such) and that are not exempt under Articles 261 to 261 E of the CGI fall under the obligation to use e-invoicing or to transmit data to the tax authorities.

Consequently, transactions outside the scope of VAT that are not taxable within the meaning of Article 256 of the CGI are excluded from both e-invoicing and e-reporting.

However, even if a taxable person carries out exclusively transactions that do not fall within the scope of the regime, it will still be required to be able to receive electronic invoices sent by its VAT-registered suppliers and to choose a certified platform for that purpose. This obligation applies from 1 September 2026 (the date on which large companies and mid-sized companies will be required to issue invoices in electronic format).

For example, a general practitioner or an osteopath will have to choose a certified platform from 1 September 2026 in order to receive invoices from energy suppliers or internet providers, which will be required to issue all invoices in electronic format.

1.3 Can micro/small businesses (TPE/PME) bring forward their entry into the reform? Does early entry apply both to e-invoicing and to the transmission of transaction data (e-reporting)?

Micro and small/medium enterprises (TPE/PME) may, if they wish, anticipate the deadline of 1 September 2027 (which would otherwise apply to them) for implementing the obligation to issue electronic invoices, by working with a certified platform. The aim of the reform is to dematerialize invoices so that they contain structured data.

The e-reporting timeline is the same as for e-invoicing.
However, entering the reform early does not affect the obligation to transmit data via e-reporting. The company may enter e-reporting separately, provided it does so no later than 1 September 2027.

2. Certified platforms

2.1 Can I choose my certified platform? Can I choose more than one platform?

The choice of platform is entirely free; a business may choose one or several certified platform(s). This is a management decision for the business owner.

2.2 Must I choose the same certified platform for issuing and receiving invoices? Is it the same for transmitting transaction data?

A business must use a certified platform for issuing and receiving invoices, as well as for transmitting e-reporting data. However, it may choose different platforms for e-invoicing and for transmitting transaction data. Likewise, for e-invoicing, it may use different platforms for issuing and receiving invoices.

Since the obligation to receive invoices in electronic format becomes general from 1 September 2026 for all businesses—regardless of size or legal form—you will need to choose a certified platform before that date, at least for invoices received from your suppliers.

2.3 I use a service provider to issue invoices and monitor collection. How will my electronic invoices be transmitted?

You must ensure that this service provider has the status of a certified platform (see the list of platforms on the French tax authority website) or of a compatible solution (which must satisfy two cumulative conditions: provide functionalities compatible with the reform’s requirements and be connected to at least one certified platform). You are invited to contact the provider directly.

3. E-invoicing

3.1 How will I invoice tomorrow? Will I still be able to send an invoice directly to a customer?

Businesses subject to the obligation to issue invoices will send invoices to professional customers through a mandatory certified platform, which will then send the electronic invoice to the certified platform chosen by the customer. The invoicing rules remain unchanged.

It is recalled that a simple PDF sent electronically is not an electronic invoice within the meaning of the regime.

3.2 Can I refuse an invoice? How should I do it?

You will be able to refuse an invoice, with reasons for the refusal (for example, if you are not the intended recipient). This action is final and must be done directly via your platform interface; the supplier will also be informed.

However, if the invoice does not match the quote/contract or contains errors (for example, not compliant with the order, delivery, or service, or for another reason), provisional statuses will be available to inform the supplier that a dispute exists.

More generally, you will be able to track invoice progress on your platform using “statuses”; this is referred to as the invoice life cycle.

3.3 How will I receive invoices from my suppliers?

Your suppliers’ invoices will be received electronically via the certified platform(s) you have chosen. This platform may be the same as your supplier’s, or a different one.

Any business is free to choose its certified platform(s). It will then sign a formal agreement to designate the platform(s) as its receiving platform in the directory of invoice recipients managed by the administration.

3.4 Are mandatory invoice mentions changing?

Mandatory mentions under the Commercial Code and the French Tax Code remain unchanged. However, four new mentions are made mandatory for data management purposes.

Decree No. 2022-1299 of 7 October 2022 on the generalization of e-invoicing in transactions between VAT-taxable persons and the transmission of transaction data amends Article 242 nonies A of Annex II to the CGI to require these new mentions from 1 September 2026.

These new mentions are:

• the customer’s SIREN number,

• the category of the transaction (supply of goods, supply of services, or both—i.e., both a supply and an independent service),

• the option to pay VAT on debits, where applicable,

• the delivery address of the goods, if different from the billing address.

3.5 How frequently must I submit an electronic invoice?

Invoicing rules remain unchanged: invoices must, in principle, be issued as soon as the supply of goods or services is completed (Article 289-I.3, paragraph 1 of the CGI). The invoice must be issued upon the occurrence of the VAT chargeable event for the transaction.

The issuance or transmission of an electronic invoice must follow these principles: taxable persons will therefore continue to submit invoices on a continuous basis (as they occur).

4. E-invoicing – scope

Which documents are covered by e-invoicing?

E-invoicing has a scope limited to transactions that fall within VAT, carried out between taxable persons established in France, subject to French invoicing rules, and giving rise to invoices containing all mandatory legal mentions, subject to specific doctrinal tolerances. Documents other than invoices are outside the scope and may continue to be exchanged by any method chosen by the company.

5. E-invoicing – entry into force

5.1 What is the timeline for the e-invoicing obligation?

From 1 September 2026, all businesses, regardless of size or legal form, will be required to receive invoices in electronic format via a certified platform.

On the same date, large companies and mid-sized companies will be required to issue all invoices in electronic format.

Micro, small, and medium enterprises will be required to issue invoices in electronic format no later than 1 September 2027.

To assess company size criteria and the relevant reference date, refer to Question 1.1 of the FAQ section “I deepen my knowledge about the reform”.

5.2 If an SME decides to issue electronic invoices before 1 September 2027, does this apply to all its invoices, or can each invoice be issued either electronically or as a simple format until its obligation date?

As long as the business is not subject to the obligation to issue invoices, it may send all or part of its invoices in the format it chooses. However, it is recommended to do so in accordance with the applicable modalities. The objective is to dematerialize invoices so they contain structured data.

It is also recalled that a simple PDF sent by email is not an electronic invoice within the meaning of the regime.

5.3 If an electronic invoice is issued in accordance with Article 289 bis of the CGI by a company not yet subject to the issuance obligation, will the recipient company be required to accept it?

From 1 September 2026, the obligation to receive electronic invoices applies to all businesses regardless of size or legal form. The recipient will therefore have the obligation—and must be able—to receive an electronic invoice whenever the issuer sends one.

6. E-invoicing – invoice data

6.1 Will the administration collect all the information shown on invoices?

No. The tax administration will not collect all the information shown on an invoice. It will collect only the information useful for its tasks, notably for pre-filling VAT returns. The data transmitted are listed in Article 41 septies D of Annex IV to the CGI (see the table of invoice data to be transmitted). These are data extracted from mandatory mentions required by the CGI (Article 242 nonies A of Annex II) or by the Commercial Code (Article L.441-9), for example: identification of supplier and customer, invoice number, issue date, amount of tax due, etc.

6.2 Who is responsible for extracting invoice data for the tax authorities?

The issuer’s certified platform will extract and transmit only the invoicing data useful to the tax administration.

6.3 Why are the data sent to the tax authorities fewer than the mandatory mentions on an invoice?

The tax administration collects only what it needs for its missions, notably future pre-filling of VAT returns; it therefore does not gather all invoice mentions. The collection of data to be included in a defined structured format is phased between 1 September 2026 and 1 September 2027 (26 mandatory data points in 2026, then 34 from 2027).

7. E-reporting – scope

7.1 Who is subject to e-reporting?

All VAT-taxable businesses established in France are concerned by e-reporting when they carry out transactions with individual customers and certain associations, or with foreign operators (e.g., intra-Community acquisitions, intra-Community supplies, exports).

Certain foreign businesses not established in France may also be subject to e-reporting if the transaction is deemed to take place in France and is subject to French VAT. This most often concerns transactions with a person not liable to VAT (typically an individual, but it may be an association or public body) taxable in France (e.g., intra-Community distance sales of goods).

7.2 Must transactions outside VAT scope be reported to the administration?

Only transactions within VAT scope and mentioned in Article 290 of the CGI are subject to the information-transmission regime. Transactions outside VAT scope are therefore excluded from e-reporting.

8. E-reporting – entry into force

What is the timeline for transmitting transaction data with consumers or international transactions (e-reporting)?

E-reporting follows the implementation of e-invoicing: from 1 September 2026 for large companies and mid-sized companies, and from 1 September 2027 for micro, small, and medium enterprises.

9. E-reporting – how data are transmitted

9.1 How will I transmit transaction data to the administration?

In general, the e-reporting transaction data (listed in Article 242 nonies M of Annex II to the CGI) must be transmitted by the company carrying out the transaction via its certified platform.

For transactions with a non-taxable person (an individual or non-profit association, for example), you must transmit the total amount of transactions carried out per day over a defined period.

If you issue invoices internationally to a professional customer, you must transmit to the administration, per invoice, certain data relating to the transaction (equivalent to domestic e-invoice data) via your certified platform.

Depending on your platform’s services, you may submit or transmit the invoice, and the issuer platform will extract and transmit only the e-reporting data useful to the administration. In parallel, you may continue to send the invoice to your non-taxable or international customer through any channel you choose.

9.2 I have neither a cash register system nor invoicing software—how can I transmit my transaction data?

The administration expects the data on your transactions; certified platforms may offer additional services that facilitate transmission. It will therefore not necessarily be required for a business to purchase invoicing software or any other specific equipment.

9.3 Within what timeframe must I send transaction data?

Transaction data are not transmitted “in real time” like electronic invoices or invoice data. The transmission frequency is defined by the company’s VAT regime. For example, if you are under the “franchise en base” regime, you transmit every two months. If your business is under the standard monthly real regime, transmission occurs three times per month.

An annexed document summarizes frequencies and deadlines (Table – Frequencies and deadlines for transmission of transaction and payment data).

10. E-reporting of payment data

10.1 When must I transmit payment data to the administration?

For pre-filling VAT returns and determining collected VAT (where VAT becomes due upon payment, e.g., services or advances), only payment data for transactions where VAT is due upon collection are concerned. Payment data do not have to be transmitted if the business has opted to pay VAT on debits or if the customer is liable for VAT (reverse charge).

10.2 Who is responsible for transmitting payment data?

Payment data for services are used to determine the supplier’s collected VAT. Therefore, the obligation to transmit payment data lies with the invoice issuer (the supplier).

10.3 How are payment data transmitted?

• If the transaction was subject to an electronic invoice, payment data are transmitted by completing a status “Collected” attached to the invoice, indicating the collection date and the amount collected broken down by VAT rate.

• If the transaction was reported via e-reporting, payment data are transmitted via a dedicated XML flow, indicating the collection date and the amount collected broken down by VAT rate.

In all cases, payment data transmission is mandatory only for transactions where VAT becomes due upon collection.

10.4 Within what timeframe must I send payment data?

As for transaction data, the frequency is defined by the VAT regime. For example, under “franchise en base” it is every two months; under the standard monthly real regime, payment data transmission is monthly.

11. E-invoicing involving public-sector entities

11.1 What rules apply to public entities regarding e-invoicing?

Since 1 January 2017, the French State, local authorities, and public establishments must receive electronic invoices issued by contractors under public procurement contracts via the Chorus Pro portal, based on the ordinance of 26 June 2014 now codified in the Public Procurement Code. From the same date, when they themselves are contractors under such a contract, they must issue electronic invoices.

From 1 September 2026, e-invoicing obligations toward a public entity will be aligned with the B2B framework, including invoice formats and mandatory structured data.

As part of the reform, two options are offered to suppliers invoicing the public sector:

• Send invoices via a certified platform connected to Chorus Pro (target model: a single invoicing channel regardless of customer type); or

• Continue using existing Chorus Pro formats (entry, portal upload, API, EDI). This second option is intended to be temporary until full generalization, i.e., no later than 1 September 2027.

Public entities will also be subject to Article 289 bis of the CGI for transactions they perform as taxable persons with another taxable person established in France—meaning they will have to issue/receive electronic invoices and transmit invoice data to the tax authorities. A pragmatic choice has been made to make Chorus Pro the issuing platform for public entities that are taxable persons, in addition to its existing receiving role.

11.2 Will public-law legal entities be required to receive electronic invoices within the meaning of Article 289 bis (one of the three core formats and a set of structured data)?

Public procurement rules are aligned with the e-invoicing regime in Article 289 bis of the CGI. From 1 September 2026, all public entities will be able to receive invoices in an electronic format with a set of structured data via Chorus Pro.