e-Invoicing in France
Characteristics of the electronic invoice in France
The electronic invoice has been valid in France since 1990. The most common electronic invoice is through EDI with a couple additional procedures. Since 2020 public administrations and their suppliers have been mandated to invoice electronically. The extension of this obligation to the B2B environment is also progressively expected between 2024 and 2026.
Obligation
B2G
Public administrations and their suppliers are obliged to exchange electronic invoices through the government's electronic invoicing platform Chrous Pro.
B2B
B2B e-invoices will be mandatory between 2024 and 2026 depending on the size and sector of the company. Currently in the B2B field, their use is not mandatory and their issuance is conditional on the recipient's consent.
Format
The DGFiP has determined that all electronic invoices both B2G and B2B can be issued in UBL, CII or Factur-X formats.
Digital Signature
In France, the use of electronic signatures is not mandatory.
Archiving
If the obligation is to store the invoice for 6 years it is common that issuers and recipients store them for 10. This is because of the many different interpretations that can be applied to specifications established in different French legal codes.
Links of Interest
e-Reporting System
The new electronic invoicing model includes a new e-Reporting system. Companies will be required to report data related to international B2C and B2B transactions through the new system, which will follow the same compliance schedule as the electronic invoice.
Do you need to know more about e-Invoicing in France?
Contact one of our e-invoicing specialists.
Sending
Please wait. This may take several seconds.
Thank you for sending your details!
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Related news about e-invoices in France
Status of B2B Electronic Invoicing in France
France is moving forward with its new electronic taxation system for private companies.
How e-Reporting Works in France
The tax reform undertaken by France includes a new e-Reporting system to declare accounting and tax information...
ORDER X, The new Franco-German Standard for Electronic Orders
The new ORDER-X Standard adds itself to the ZUGFeRD/ Factur-X systems increasing the number of EDI messages defined