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 2023 and 2025.
Public administrations and their suppliers are obliged to exchange electronic invoices through the government's electronic invoicing platform Chrous Pro.
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.
The DGFiP has determined that all electronic invoices both B2G and B2B can be issued in UBL, CII or Factur-X formats.
In France, the use of electronic signatures is not mandatory.
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.
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.