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.
All suppliers of public administrations must issue electronic invoices. Currently, it is not mandatory in the B2B environment and is contingent on the invoice recipient’s consent. B2B electronic invoices will be mandatory between 2023 and 2025 depending on the size and sector of the company.
INVOICE UBL V2 UN/CEFACT CII for invoices issued to public administrations. As of 2017 two XML document types are acceptable: INVOICE UBL V2 and UN/CEFACT CII (CCTS/NDR v3.0).
In France, the digital signature is mandatory for hybrid PDF formats and is voluntary for the electronic EDI format.
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.