Mandatory business-to-government (B2G) e-invoicing has been in force in France for several years. The country is now extending this framework to cover domestic B2B e-invoicing and B2C and cross-border e-reporting, significantly transforming invoicing and tax reporting practices across the French economy.
France applies a decentralized e-invoicing architecture combining state-approved private platforms with a public directory and central data services. This model ensures strong regulatory control while allowing businesses flexibility in how invoices are issued, exchanged, reported, and archived. Companies established in France or trading with French counterparties must prepare for a phased rollout of new compliance obligations.
B2G e-Invoicing in France
France introduced mandatory B2G e-invoicing in 2017. Since January 2020, all suppliers invoicing public entities have been required to submit invoices electronically, regardless of company size. The obligation covers central government bodies, local authorities, and public institutions.
Nearly all B2G invoices must be transmitted via Chorus Pro, the national invoicing portal for public sector transactions. The platform enables suppliers to submit invoices, track their status, manage rejections or corrections, and monitor payment progress through a single centralized interface.
What is Chorus Pro?
Chorus Pro is the official French public invoicing portal developed by the Agence pour l’Informatique Financière de l’État (AIFE) under the authority of the Ministry of Economy and Finance. It serves as the only entry point for all B2G invoices, supporting invoice submission, processing, and communication between suppliers and public buyers.
Invoices may be submitted in structured XML formats or PDF, with Chorus Pro validating and routing them to the relevant public entity. The platform supports both automated integrations for high-volume suppliers and manual uploads for companies issuing a limited number of invoices.
France B2G e-Invoicing Mandate Timeline by Company Size
The B2G e-invoicing obligation was introduced progressively:
- Large companies (over 5,000 employees): mandatory since 2017
- Medium-sized companies (250–5,000 employees): mandatory since 2018
- Small and medium-sized companies (10–250 employees): mandatory since 2019
- Very small companies (fewer than 10 employees): mandatory since 2020
Today, B2G e-invoicing via Chorus Pro is fully enforced for all public sector suppliers.
France’s Expansion to B2B e-Invoicing and e-Reporting
Building on the B2G framework, France is extending electronic invoicing obligations to the private sector. The legal basis for this expansion is Ordinance No. 2021-1190, published on 16 September 2021, which introduces:
- Mandatory e-invoicing for domestic B2B transactions
- Mandatory e-reporting for:
- cross-border B2B transactions
- B2C transactions taxable in France
- payment data related to services
These obligations apply to all companies subject to French VAT and aim to improve transaction traceability, reduce VAT fraud, and modernize tax audit and control processes.
Transmission Architecture and Platforms
France applies a decentralized e-invoicing framework combining state-approved private platforms with a public directory and central services. In this model, invoices are exchanged through approved channels, while mandatory invoicing and reporting data is systematically transmitted to the tax authorities.
Portail Public de Facturation (PPF)
The Portail Public de Facturation (PPF) is the public component operated by the French tax administration. Under the updated reform model, the PPF is no longer intended to be used as a free platform for issuing, receiving, or transmitting B2B e-invoices. Its role is focused on the public directory, central data collection, and transmission of relevant data to the tax administration.
Partner Platforms (PA)
Alternatively, companies must use state-approved platforms, known as Plateformes Agréées (PAs), either directly or through a compatible solution connected to a PA. These platforms are authorized to validate and exchange invoices, ensure data integrity and security, and transmit mandatory e-invoicing and e-reporting data to the tax authorities. Invoices may circulate directly between accredited platforms, provided all required data is reported.
France B2B e-Invoicing Implementation Timeline
The rollout of B2B e-invoicing and e-reporting follows a phased implementation:
- February–August 2026:
- Pilot phase to test the new e-invoicing and e-reporting ecosystem under real operating condition
- September 2026:
- Mandatory issuance and transmission for large and medium-sized companies
- Mandatory electronic invoice reception for all companies
- September 2027:
- Mandatory compliance extended to small enterprises and micro-enterprises
- Mandatory compliance extended to small enterprises and micro-enterprises
Technical Requirements and Formats
Only structured electronic formats compliant with EN 16931 are considered valid e-Invoices in France. Accepted formats include UBL, CII, and Factur-X.
Simple PDF invoices are not considered structured e-invoices under the mandate. A transitional tolerance applies until the end of 2027, provided that invoices can be converted into a compliant structured format by an approved platform. All electronic invoices must be archived electronically for 10 years in line with French regulations.
How can SNI help you about e-Invoicing in France?
SNI’s France B2B e-invoicing SAP solution will enable you to generate invoices in the required format and exchange these invoices through a state-approved platform (PA) or a compatible service connected to a PA. The invoice creation, XML conversion, and sending functionalities can be automated in the SAP. Data extraction, mapping and processing, and communication with the approved platform can be done through SNI’s end-to-end solution.
SNI’s solution provides complete support for both outbound and inbound invoices. Outbound invoices are transmitted through the applicable approved platform infrastructure, which ensures the required data transmission to the French tax authorities. Similarly, for inbound invoices (issued by suppliers to our clients), our solution automatically retrieves data at regular intervals using the appropriate APIs or web services provided by the relevant approved platform or service provider.
All inbound invoices are displayed on SNI’s Inbound Cockpit, a dedicated interface designed to enhance the user experience and allow efficient management. Each invoice is available in both XML and (human-readable) HTML/PDF formats, ensuring detailed insight and compliance with regulatory requirements.
SNI’s invoice reconciliation feature offers seamless validation of incoming invoices by automatically matching them with purchase orders, delivery notes, or other internal records. This feature simplifies the validation of incoming invoices, reduces manual effort, and minimizes errors thus offering a quick resolution. With enhanced accuracy and efficiency, businesses can gain better control over their financial workflows and ensure smooth operations.
Our solution integrates with our clients’ systems without the need for updates to existing system versions and is independent of SAP versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as SAP Business Technology Platform (BTP), SAP R3 and SAP S/4HANA. In addition, we provide ERP-independent solutions designed to integrate with any ERP system our clients may use.
FAQ – France e-Invoicing
Is e-Invoicing mandatory in France?
Yes. B2G e-invoicing has been mandatory in France since January 2020 for all suppliers issuing invoices to public entities, regardless of company size. B2B e-invoicing and B2C e-reporting will become mandatory in phases starting from September 2026. The obligations apply to all VAT-registered businesses operating in France, either as invoice issuers, recipients, or reporters of transactional data.
What is the difference between Chorus Pro, PPF, and PA?
Chorus Pro is the national portal used exclusively for B2G e-invoicing and remains mandatory for suppliers invoicing French public sector entities.
For B2B e-invoicing and e-reporting, France is introducing a decentralized model based on Plateformes Agréées (PAs), supported by the Portail Public de Facturation (PPF) for directory and central data services. The PPF is no longer intended to be used by companies as a free platform to issue, receive, or transmit B2B invoices.
In parallel, companies must use accredited partner platforms (Plateformes Agréées, PAs), either directly or through a compatible solution connected to a PA. These are certified private platforms approved by the tax administration and authorized to exchange and validate invoices and transmit mandatory invoicing and reporting data. The previously planned OD role has been removed, and the system now relies on approved platforms (PAs), with the PPF acting as the central public component for the directory and data concentration. Invoices may circulate directly between accredited platforms, provided that all required data is reported to the tax authorities.
Which transactions fall under e-Invoicing and e-Reporting?
Mandatory e-invoicing applies to domestic B2B transactions between VAT-registered entities established in France. E-reporting covers cross-border B2B transactions, B2C transactions taxable in France, and payment data for services. This dual system ensures full visibility of taxable transactions for the French tax authorities.
Which invoice formats are accepted in France?
France requires invoices to be issued in structured formats compliant with EN 16931, including UBL, CII, and Factur-X. Simple PDF invoices are not valid structured e-invoices under the mandate, except during the transitional period where conversion into a compliant structured format is supported by an approved platform. All invoices must be archived electronically for 10 years.
How does SNI support France e-Invoicing compliance?
SNI provides an end-to-end France e-Invoicing and e-Reporting solution that enables businesses to comply with both the current B2G requirements and the upcoming B2B e-Invoicing and e-Reporting obligations.
Our solution supports the complete invoice lifecycle, including invoice creation, validation, mapping, conversion, transmission, reception, monitoring, reconciliation, and long-term archiving.
SNI supports all accepted French electronic invoice formats compliant with EN 16931, including Factur-X, UBL, and UN/CEFACT CII. Invoice data is automatically extracted from ERP systems, converted into the required structured format, validated according to French business rules, and prepared for transmission.
For B2B transactions, invoices are exchanged through state-approved Partner Platforms (Plateformes Agréées – PAs). SNI ensuring secure invoice exchange while automatically transmitting the mandatory invoice and e-reporting data required by the French tax administration.
The solution also supports mandatory e-reporting for transactions that fall outside the e-Invoicing scope, including B2C transactions, cross-border B2B transactions, and payment reporting for services, ensuring full compliance under the French Continuous Transaction Control (CTC) framework.
SNI provides complete support for both outbound and inbound invoice processes. Outbound invoices are automatically generated, validated, converted into the required structured format, and transmitted. Incoming invoices are retrieved from the connected platform, processed automatically, and made available for further approval and accounting processes.
All inbound invoices are displayed in SNI’s Inbound Cockpit, providing users with centralized monitoring, invoice status tracking, XML visualization, and human-readable HTML/PDF rendering. The solution also includes automated invoice reconciliation by matching invoices with purchase orders, delivery notes, or other ERP documents, significantly reducing manual effort and improving processing accuracy.
Designed for maximum flexibility, SNI integrates with both SAP and non-SAP ERP environments without requiring ERP upgrades. The solution supports SAP ECC 4.7 and higher, SAP ERP, SAP S/4HANA, and SAP Business Technology Platform (SAP BTP) while remaining fully ERP-independent for organizations using other enterprise systems.
With scalable architecture, regulatory monitoring, and continuous updates reflecting changes in the French e-Invoicing framework, SNI enables organizations to maintain long-term compliance while minimizing implementation effort and operational risk.