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France

EuropeMandatory

France mandated B2B/B2G e-invoicing in Factur-X/CII format. B2G transactions are conducted through Chorus Pro platform.

Legal Framework

Legal Basis

Regulated under Loi de Finances (Finance Act) and EU Directive 2014/55/EU.

Key Regulations

  • B2G mandate: Mandatory via Chorus Pro platform since 2020
  • B2B mandate: Large enterprises September 2026, others phased
  • e-Reporting: Mandatory reporting for B2C transactions
  • Supervised by DGFIP (General Directorate of Public Finances)

Technical Requirements

Technical Requirements

Format

  • Factur-X: French hybrid e-invoice standard (PDF/A-3 + XML)
  • CII (Cross Industry Invoice): UN/CEFACT standard

Transmission

  • Chorus Pro: B2G central platform
  • PDP (Plateforme de Dématérialisation Partenaire): B2B approved platforms
  • Peppol network support

Document Types

  • Factur-X
  • CII (Cross Industry Invoice)

Key Dates

2020-01-01

B2G Chorus Pro mandate

2026-09-01

B2B large enterprises mandatory

Sample Documents

Factur-X Sample Invoice
Factur-X / CII XML

Chorus Pro compliant French e-invoice sample

TaxTen Service

TaxTen manages e-invoice processes in Factur-X format via France's Chorus Pro platform and Peppol network.

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