The origin of electronic invoicing in France dates back to 1990, and it was one of the first countries to take the plunge in this area, even ahead of the European Union.
In addition, since 2020, both suppliers and public administrations must exchange electronic invoices through the state platform. Chorus Pro. But it wasn't until 2021 that the legal framework associated with the mandatory use of electronic invoicing between private companies (B2B) was defined, with the publication of the Ordinance No. 2021-1190 by the Direction Générale des Finances Publiques (DGFiP), in line with the European directive on electronic invoicing (Directive 2014/55/EU).
It should be said that this is not an isolated regulation, but that it is incorporated into the new tax scheme in France and that it involves, not only the adoption of electronic invoicing between private companies, but also the tax report.
B2G electronic invoicing in France:
Since 2020, tAll companies that bill to the public sector are required to issue their invoices in electronic format through the government platform Chorus Pro.
B2B electronic invoicing in France:
As of 2024, this obligation will be progressively extended to all companies that carry out commercial transactions in the B2B field with an adoption schedule depending on their size.
(You may be interested in: Prepare your SAP system for electronic invoicing in Germany with INVICTIA by Brait)
When will B2B electronic invoicing in France be mandatory?
The introduction of electronic invoicing in the B2B field follows a gradual schedule, depending on the size of the company:
- September of 2026: all companies must be able to receive electronic invoices. In addition, large and medium-sized companies will be required to issue electronic invoices in France.
- September 2027: French SMEs and microenterprises will be required to issue electronic invoices.
How does the electronic invoicing in France work?
The French government has decided to adopt what is known as “Scheme Y”. This means that they are the PDP's (Dematerialization Platforms) who are responsible for validating invoices before they are reported, giving companies the freedom to choose the technology provider that best suits them.
In addition, the government Confirmed in October 2024, that finally, the public platform (ChorusPro/PPF) cannot be used to communicate invoices between companies, as originally indicated. Companies must have a PDP, yes or yes. In Brait, we are partners of the main PDP's approved by the French government.
In addition, B2B transactions will continue to be reported to tax authorities through PDPs, who will transfer the data to the tax administration. Chorus Pros will continue to function as the public billing portal (PPF), but will only be used for B2G (business-to-government) transactions. B2B data reporting will continue to be mandatory, but companies must now use an authorized PDP to manage both the issuance of invoices and the e-reporting of transactions not covered by electronic invoicing.
Issuing, receiving and other requirements
The electronic invoice may be issued in UBL, CII or Factur-X format. PDPs can also send and receive other formats such as EDIFACT, XML, etc.
Issue Electronic Invoices in France
The French government has already come to confirm that in the end it will not be used Chorus Pro (the current B2G portal) as a B2B electronic invoicing system. You must have a PDP that then reports to this system - the point of centralization of all billing in France.
Receive Electronic Invoices in France
The recipient of the bill, either another company or the government, receives the document through the PPF or a certified PDP. From there, the company can integrate the invoice into its accounting system and proceed with the payment.
(Learn about the success story: Digital Transformation in Schneider Electric's Invoice Management Process)
Archiving time
Custody is mandatory for 6 years. This point is also covered with our solution Invictia for SAP.
In short, although not all B2B invoices should be reported directly to Chorus Pro, companies must issue their electronic invoices through certified billing platforms, which will then transmit the information to the centralized tax system. Chorus Pro will be one of the options available for reporting these invoices, but not the only one.
When will e-Reporting be mandatory in France?
Certified platforms (PDP's) will be required to report certain information on invoices to the French treasury. This will include data such as the amount of the invoice, the type of transaction (sale of goods or provision of services), and the VAT applied.
Although not all invoice statements will be reported, as in the Spanish SII, for example, the tax administration will receive detailed information about the transactions.
For the Tax reporting the same dates will apply as for B2B electronic invoicing in France:
- September 2026 for large and medium-sized companies.
- September 2027 for SMEs and microenterprises.
Can Brait help my company adopt electronic invoicing in France?
At Brait, we advise and help companies to invoice worldwide and to comply with the regulations of each country with regard to electronic invoicing. In addition, with our SAP solutions, such as Invictia, we simplify accounting processes, automating billing and, in turn, optimizing the work of companies. In addition, this solution integrates with other tools such as DocuWare for document management or Embat for optimization of treasury processes. It all depends on what your company needs, we take care of making it possible.
If you need help with electronic invoicing to bill in different countries, please contact us.
