E-invoicing is mandatory in France for B2G transactions, requiring suppliers of goods and services to the French public sector to comply with European Directive 2014/55/EU. These suppliers are required to submit electronic invoices in a specific format through Chorus Pro — the centralised French central platform for B2G e-invoicing.  

Businesses must apply for digital access to Chorus Pro. They will then be able to upload their sales invoices in one of the following ways:

1. Manual entry 
2. PDF or XML invoice uploading
3. EDI or API connection 

Once submitted and verified by Chorus Pro, invoices are forwarded to the customers. Only at this point do they become legal VAT invoices, due for payment and with the right to VAT credit for the customer.

Businesses making B2B transactions can already exchange invoices in electronic format provided certain conditions are met. These include the buyer’s acceptance of the electronic format and ensuring the authenticity of its origin, integrity of the content, and legibility of the invoice. The requirements do not mandate a specific format, allowing businesses to choose the format that best suits their needs. 
 

Mandatory B2B e-invoicing in France will be implemented in stages based on business size. From September 2026, large businesses will be mandated to issue e-invoices to their customers in a specified format, using a government-approved platform. All businesses must also be able to receive e-invoices from this date. From September 2027, the mandate will extend to small and medium-sized businesses and microenterprises.  

The obligation to transmit transaction, payment, and life cycle data (e-reporting) to the French tax authorities using the French platform will adhere to the same timeline as that for e-invoicing. 
 

Businesses operating in France must include the following information within their VAT invoices, whether issuing paper invoices or e-invoices:  

• Supplier’s business name, legal and tax identifiers, and registered office address 

• Customer’s business name, legal and tax identifiers, and registered office address 

• Invoice number  

• Invoice date 

• Date of delivery or completion of service  

• Description, unit price, and quantity of goods or service 

• Total amount due before VAT 

• VAT rate(s) applied 

• VAT amount in euros 

• Total invoice amount including VAT  

   

Required invoice information will evolve with the implementation of the B2B mandate to include additional details such as the invoice type, new supplier and buyer identifiers, and more. 

Regarding the formats required under the new mandate, taxpayers can choose between UBL, CII, and Factur-X. If necessary, they may also agree to exchange other formats with their accredited providers.