Asked about French e-invoicing, facturation électronique, Chorus Pro, Factur-X, Plateforme Agréée (PA), Plateforme de Dématérialisation Partenaire (PDP), Portail Public de Facturation (PPF), e-reporting France, B2B e-invoicing mandate France 2026, lifecycle statuses, or any question about issuing…
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B2G e-invoicing mandatory since
1 January 2020 (all suppliers to public sector via Chorus Pro)CGI Art. 289 bis (Loi de Finances 2024, Art. 91)
B2B Phase 1 mandatory date — receive (all businesses) and issue (large + ETI)
1 September 2026CGI Art. 289 bis (Loi de Finances 2024, Art. 91)
B2B Phase 2 mandatory date — issue (SMEs and micro-enterprises)
1 September 2027CGI Art. 289 bis (Loi de Finances 2024, Art. 91)
Large enterprise turnover threshold (Phase 1 issuer)
Turnover > EUR 1.5 billionCGI Art. 289 bis (Loi de Finances 2024, Art. 91)
ETI (entreprise de taille intermédiaire) turnover band (Phase 1 issuer)
EUR 250 million – EUR 1.5 billionCGI Art. 289 bis (Loi de Finances 2024, Art. 91)
Standard VAT rate (taux normal)
20%Code Général des Impôts (CGI), Art. 278
Intermediate VAT rate (taux intermédiaire) — renovation, transport, restaurants
10%Code Général des Impôts (CGI), Art. 279
Reduced VAT rate (taux réduit) — essential food, books, energy
5.5%Code Général des Impôts (CGI), Art. 278-0 bis
Super-reduced VAT rate (taux particulier) — newspapers, pharmaceuticals
2.1%Code Général des Impôts (CGI), Art. 281 nonies
Exempt / non-taxable rate (with legal mention required)
0%Code Général des Impôts (CGI)
Rounding rule — VAT per line
HT × rate, rounded to 2 decimal placesCode Général des Impôts (CGI)
Rounding tolerance — document-level vs. sum-of-lines per VAT rate group
EUR 0.01 per VAT rate groupCode Général des Impôts (CGI)
Invoice retention period — tax purposes
6 yearsArt. L102 B, Livre des Procédures Fiscales
Invoice retention period — commercial purposes
10 yearsCode de Commerce
Penalty — failure to issue compliant e-invoice (per invoice)
EUR 50 per invoiceCGI Art. 1788 D
Annual cap — failure to issue compliant e-invoice
EUR 15,000 per calendar yearCGI Art. 1788 D
Penalty — failure to transmit e-reporting data (per missing transmission)
EUR 500 per missing transmissionCGI Art. 1788 D
Annual cap — failure to transmit e-reporting data
EUR 15,000 per calendar yearCGI Art. 1788 D
Penalty — failure to designate a PA for receiving invoices (after 3-month formal notice)
EUR 500 after 3-month formal notice; EUR 1,000 after each subsequent 3-month periodCGI Art. 1788 D
Annual cap — failure to designate a PA
No annual capCGI Art. 1788 D
Penalty — issuing fraudulent invoices (rate of invoice amount)
50% of invoice amountCGI Art. 1737
Cap — issuing fraudulent invoices
EUR 375,000CGI Art. 1737
Penalty — total failure to issue any invoice (first offence)
Up to EUR 375,000CGI Art. 1737
Penalty — total failure to issue any invoice (repeat offence)
EUR 750,000CGI Art. 1737
Penalty — PA platform non-compliance (failure to transmit/receive, per invoice)
EUR 15 per invoiceCGI Art. 1788 D
Annual cap — PA platform non-compliance (failure to transmit/receive)
EUR 45,000 per calendar yearCGI Art. 1788 D
Penalty — PA failure to transmit e-reporting (per transmission)
EUR 750 per transmissionCGI Art. 1788 D
Annual cap — PA failure to transmit e-reporting
EUR 100,000 per calendar yearCGI Art. 1788 D
Import VAT auto-liquidation mandatory for all importers since
1 January 2022Code Général des Impôts (CGI)
Seller VAT identifier format
FR + 2 check digits + 9-digit SIREN (= 11 digits total after FR prefix)Code Général des Impôts (CGI)
SIREN length
9 digitsCode Général des Impôts (CGI)
SIRET length
14 digitsCode Général des Impôts (CGI)
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | France (République française) |
| Currency | EUR |
| E-invoicing system | Portail Public de Facturation (PPF) + Plateformes Agréées (PA) |
| B2G platform | Chorus Pro (operational since 2017) |
| Accepted formats | Factur-X (EN 16931), UBL 2.1, UN/CEFACT CII |
| Governing body | Direction Générale des Finances Publiques (DGFiP) |
| Platform certification | Agence pour l'Informatique Financière de l'État (AIFE) |
| Key legislation | CGI Art. 289 bis (Loi de Finances 2024, Art. 91); CGI Art. 1737, 1788 D (penalties) |
| Portal URL | https://portail.chorus-pro.gouv.fr (B2G); PPF routing portal (B2B from 2026) |
| B2G mandatory since | 1 January 2020 (all suppliers to public sector) |
| B2B Phase 1 | 1 September 2026 (receive: all; issue: large + mid-size enterprises) |
| B2B Phase 2 | 1 September 2027 (issue: SMEs and micro-enterprises) |
| Current status | B2G fully operational; B2B in preparation -- PA certification in progress |
| Skill version | 1.0 |
Who Must Comply
| Scope | Requirement |
|---|---|
| B2G | Mandatory for all suppliers to public entities via Chorus Pro since 1 January 2020 |
| B2B (receive) | All VAT-registered businesses in France must receive e-invoices from 1 September 2026 |
| B2B (issue -- Phase 1) | Large enterprises (turnover > EUR 1.5B) and ETI (EUR 250M--1.5B) must issue from 1 September 2026 |
| B2B (issue -- Phase 2) | PME and micro-enterprises must issue from 1 September 2027 |
| B2C | Not subject to e-invoicing mandate, but e-reporting of B2C transaction data is required |
| Cross-border | Not subject to e-invoicing, but e-reporting of cross-border transaction and payment data is required |
| Non-established businesses | If VAT-registered in France without fixed establishment: e-reporting obligations only (no issuance obligation) |
| Fixed establishment in France | Full e-invoicing obligations apply |
Timeline Summary
| Date | Milestone |
|---|---|
| January 2020 | B2G fully mandatory via Chorus Pro |
| 1 September 2026 | All businesses must receive e-invoices; large/ETI must issue; e-reporting starts for large/ETI |
| 1 September 2027 | All remaining businesses (PME/micro) must issue; e-reporting for all |
Accepted Formats
| Format | Type | Standard | Preferred Use |
|---|---|---|---|
| Factur-X | Hybrid (PDF/A-3 + embedded XML) | EN 16931 (Franco-German standard, known as ZUGFeRD in Germany) | Most popular for French businesses; human-readable + machine-processable |
| UBL 2.1 | Pure XML | OASIS UBL, EN 16931 compliant | International interoperability, Peppol |
| UN/CEFACT CII | Pure XML | UN/CEFACT Cross-Industry Invoice, EN 16931 compliant | Chorus Pro native format |
Factur-X Profiles
| Profile | Complexity | Use Case |
|---|---|---|
| Minimum | Very low | Basic compliance -- invoice reference and totals only |
| Basic WL | Low | Standard invoices without line detail |
| Basic | Medium | Standard invoices with line items |
| EN 16931 (Comfort) | High | Full EN 16931 compliance |
| Extended | Very high | Additional business data beyond EN 16931 |
Key Technical Parameters
| Parameter | Value |
|---|---|
| Factur-X version | 1.0.06 (current) |
| PDF standard | PDF/A-3 |
| XML attachment name | factur-x.xml (embedded in PDF) |
| UBL namespace | urn:oasis:names:specification:ubl:schema:xsd:Invoice-2 |
| CII namespace | urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100 |
| Character encoding | UTF-8 |
| CIUS | French CIUS based on EN 16931 (AFNOR specifications) |
Core Invoice Fields (EN 16931 Business Terms)
| BT Code | Field | Required |
|---|---|---|
| BT-1 | Invoice number | Yes |
| BT-2 | Invoice issue date | Yes |
| BT-3 | Invoice type code | Yes |
| BT-5 | Invoice currency code (EUR for domestic) | Yes |
| BT-6 | VAT accounting currency code | Yes (if different from BT-5) |
| BT-9 | Payment due date | Yes |
| BT-10 | Buyer reference | Yes (mandatory in France) |
| BT-24 | Specification identifier (EN 16931 CIUS) | Yes |
| BT-27 | Seller name | Yes |
| BT-29 | Seller country code | Yes |
| BT-30 | Seller legal registration identifier (SIREN) | Yes |
| BT-31 | Seller VAT identifier (FR + 11 digits) | Yes |
| BT-34 | Seller electronic address (SIRET or Peppol ID) | Yes |
| BT-44 | Buyer name | Yes |
| BT-46 | Buyer country code | Yes |
| BT-47 | Buyer legal registration identifier (SIREN) | Yes |
| BT-48 | Buyer VAT identifier | Yes |
| BT-49 | Buyer electronic address (SIRET) | Yes |
France-Specific Additional Fields
| Field | Description | Required |
|---|---|---|
| SIREN / SIRET | Legal entity identification (9/14 digits) | Yes (seller and buyer) |
| Buyer reference (BT-10) | Required for all French invoices; serves as routing reference | Yes |
| Invoice lifecycle status | Deposited / Received / Accepted / Rejected / Paid | Managed by PA/PPF |
| Payment mention | "TVA acquittée sur les débits" or similar as applicable | Conditional |
| Mention obligatoire | Legal mentions required by CGI (e.g., "Autoliquidation" for reverse charge) | Conditional |
The French system uses a Y-model:
The PPF no longer handles direct invoice exchange. It serves as: (a) a central business directory for routing, (b) a data concentrator for tax authorities, and (c) a free fall-back platform for businesses without a commercial PA.
Platforms
| Platform | Role |
|---|---|
| PPF (Portail Public de Facturation) | Central directory, tax data aggregation, free fall-back |
| PA (Plateforme Agréée) | Certified private platform for invoice exchange; formerly PDP |
| Chorus Pro | Remains the reference platform for B2G invoicing from 2026 onward |
Chorus Pro (B2G) Transmission
| Method | Detail |
|---|---|
| Web portal | Manual upload via portail.chorus-pro.gouv.fr |
| API (PISTE) | REST API via https://api.piste.gouv.fr/cpro/ with OAuth2 authentication |
| EDI | Structured data exchange for high-volume senders |
| Peppol | Via Peppol Access Point connected to Chorus Pro |
Invoice Lifecycle Statuses
| Status | Description |
|---|---|
| Deposée (Deposited) | Invoice submitted by seller to PA |
| Reçue (Received) | Invoice delivered to buyer's PA |
| Acceptée (Accepted) | Buyer accepts the invoice |
| Refusée (Rejected) | Buyer rejects the invoice (with reason) |
| Payée (Paid) | Buyer confirms full payment |
| En litige (Disputed) | Invoice under dispute |
Pre-Submission Validation
| Check | Description |
|---|---|
| Schema validation | XML must conform to Factur-X, UBL 2.1, or CII schema |
| SIREN/SIRET validation | Seller and buyer identifiers verified against INSEE database |
| VAT number format | Must follow French format: FR + 2 check digits + 9-digit SIREN |
| Mandatory field completeness | All required BT fields must be populated |
| Tax calculation consistency | Line totals must reconcile with summary totals |
| Profile conformance | Factur-X XML must match declared profile level |
Common Rejection Reasons
| Issue | Resolution |
|---|---|
| Missing buyer reference (BT-10) | Always populate -- mandatory in French context |
| Invalid SIRET | Verify against INSEE Sirene database |
| Tax calculation mismatch | Ensure line-level VAT sums match document-level totals |
| Unsupported Factur-X profile | Use at least Basic profile for B2B compliance |
| Missing legal mentions | Include required CGI mentions (auto-liquidation, TVA non applicable Art. 293B, etc.) |
| Duplicate invoice | Check invoice numbering is sequential and unique per tax year |
VAT Rates (2025/2026)
| Rate | Application |
|---|---|
| 20% | Standard rate (taux normal) |
| 10% | Intermediate rate (taux intermédiaire) -- renovation, transport, restaurants |
| 5.5% | Reduced rate (taux réduit) -- essential food, books, energy |
| 2.1% | Super-reduced rate (taux particulier) -- newspapers, pharmaceuticals |
| 0% | Exempt / non-taxable (with legal mention required) |
Section 8 -- Archiving Requirements
| Requirement | Detail |
|---|---|
| Retention period | 6 years for tax purposes (Art. L102 B, Livre des Procédures Fiscales); 10 years for commercial purposes (Code de Commerce) |
| Format | Original electronic format (XML or PDF/A-3 with embedded XML) |
| Integrity | Tamper-proof storage with traceable access logs |
| Authenticity | Guaranteed by: qualified electronic signature, EDI with audit trail, or internal controls (piste d'audit fiable -- PAF) |
| Storage location | France or EU member state with reciprocal access agreement |
| Audit access | Full read access must be available to tax authorities on demand |
| PA obligation | Certified platforms must provide compliant archiving services |
Section 9 -- Penalties for Non-Compliance
| Violation | Penalty | Cap |
|---|---|---|
| Failure to issue compliant e-invoice | EUR 50 per invoice | EUR 15,000 per calendar year |
| Failure to transmit e-reporting data (transaction/payment) | EUR 500 per missing transmission | EUR 15,000 per calendar year |
| Failure to designate a PA for receiving invoices | EUR 500 after 3-month formal notice; EUR 1,000 after each subsequent 3-month period | No annual cap |
| Issuing fraudulent invoices | 50% of invoice amount | EUR 375,000 |
| Total failure to issue any invoice | Up to EUR 375,000 (first offence); EUR 750,000 (repeat) | -- |
| PA platform non-compliance | EUR 15 per invoice (failure to transmit/receive) | EUR 45,000 per calendar year |
| PA failure to transmit e-reporting | EUR 750 per transmission | EUR 100,000 per calendar year |
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