France Einvoice

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 |

Recommended profile for B2B compliance

For B2B mandate compliance, at least the Basic profile is recommended. The EN 16931 profile ensures full European standard compliance.

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 |

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) |

VAT line rounding rule

Compute VAT per line: HT × rate, round to 2 decimal places. Document-level totals must equal sum of line-level amounts. Standard arithmetic rounding (banker's rounding not required but accepted). Tolerance: document-level and sum-of-lines totals must match within EUR 0.01 per VAT rate group.

Multi-rate invoice handling

Each VAT rate must have a separate tax subtotal group (BG-23 in EN 16931). The invoice must clearly distinguish between taxable, exempt, and reverse-charge amounts. Reverse charge (auto-liquidation) requires explicit mention and rate = 0% with appropriate category code.

Discount and charge handling

Document-level allowances/charges (BG-20, BG-21) affect the total taxable base. Line-level allowances (BG-27, BG-28) must be reflected in the line net amount. Both must specify the applicable VAT category.

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 |

VAT Return Integration

E-invoicing data transmitted to the PPF will progressively feed into pre-filled VAT returns (CA3 monthly/quarterly). The DGFiP aims to use aggregated e-invoicing + e-reporting data to pre-populate TVA declarations. Domestic B2B: invoice data flows directly from PA → PPF → DGFiP VAT systems. B2C and cross-border: e-reporting data supplements the invoice data for complete VAT return coverage. Invoice lifecycle statuses (particularly "paid" status) enable future pre-filling of payment-related VAT fields.

Income Tax Integration

For auto-entrepreneurs (micro-BIC / micro-BNC), e-invoicing data contributes to pre-filled revenue declarations. Professional income from invoices issued via PA feeds into the BIC/BNC professional income return (2031/2035).

Chorus Pro and Public Accounting

B2G invoices in Chorus Pro integrate with public-sector accounting systems (Hélios for local government, Chorus for central government). Invoice lifecycle statuses in Chorus Pro directly affect cash flow planning and payment tracking for public contracts.

Cross-Border Considerations

E-reporting obligations for intra-EU supplies require reporting of buyer VAT ID, invoice amount, and applicable exemption. Import VAT (auto-liquidation since 1 January 2022 for all importers) is reported separately but related invoice data flows through e-reporting.