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E-Invoicing in France

What standard applies?​

France mandates the use of Factur-X, a hybrid e-invoicing format that combines a human-readable PDF/A-3 document with an embedded CII XML file for machine processing. Factur-X supports five compliance profiles: MINIMUM, BASIC WL, BASIC, EN16931 (COMFORT), and EXTENDED, allowing flexibility based on business needs. For B2G (business-to-government) transactions, submission via Chorus Pro has been mandatory since 2017. Starting in 2026, a new legal requirement will extend e-invoicing to B2B (business-to-business) transactions, making France one of the first EU countries to enforce broad e-invoicing adoption.

Who is affected and when?​

The e-invoicing rollout in France has been phased. For B2G transactions, large enterprises were required to comply starting in 2017, mid-sized companies by 2018, and SMEs by 2019–2020. Non-compliance results in delayed payments or rejected invoices.

The upcoming B2B mandate introduces a new timeline:

  • Reception obligation: All businesses must be ready to receive e-invoices by 2025.
  • Issuance obligation:
    • Large companies: September 2026
    • SMEs: July 2027

This mandate will apply to all French VAT-registered businesses and includes subsidiaries of foreign companies operating in France.

How Frihet helps​

Frihet ensures full compliance with French e-invoicing regulations by generating Factur-X invoices in the EN16931 (COMFORT) profile, embedded in PDF/A-3 format. Our platform supports all Factur-X profiles and enables seamless integration with Chorus Pro via API, automating submission for B2G transactions. As the 2026 B2B mandate approaches, Frihet will support transmission through the upcoming Plateforme de Dématérialisation Partenaire (PDP), ensuring uninterrupted compliance. With automated validation, audit trails, and multi-profile support, Frihet simplifies the transition to digital invoicing.
See invoicing in Frihet

Format details​

Factur-X is a dual-format standard: it delivers a visually clear PDF/A-3 document for users while embedding a structured CII XML file for automated processing. This ensures compatibility across systems and supports long-term archiving. The five profiles define data requirements:

  • MINIMUM: Basic legal data
  • BASIC WL: Minimal data, no structured XML
  • BASIC: Full structured invoice
  • EN16931 (COMFORT): EU-compliant, most widely used
  • EXTENDED: Additional commercial data

PEPPOL is also accepted in France for cross-border and domestic exchanges, provided the invoice conforms to Factur-X or PEPPOL BIS Billing 3.0.

Government portal​

For B2G invoicing, Chorus Pro (https://chorus-pro.gouv.fr) is the official government platform. All suppliers to French public entities must register and submit invoices through this portal.

Starting in 2026, B2B e-invoicing will be managed via the Plateforme de Dématérialisation Partenaire (PDP), a network of certified private operators that will connect to the government’s central system.

Official references​