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E-Invoicing in France

Current status (May 2026) — Chorus Pro / PDP submission in sandbox/mock
  • Factur-X (PDF/A-3 + CII XML) / UBL generation + download: production. Files are ready for manual upload to Chorus Pro.
  • Automated Chorus Pro submission via the PISTE API and the upcoming Plateforme de Dématérialisation Partenaire (PDP) integration: in development (Q3 2026) — they require PISTE.gouv.fr OAuth credentials and, for PDP, official certification — neither are provisioned in production yet. Automated dispatch and PDP routing are on the roadmap.

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 generates Factur-X invoices in the EN16931 (COMFORT) profile, embedded in PDF/A-3 format. Validation against EN16931 and multi-profile support are available today.

Current capability​

  • Factur-X and UBL XML generation and download — fully supported today
  • Automatic French customer detection with Factur-X routing
  • Export from the invoice actions menu, ready for manual upload to Chorus Pro (B2G)

Roadmap (Q3 2026)​

  • Automated submission to Chorus Pro (B2G) via the PISTE API — pending OAuth credential provisioning from PISTE.gouv.fr
  • Integration with PPF (Portail Public de Facturation) and PDP (certified private operators) that will govern B2B invoicing from 2026 — requires official accreditation as a certified operator, pending
  • Automated e-Reporting (B2C and cross-border transactions)

Until Q3 2026: download the file from Frihet and submit manually via the Chorus Pro portal or directly to your PDP.

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​