France

E-invoicing

Status
Live
Format
UBL 2.0, UBL, CII, CPP, FacturX, PES, PDF, Peppol BIS
Infrastructure
ChorusPro, Peppol
Model
Centralised
Scope & deadline

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Status
Upcoming
Format
UBL, CII, FacturX
Infrastructure
PPF
Model
Scope & deadline
- 2025: pilot
- Sept 2026: All businesses must be able to accept e-invoices. B2B e-invoicing and e-reporting for large and medium sized companies
- Sept 2027: B2B e-invoicing & e-reporting for the rest of businesses)
Status
Not required
Format
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Infrastructure
--
Model
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Scope & deadline

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E-reporting

Status
Upcoming
Format
SAF-T
Scope & deadline

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More info

Tax authority
Direction Générale des Finances Publiques (DGFP)
Archiving period
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E-signature
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Regulation

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