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France

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Invoicing in France Highlights

France is rolling out mandatory B2B e-invoicing and e-reporting from September 1, 2026, fully effective by 2026. Invoices will be transmitted via certified platforms. The standard VAT rate is 20%, with reduced rates of 10%, 5.5%. E-invoices will be exchanged through certified platforms (PAs).

Requirements Snapshot

Tax Overview

  • Tax Type: VAT (Value Added Tax)

  • Tax Authority: DGFIP (General Directorate of Public Finances)

  • Current tax rates: Standard: 20%, Reduced: 10%, 5.5%

  • Currency: Euro (EUR)

Archival Overview

  • Legal archiving period: 10 years

  • Archive Location: Storage abroad allowed under conditions

e-Signature Overview

  • e-Signature required: Optional but recommended

Business-to-Business (B2B)

  • Model: Post-audit, Decentralized model from September 1, 2026

  • e-invoicing obligations:

    • Mandatory issuance: phased implementation starting September 2026

    • Mandatory reception for all French businesses from September 1, 2026

  • B2B invoicing Government Platform: PPF

  • Invoice issuance requirements: Via PA

  • Invoice reception requirements: Via PA

  • B2B invoice formats: FacturX, CII, UBL

Business-to-Government (B2G)

  • e-invoicing obligations: mandatory e-invoicing

  • B2G invoicing Government Platform: PPF via PA or direct connection

  • Invoice issuance requirements: Direct to PPF or via PA

  • Invoice reception requirements: Direct to PPF or via PA

  • B2G invoice formats: UBL, CII, FacturX, (PDF)

Plateforme agréée

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