Our Products:
Last updated at
December 23, 2025
Learn more about this by booking a demo call with us. Our team will guide you through the process and answer any questions you may have.
Book NowFrance’s Direction générale des Finances publiques (DGFiP) has launched a phased rollout of mandatory e-invoicing and e-reporting to digitise the exchange of structured invoice data between businesses and public authorities (B2B and B2G) and ultimately between all VAT-liable entities. The reform will streamline accounting processes, reduce invoice errors, strengthen tax compliance and support digital transformation of business operations. From 1 September 2026, all VAT-liable companies must be able at least to receive e-invoices, while large and intermediate-sized companies must also issue them and engage in e-reporting from that date.
By 1 September 2027, the obligation will extend to SMEs and micro-enterprises. The system enables improved invoice accuracy, supports secure transactions, and allows seamless operations for business partners across France and the EU. This blog will cover the requirements for e-invoicing in France, accepted formats, key deadlines, who must comply, system integration, validation rules, benefits and how Flick Network supports businesses in adopting e-invoicing smoothly.
In France, e-invoicing refers to the electronic exchange of structured invoice data between businesses and public authorities (and eventually all VAT-liable companies) based on the principle of digitalisation of invoice flows. The reform builds on the earlier B2G system (via the Chorus Pro portal) and now extends to B2B (Business-to-Business) transactions.
An electronic invoice under French law means an invoice that is issued, transmitted and received in dematerialised form and includes a minimum set of data in a structured format rather than simply a PDF image. Accepted formats in France include structured formats such as UBL, CII (UN/CEFACT Cross-Industry Invoice) and the hybrid format Factur-X (PDF with embedded XML).
The e-invoicing reform is paired with an e-reporting obligation for certain transactions not covered by the structured e-invoice mandate (for example B2C sales, cross-border supplies, etc.) to ensure comprehensive tax visibility.
E-invoicing and e-reporting are related but distinct obligations: e-invoicing applies to structured invoices between businesses, whereas e-reporting covers certain transactions not subject to mandatory structured e-invoices.
France has adopted a stage‑by‑stage approach so businesses can prepare in phases:
From 1 September 2026:
All VAT‑liable companies established in France must be able to receive e‑invoices.
Large and intermediate‑sized companies must issue e‑invoices and perform e‑reporting.
From 1 September 2027:
These deadlines may be postponed by decree to 1 December 2026 and 1 December 2027, respectively. The obligation to issue e‑invoices applies to domestic B2B transactions between VAT‑liable persons established in France. The e‑reporting requirement covers other types of transactions - such as B2C supplies, intra‑Community (cross-border) transactions, and exports.
The e-invoicing mandate in France covers:
Domestic supplies of goods or services between taxable persons established in France (B2B) subject to VAT.
Supplies of goods or services to public authorities (B2G) have already been subject to electronic invoicing since 1 January 2020 via Chorus Pro.
The e-reporting obligation applies to B2C transactions, intra-Community acquisitions/supplies, exports, or certain services where the customer is not a VAT-liable person in France.
Certain transactions may be partially exempt or subject to transitional arrangements. For example:
Mandating e-invoicing and e-reporting in France offers several advantages to both businesses and public authorities:
Efficiency: Automating invoice issuance, transmission and processing reduces manual workload, speeds up processes, and allows staff to concentrate on higher value activities.
Accuracy: Structured data formats reduce manual entry errors and increase data quality within accounting records and improve traceability.
Compliance: Businesses are better positioned to fulfill their French VAT obligations and generate accurate records while avoiding penalties for non-compliance.
Cost-savings: A reduced dependence on paper, couriers, manual processing and physical storage enables lower operational and storage costs in the future.
Transparency: Real-time and near-real-time flow of data and status tracking creates greater visibility into the life cycle of an invoice and its payment status.
Tax control: Improved visibility of transactions for the French tax authorities leads to better control with regard to combating VAT fraud and protecting the tax base.
Getting your business ready now will facilitate the transition and lower risk of disruptions to your business. Key activities include:
Assess your Systems: Check whether your ERP, billing and accounting software can create and process e-invoices in UBL, CII, and Factur-X formats. Replace or modify systems to allow all transactions to occur electronically, after determining that the software can execute the task.
Train your Staff: Train your staff on e-invoicing, e-invoicing preparation, and management of invoices electronically. It is important that they understand the correct formats, legal requirements, archiving requirements, and manage e-invoices accurately.
Pilot your Systems: Set up a pilot run of e-invoices, to learn how the invoices would be processed, to understand problems in your software, connections to a certified Partner Dematerialisation Platform (PDP), or archiving issues, before going live.
Collaborate with Experts: Partner with service providers like Flick Network who are experienced in French e-invoicing. They can guide system setup, ensure compliance, manage technical integration, and help your team smoothly adapt internal processes.
Be Prepared for Archival and Audit: French regulations require invoices to be retained for 10 years (commercial law) and 6 years (tax authority), ensuring authenticity, integrity and legibility.
Flick Network provides a comprehensive e-invoicing solution tailored to the French reform and can support businesses in adopting the required processes smoothly and efficiently. Their service features include:
Generation of invoices in compliant formats: Flick enables companies to create invoices in UBL, CII or Factur-X formats, validated automatically against French technical specifications to ensure legal compliance.
Integration with certified PDPs: Flick connects with accredited Partner Dematerialisation Platforms, so your invoices can be sent and received in the French-mandated network without disrupting your current ERP or billing flows.
Full invoice lifecycle management: Flick can manage statuses (submitted, accepted, rejected, refused, collected) and ensure the required lifecycle tracking for French tax authorities.
Able to process at scale: Flick will ensure that businesses with high volumes of invoices can issue and receive invoices without degrading performance or interrupting business operations.
Digital archiving and audit management: Flick will archive e-invoices and e-reporting data compliant with French rules and regulations so you are prepared in case of a tax audit or regulatory review.
Ongoing support and updates: Flick will provide ongoing support, updates to technical specifications, and insight on the evolving e-invoicing and e-reporting regulations in France.
In France, e-invoicing provides a convenient, secure means for businesses to effectively issue, receive, and report invoices electronically in structured formats such as UBL, CII, or Factur-X. The system will reduce the amount of manual work, improve accuracy in accounting records, and reduce the time taken for an invoice to be processed. E-invoicing and e-reporting are related obligations with distinct purposes and cannot be used interchangeably.
Every step of being e-invoicing compliant is not only about satisfying a regulatory requirement. Non-compliance may result in fines of €15 per missing or late e-invoice, with a yearly cap of €15,000, plus additional penalties for missed e-reporting obligations.
The advantages of e-invoicing or e-reporting to an early adopter of the regulatory requirement will put them ahead of any future requirements, continue to operate smoothly, and assure their activities of fully compliant transactions: Flick Network can help support businesses achieve this by generating, managing and reporting compliant e-invoicing.
What formats of e-invoices are acceptable in France?
For structured formats, e-invoices must be in UBL, CII or Factur-X. There are transitional provisions to allow some unstructured PDFs to be accepted until December 2027 with conditions during the transitional phases of mandate phases-in and areas to adapt.
Are there exceptions to the e-invoicing requirements in France?
The exception to the rule for the mandate will apply to most B2B domestic invoices related to VAT liable persons in France. However, exceptions are to certain transitional measures (e.g., continued acceptability of PDF during phase-in), and companies established outside of France will be affected only as a VAT liable person in France.
What is the consequence of a business not following the e-invoicing requirements?
Non-compliance can result in fines of €15 per missing or late e-invoice, up to €15,000 per year, with additional fines of €250 per missing e-reporting transmission, also capped at €15,000 per year. It can also impact accounting systems, audit readiness, and the ability to operate as a compliant business.
How can Flick Network help businesses solve e-invoicing?
Flick network will integrate via APIs into your accounting billing/ERP systems, or other subsystems to collect invoice data, generate a compliant e-invoice, deliver into approved certified PDPs, assist with archiving and audit readiness, and provide support in changing processes and adapting to relevant laws and regulations.
What advantages are presented by early adoption of e-invoicing in France?
By adopting early, you lessen manual workload, errors in accounting records, speeds payment cycles, achieves audit-ready data and gets ahead of the regulatory deadlines, for better business operations / in full compliance.
Quick Navigation
Learn more by booking a demo with our team. We'll guide you step by step.