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E-invoicing in France

Large and intermediate-sized businesses issue from September 2026; SMEs and microbusinesses from September 2027. All businesses in scope must receive from 2026.

In force, within a defined scope

Between businesses (B2B)

Large and intermediate-sized businesses issue from September 2026; SMEs and microbusinesses from September 2027. All businesses in scope must receive from 2026.

Documented milestone
1 September 2026

Effective dates, exemptions and the businesses covered matter as much as the status. XML validation does not establish tax compliance.

Public sector (B2G)

Public-sector suppliers submit invoices through Chorus Pro. The final phase, covering microbusinesses, applies from January 2020.

DGCL / DGFiP ↗
Source checked on 6 October 2026

Format references

  • Factur-X
  • UBL (EN 16931)
  • CII (EN 16931)

Effective dates, exemptions and the businesses covered matter as much as the status. XML validation does not establish tax compliance.

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