To reduce the administrative burden and shorten payment terms, France has decided to make e-invoicing and e-reporting mandatory from September 2026. This means that companies must submit their invoices to the French authorities and that all payments must also be recorded.
Read more here about how it works, who it applies to and what the deadlines are.
At present, French companies are required to send e-invoices to the government. They must also be able to process electronic invoices from the government.
From 1 September 2026, all French companies, whether they are VAT-registered or not, must be able to receive e-invoices.
In addition, all large and medium-sized companies (ETI) in France will be required to be able to receive and send e-invoices from September 2026. For micro, small and medium-sized enterprises (SMEs), the obligation to send e-invoices will only take effect from 1 September 2027.
As part of this reform, France is currently developing a new central platform called the PPF (Portail Public de Facturation). Companies can connect directly to this portal or send and receive e-invoices via a certified service provider (Plateforme Agréée or PA, formerly known as Plateforme de Dématérialisation Partenaire or PDP). Billit is such a recognized PA platform approved by the French government.
France will also introduce mandatory tax reporting or e-reporting and a central register indicating whether companies are connected to a PPF or a PA for e-invoicing. The deadline for e-reporting is scheduled for 1 September 2026.
There are several ways to send an e-invoice to and receive an e-invoice from the French government or to a private company. Choose your option below.
To receive e-invoices from and send them to French companies, you will need to work through a service provider or PA.
A PA is a software provider that can give companies access to the PPF, the official government portal where all invoices and payments must be reported. The PPF then forwards all data to the French tax authorities (DGFiP).
Software packages that wish to register as a Plateforme Agréée must go through a strict selection process. Billit is one of these approved PAs and is currently running a pilot project with a number of companies.
At this time, it is not yet possible to send and receive invoices via a Plateforme Agréée. This process is still being actively developed by the French government.
At the moment, all e-invoices to the French government will need to be sent to the Chorus Pro platform. You can choose how you want to deliver your electronic invoices:
In the future, e-invoices for the French government will also need to be delivered via a Platforme Agréée (PA).
Use Plateforme Agréée via the Billit platform for extra features or get direct access via API.
The identity of everyone affiliated with the network is verified, so you can be sure that the invoices you receive are genuine, and you avoid invoice fraud.
The invoices you send through the network are completely digital, so you can process them automatically in your invoicing software.
E-invoices in the UBL standard are automatically read correctly. This prevents human error during processing.
Linking to your bank account means that outgoing and incoming invoices are automatically matched and you get a better overview of your company's financial situation.
Peppol is fast: your recipient will receive your invoice within 10 minutes of sending it. Combined with automatic processing, this will save a lot of time.
Plateforme Agréée is the central national e-invoicing platform in France and is developed by the French government. It allows companies to check payment statuses and submit and manage their invoices to the French government and enterprises.
No, you need to use a Plateforme Agréée for B2B e-invoicing in France.
In time, Chorus Pro will likely be replaced by PA as well.
There are many kinds of identifiers for sending invoices via Chorus Pro. Find out the difference between each option below.
| Type | Description | Example |
|---|---|---|
| SIRET number | This number is required for all enterprises, associations and public entities. | 82456145000020 |
| VAT (identification) number or VAT-id number | A unique identification number for entrepreneurs liable to VAT. It should be included on each invoice to customers. A French VAT number starts with FR, followed by 11 digits. | FR12345678910 |
| Code Routage (Services) | This number is required for invoicing to the government. It consists of 5 digits. | 00020 |
| GLN | Stands for Global Location Number. It is used by companies to identify their locations, such as legal entities, functions and physical or digital locations. You can request a GLN number with GS1. | 5488888010598 |
| DUNS | D-U-N-S stands for Data Universal Numbering System and is a 9-digit code to identify a company or business entity. It is a unique number worldwide. | 123456789 |
