{"id":26351,"date":"2022-08-09T14:38:37","date_gmt":"2022-08-09T14:38:37","guid":{"rendered":"https:\/\/www.retarus.com\/blog\/mandatory-e-invoicing-for-b2b-in-france-from-2024\/"},"modified":"2026-08-07T09:13:09","modified_gmt":"2026-08-07T09:13:09","slug":"mandatory-e-invoicing-for-b2b-in-france-from-2024","status":"publish","type":"post","link":"https:\/\/www.retarus.com\/blog\/en\/mandatory-e-invoicing-for-b2b-in-france-from-2024\/","title":{"rendered":"B2G e-invoicing standard: Mandatory in France from 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">France already implemented the EU\u2019s <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/290_facturation_electronique\/faq_fe_v30122021.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">E-Invoicing Directive for B2G<\/a> back in 2017. Since January 1st, 2020, those regulations have also been legally binding in the country and have proven an unconditional success. Around <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/290_facturation_electronique\/faq_fe_v30122021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">140 million invoices<\/a> have already been issued to public sector organizations and government administrations by way of the officially prescribed platform, Chorus Pro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From July 1st, 2024, mandatory e-invoicing and e-reporting regulations will also come into force for business-to-business (B2B) commerce. The most important provisions in <a href=\"https:\/\/www.impots.gouv.fr\/portail\/specifications-externes-b2b\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ordonnance n\u00b0 2021-1190<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000029140226\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ordonnance n\u00b0 2014-697<\/a> can be outlined as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Regardless of their size, companies must be able to receive invoices in an electronic form from July 1st, 2024, if their suppliers have a duty to issue electronic invoices.<\/li>\n\n\n\n<li>Compulsory e-invoicing and e-reporting provisions will be introduced in three phases, depending on the size of the company (the current size definitions can be found on the website of the <a href=\"https:\/\/fnfe-mpe.org\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">French E-Invoicing Association<\/a>):\n<ul class=\"wp-block-list\">\n<li>On July 1st, 2024, for large businesses,<\/li>\n\n\n\n<li>by January 1st, 2025, for medium-sized businesses, and<\/li>\n\n\n\n<li>by January 1st, 2026, for all businesses.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>E-invoicing requirements:\n<ul class=\"wp-block-list\">\n<li>Compulsory electronic invoicing for domestic B2B transactions, which boils down to e-invoicing for all business activity between companies subject to tax.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>E-reporting requirements:\n<ul class=\"wp-block-list\">\n<li>Duty for companies to electronically report sales made to consumers (B2C), international B2B transactions, intra-EU deliveries as well as transaction details for invoices or sales for which the tax point (date of VAT register) is the date of payment.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>To sum up:<\/strong> All companies in France must be able to receive invoices in electronic form as of July 2024 and have the capability to issue electronic invoices by January 2026. The duty to report also extends to foreign companies which are subject to and collect VAT in France.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-chorus-pro-and-private-sector-alternatives\">Chorus Pro and private sector alternatives<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For dealings with public organizations and government authorities in France, companies basically have two options. Either they can use an authorized platform offered by a third-party provider (partner dematerialization platform, PDP for short), or the government\u2019s official portal, <a href=\"https:\/\/portail.chorus-pro.gouv.fr\/aife_csm\/?id=aife_index\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Chorus Pro<\/a>, and manage the transmission of the required information themselves.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chorus Pro is the centralized portal for the administration of electronic invoicing in the public sector. In France, it\u2019s the one and only interface which can be used to address all authorities and government administrations in the country using conventional, tried-and-tested EDI channels and formats. The platform is provided free of charge to suppliers and public sector customers. However, it requires expert familiarity with public sector administration processes in France and up-to-date knowledge about the continuously changing requirements and stipulations of the tax authorities \u2013 not to mention mastering the French language.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The freedom for users to choose the platform and channels they would prefer to employ \u2013 known here as the Y concept \u2013 provides certain benefits, such as the option of selecting a suitable service provider, using existing structures efficiently, maintaining flexibility and tailoring solutions to meet the company\u2019s needs more precisely.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a7f243e99284&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a7f243e99284\" class=\"wp-block-image size-large wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"1225\" height=\"820\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/chrouspro.png\" alt=\"Chrous Pro Screenshot\" class=\"wp-image-2880\" srcset=\"https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/chrouspro.png 1225w, https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/chrouspro-300x201.png 300w, https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/chrouspro-1024x685.png 1024w, https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/chrouspro-768x514.png 768w\" sizes=\"auto, (max-width: 1225px) 100vw, 1225px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">With the new laws coming into force in France, companies will no longer be permitted to send invoices directly to their B2B customers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From 2024, companies will have two options for sending electronic invoices and meeting their reporting duties in the B2B sector. Identically to the B2G requirements, they will be able to use the services of a third-party provider (PDP) for electronic invoicing and reporting. In this case, the third-party provider has two distinct tasks \u2013 it\u2019s responsible both for transmitting the e-invoice to the customer and passing on the prescribed information to the French tax authorities. In this case, the partner uses its own cloud solution to feed the information into Chorus Pro, the national e-invoice management platform. A second option would be to use the official invoicing portal (Portail Public de Facturation, PPF for short) to transmit invoices and reports directly, and then set up the connection with Chorus Pro themselves as required.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When selecting a partner platform, it\u2019s also crucial that companies bear in mind their mandatory archiving commitments and consider whether they are reliant on sending and receiving invoices from international suppliers (<a href=\"https:\/\/www.retarus.com\/blog\/en\/new-retarus-white-paper-sheds-light-on-peppol\/\">PEPPOL connection<\/a>). In our <a href=\"https:\/\/www.retarus.com\/blog\/en\/e-invoicing-in-europe-status-quo-and-outlook\/\">previous blog post on e-invoicing<\/a>, we put together some useful tips for choosing a suitable service provider.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a7f243e99725&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a7f243e99725\" class=\"wp-block-image size-large wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1080\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/e-invoicing-in-france-also-available-in-de-fr.jpg\" alt=\"\" class=\"wp-image-2881\" srcset=\"https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/e-invoicing-in-france-also-available-in-de-fr.jpg 1920w, https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/e-invoicing-in-france-also-available-in-de-fr-300x169.jpg 300w, https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/e-invoicing-in-france-also-available-in-de-fr-1024x576.jpg 1024w, https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/e-invoicing-in-france-also-available-in-de-fr-768x432.jpg 768w, https:\/\/www.retarus.com\/blog\/wp-content\/uploads\/sites\/41\/2026\/07\/e-invoicing-in-france-also-available-in-de-fr-1536x864.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>To sum up:<\/strong> In B2G and soon also in B2B commerce, companies in France have the choice of either connecting independently and directly to the official government platform or using an appropriately certified third-party platform. In either case, the company has to ensure it meets a range of duties and commitments regarding the transmission of the invoices and details to customers and the tax authorities, as well as complying with the legal and tax requirements for archiving invoices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-formats-for-sending-electronic-invoices-in-france\">Formats for sending electronic invoices in France<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Basically, every electronic invoice in the EU has to fulfill the B2G e-invoicing standard EN16931. In France, three formats have already been agreed upon, which are also accepted in various hybrid versions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/Universal_Business_Language\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">UBL<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/tfig.unece.org\/domains\/e-business-solutions-domain\/e-business-solutions\/standardization-of-messages\/cross-industry-invoice-cii\/\" target=\"_blank\" rel=\"noreferrer noopener\">CII<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.retarus.com\/blog\/en\/zugferd-2-1-1-now-includes-xrechnung-profile\/\">Factur-X<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Currently (July 2022), a readable PDF file still needs to be transmitted along with the data. To ensure interoperability, third party platforms usually support all three formats. The government platform Chorus Pro is based on CII and Factur-X.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-a-solution-for-all-requirements-and-communication-channels\">A solution for all requirements and communication channels <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.retarus.com\/services\/cloud-edi-integration\/e-invoicing\/\">Retarus E-Invoicing<\/a> is a cost-efficient cloud solution, developed with EDI DNA and more than 27 years\u2019 experience. It complies with international regulations and meets the highly diverse technical requirements in different countries. As a certified PEPPOL Access Point and member of several local e-invoicing associations, Retarus offers its customers legally compliant e-invoicing for B2G, B2B and B2C in Europe and around the globe, always in compliance with international standards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Find out more about Retarus E-Invoicing on our website or directly from your <a href=\"https:\/\/www.retarus.com\/contact\/\">local Retarus representative<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>All companies in France must be able to receive invoices in electronic form as of July 2024 and have the capability to issue electronic invoices by January 2026. The duty to report also extends to foreign companies which are subject to and collect VAT in France.<\/p>\n","protected":false},"author":72,"featured_media":6127,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ret_read_more_text":"","ret_thumb_border":false,"footnotes":""},"categories":[3042],"tags":[434,234,554],"ret_content_type":[3071],"class_list":["post-26351","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-process-automation","tag-e-invoicing","tag-edi","tag-frankreich","ret_content_type-product-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>B2G e-invoicing standard: Mandatory in France from 2024 - Retarus Corporate Blog<\/title>\n<meta name=\"description\" content=\"Alle Unternehmen in Frankreich m\u00fcssen ab Juli 2024 Rechnungen in elektronischer Form empfangen k\u00f6nnen und bis sp\u00e4testens Januar 2026 elektronische Rechnungen stellen. 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