Code10’s eCompliance expert and Product Owner, Ana Shopovski, and ecosio’s Partner Manager, Débora C. Pereira, explore the changes introduced by France’s einvoicing mandate for VAT-registered companies in France, and the specific requirements for compliance.
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When is the Roll-out of the New B2B Mandate in France for e-Invoicing and Tax Reporting?
The key dates for the implementation of France’s B2B electronic invoicing are approaching:
- On 1 September 2026 all businesses in France should be able to receive e-invoices and large and medium-sized (ETI) companies should be able to issue e-invoices.
- On 1 September 2027, SMEs and micro-enterprises are obliged to issue e-invoices
Quick Facts on France’s B2B e-Invoicing and Tax Reporting Mandate:
- It will be mandatory for all domestic B2B transactions between VAT-registered businesses, and will cover both e-invoicing and e-reporting
- The documents must be sent via the public invoicing platform of France or a certified platform
- The French government has approved a few structured formats: Factur-X, UBL 2.1, CII. PDFs will no longer be considered a legal document
- Additional mandatory data should be sent with the invoice
The New B2B Mandate in France: What Changes for Companies
France has already introduced a B2G mandate to decrease fiscal fraud, modernise processes and enhance VAT compliance. Now, it is phasing in new obligations for companies, establishing B2B mandates to guarantee full transaction traceability.
The B2G mandate works via Chorus Pro, which acts as a centralized platform. For B2B transactions, companies can opt for Chorus Pro, or choose a private approved platform (PA, Plateforme Agréée, previously known as PDP – Plateforme de Dématérialisation Partenaire).
The reporting will occur in a similar way to B2G, with companies being obliged to exchange their B2B domestic invoices electronically via a PA platform, reporting them to the Public Invoicing Portal (PPF) within 24 hours of invoice issuance. As for e-reporting, cross-border invoices should also be submitted to the PPF via an e-reporting file.
We partner with ecosio, a service provider approved by the French authorities as a PA, to offer a direct flow of e-invoicing and tax reporting, making sure that all obligations are met.
New Penalties for Non-Compliance with France’s eInvoicing B2B Mandate
Companies will face different types of penalties when they fail to comply with the new requirements:
- €50 per invoice if obligations are not met (issuance obligations) – can also apply to PA if they fail to transmit
- €500 when the taxable person doesn’t transmit transaction and payment data
- €100,000 (maximum penalty) for failure to transmit transaction and payment data by the platforms
Penalties starting in September 2026:
- €500 fine if the taxable person fails to choose a PA (can be repeated every 3 months)
- €1,000 in the absence of regularisation (also can be repeated every 3 months)
Since February, and until August, companies can enter a voluntary pilot phase of France’s einvoicing mandate. During this period, they can start complying with the new mandate and test their processes to ensure that no penalties will be applied from September 2026.
Code10 is your Partner for eCompliance Implementations Worldwide
Code10 supports companies with localised and scalable solutions for compliance with electronic invoicing and tax reporting. We are experts in SAP Document and Reporting Compliance (DRC) implementation but also offer our own solution, the Code10 eCompliance Hub, for all legal requirements. We create global eCompliance strategies based on our customers needs in diverse and complex landscapes.
Request a demo – contact us at info@code10it.com
