France: Regulatory updates
Access essential insights on the upcoming B2B
e-invoicing mandate, the role of Plateformes Agréées (PA), and France’s 5-corner architecture including the national testing phase prior to go-live.
France’s New Fiscal Paradigm
The 2026 Mandate & The French Exchange Model
After several adjustments, France has confirmed the rollout of mandatory B2B e-invoicing starting in September 2026.
The system is based on a 5-corner architecture where invoices are exchanged through approved private platforms (Plateformes Agréées – PA), connected to the Public Invoice Portal (PPF).
The PPF acts as the national directory (annuaire) and tax data concentrator, while companies must handle both e-Invoicing (domestic B2B) and e-Reporting (international and B2C transactions) to remain compliant and ensure uninterrupted operations.
From Post-Audit to Continuous Clearance
France is moving from a traditional post-audit control approach to continuous transaction controls (CTC).
The framework relies on approved service providers (Plateformes Agréées – PA) to exchange invoices, while the Public Invoice Portal (PPF) centralizes directory information and transmits tax data to the DGFiP in near real time.
This architecture is designed to align with the future VAT in the Digital Age (ViDA) framework and supports cross-border interoperability across the EU.
France’s E-Invoicing and Digital Tax Compliance Landscape
B2B E-Invoicing in France: The Upcoming Mandate
France’s B2B e-invoicing and e-reporting framework aims to strengthen tax control, modernize transaction processes, and improve interoperability across the European digital tax landscape.
From 2026, invoices will be exchanged through approved platforms (Plateformes Agréées – PA) and rolled out progressively according to company size. As part of the wider France-Germany interoperability framework, ZUGFeRD/Factur-X 2.5 is expected in May 2026, bringing updated EN 16931 code lists and native support for gross invoicing scenarios.
For the latest updates and detailed information, please visit the link below.
CESOP in France: Cross-Border Payment Reporting Requirements
CESOP (Central Electronic System of Payments) is an EU regulation requiring payment service providers to report cross-border transactions to combat VAT fraud.
In France, the obligation has applied since January 1, 2024 and requires quarterly reporting when more than 25 cross-border payments are processed.
For the latest updates and detailed information, please visit the link below.
FEC in France: Standardized Audit File for Tax Inspections
The Fichier des Écritures Comptables (FEC) is France’s version of the SAF-T file, required for tax audits. Since January 1, 2014, companies must be able to generate and provide the FEC upon request from the tax authorities. It follows a standardized format specific to France and is mandatory for all businesses subject to French accounting rules. For the latest updates and detailed information, please visit the link below.
Chorus Pro: France’s B2G E-Invoicing Portal
Chorus Pro is France’s national platform for electronic invoicing in Business-to-Government (B2G) transactions.
Electronic invoicing to public entities has been mandatory since 2020, and this system will coexist with the upcoming B2B framework based on Plateformes Agréées (PA) from 2026.
For the latest updates and detailed information, please visit the link below.
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