French e-invoicing mandate

E-invoicing (electronic invoicing) is the digital exchange of invoice information directly between a supplier's and buyer's software systems. Unlike PDF invoices sent by email, true e-invoices are structured digital documents that can be automatically processed without manual data entry.

E-invoices typically contain standardized data formats that include all the essential information: transaction details, payment terms, tax calculations, and buyer/seller information — all packaged in a way computers can instantly understand and process.

According to the French framework, only structured data formats qualify as valid e-invoices for tax purposes. The French tax authority (DGFIP) has approved several formats that work through their public invoicing portal and private platforms, including UBL 2.1, UN/CEFACT CII, and Factur-X, with Peppol BIS and EDIFACT added later to the list. The key takeaway? By 2027, traditional paper invoices and simple PDFs won't make the cut anymore — you'll need these structured, machine-readable formats that comply with the European Norm to do business in France.

Learn more about the benefits of e-invoicing here.

All large (>5000 FTEs, TO. >1,500M EUR) and intermediary-sized (<5000 FTEs, TO. <1,500M EUR) companies must be able to issue e-invoices starting 1 September 2026.

For medium and small enterprises (<250 FTEs, TO. <50M EUR) it will be mandatory to issue e-invoices from 1 September 2027.

You can find out important information, dates and obligations in our article here.

Yes. The DGFiP announced that the public invoicing platform (PPF) will be limited to data collection, with businesses requiring a certified service provider (PDP). The PDPs will be responsible for facilitating transmission between buyers and suppliers and handling the e-reporting of the transactions to the PPF.

This shift sees France moving towards a pure 5-Corner model of e-invoicing. Stay informed of latest announcements here.

Yes, Pagero's Partner Dematerialization Platform (PDP) status was approved by France's DGFiP, recognizing its security and quality for e-invoicing services. Since 2016, Pagero has been a committed vendor in France, working towards scalable e-invoicing infrastructure. 

The 5-corner model is France's approach to mandatory e-invoicing that creates an ecosystem with five key participants working together to ensure compliant invoice exchange and reporting.

In this model, the five "corners" are:

1. Supplier — The business sending the invoice
2. Supplier's PDP — The certified partner handling the supplier's e-invoicing needs
3. Public Portal (PPF) — France's central government platform for invoice registration and tax reporting
4. Customer's PDP — The certified partner handling the customer's e-invoice reception
5. Customer — The business receiving the invoice

This structure allows businesses to work with their preferred certified platform providers while ensuring all transactions pass through the government's central platform for tax visibility and compliance. 

Read more in our Guide to e-invoicing in France. 

Chorus Pro is the French centralized portal for public sector e-invoicing administration. Pagero has been connected and sending e-invoices to Chorus Pro since 2016. We provide a single point of access to the system through Peppol for receiving e-invoices and sending invoice lifecycle statuses on behalf of Chorus Pro.

All businesses in France should make preparations to enable e-invoicing and e-reporting capability as soon as possible. It will be mandatory for all businesses by September 1, 2027. See our recommended preparations in our one-page guide to the French mandate.

Streamlining cross-border compliance is our specialty. 

We help multinational businesses navigate the complex web of e-invoicing regulations across different countries through:

• Frictionless compliance management across 80+ countries with continuous updates as legislation changes — so you're always ahead of requirements
• One centralized solution that integrates with your systems and handles all your e-document needs regardless of location, eliminating the need for multiple regional solutions
• Content formatting and validation that automatically converts your documents to meet each country's specific requirements
• Scalable architecture that grows with your business, whether you're expanding to one new market or twenty

Many of our customers started with operations in just a few countries and have since expanded globally without needing to implement new systems — our platform simply scales with them.

With Pagero, your multinational operations become better connected, with simplified compliance that works everywhere you do.

Pagero provides comprehensive support throughout your e-invoicing journey:

Implementation support:

• Full implementation assistance from our dedicated team
• Project management and technical integration support
• Customized onboarding based on your needs

Ongoing compliance:

• Regular system updates to maintain compliance with changing regulations
• Multiple compliance information tiers:
  • Free regulatory updates and resource
  • Paid options for in-depth compliance analysis and bespoke advisory services

Supplier onboarding:

• Customized supplier onboarding support
• Tools to facilitate supplier communication and transition
• Training for your team to manage the onboarding process

Service levels:

• Tiered support options to match your business needs
• Dedicated account management
• Technical support with defined response times based on your service agreement

Additional services can be tailored to your specific requirements — contact us for details.

Pagero's solutions maintain robust security through multiple layers of protection. Your data is safeguarded through comprehensive data protection protocols and encrypted both in transit and at rest. We are fully GDPR compliant and adhere to strict data privacy regulations across global markets. Pagero's cloud services are ISO 27001 certified and Pagero Online is also 27701 certified, which proves the high standard of Pagero's information security and data privacy practices. Read more about our information security approach here.