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Regulatory updates - France

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol

– B2B: Post Audit

– From 1 September 2026 B2B: Decentralized

Mandatory Infrastructure:

– B2G: Chorus Pro/Peppol

– B2B: N/A

– From 1 September 2026 B2B: PDP/PPF

Mandatory Format:

– B2G: UBL 2.0, UBL 2.1, CII 16B, CPP, FacturX, PES, PDF, Peppol BIS

– B2B: N/A

– From 1 September 2026: UBL 2.1., CII 3.0, FacturX

Mandatory for Issuing:

– B2G: Suppliers to all contracting authorities

– B2B: No explicit requirements

– From 1 September 2026 B2B: Large and intermediate

– From 1 September 2027 B2B: Small, medium and micro

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer's consent required

– From 1 September 2026 B2B: All taxpayers

eSignature:

Not required, but common

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

Pagero Regulatory Atlas