E-Invoicing in France 2026: Factur-X, Chorus Pro & B2B Mandate
France is rolling out mandatory B2B e-invoicing in phases from September 2026, building on an existing Chorus Pro B2G mandate (in place since 2020). Factur-X is the preferred format — a hybrid PDF with embedded structured XML that satisfies both human and machine recipients.
All invoices to French public-sector buyers (ministries, local authorities, hospitals, state enterprises) must go through Chorus Pro in a structured format (Factur-X, UBL or CII). Full rollout completed by January 2020.
Sept 2026
Large enterprises must send & receive
Companies with more than 5,000 employees or annual revenue above €1.5 billion must both issue and receive structured e-invoices via PDP or PPF. All businesses must be able to receive structured e-invoices by this date.
Sept 2027–28
All businesses
Mid-size companies (250–5,000 employees, €50M–€1.5B revenue): must send by September 2027. All remaining businesses (SMEs, micro-enterprises) must send by September 2028.
The French e-invoicing architecture
Factur-X — the recommended format
Factur-X (= ZUGFeRD 2.x) is a PDF/A-3 file with an embedded CII XML invoice. Five profiles: MINIMUM, BASIC-WL, BASIC, EN 16931 (recommended), EXTENDED. For the French B2B mandate, EN 16931 profile or higher is required. Already widely used for Chorus Pro B2G submissions.
PDP — accredited operators
A PDP (Plateforme de Dématérialisation Partenaire) is a DGFiP-accredited operator that transmits invoices between businesses and reports data to the tax authority. Most ERP vendors (SAP, Oracle, Cegid, Sage) are becoming PDPs. You cannot exchange structured invoices directly between ERPs — a PDP or the public PPF is always in the loop.
PPF — the public platform
The Portail Public de Facturation (PPF) is the government-operated alternative to PDPs — free to use, accessible to any business. Chorus Pro is evolving into the PPF. Small businesses without an ERP can submit and receive invoices directly through the PPF web interface.
E-reporting alongside e-invoicing
In addition to e-invoicing (domestic B2B), France requires near-real-time e-reporting of international B2B and B2C transactions to the DGFiP. These are not sent through the PDP/PPF but reported separately. Objective: close France's estimated €15 billion annual VAT gap.
How aiDoks helps with French e-invoicing
The aiDoks Factur-X validator checks any Factur-X or ZUGFeRD PDF/A-3 invoice against all five official profiles and the underlying EN 16931 rules. Upload the PDF directly — no need to extract the embedded CII XML manually. The validator auto-detects the declared profile and reports errors with the exact rule ID and a plain-English description.
aiDoks generates Factur-X EN 16931 PDFs directly from the invoice form — select the "Factur-X EN 16931 (PDF)" output profile to download a hybrid PDF/A-3 with embedded CII XML, ready for Chorus Pro or PDP submission. You can also validate any existing Factur-X invoice before sending to confirm it passes all EN 16931 rules.
E-invoicing in France: FAQ
Is e-invoicing mandatory for B2B in France?
Yes, in a phased rollout. Large enterprises (more than 5,000 employees or revenue above €1.5 billion) must send and receive structured e-invoices from September 2026. Mid-size companies (250–5,000 employees or €50M–€1.5B revenue) follow in September 2027. All remaining businesses must comply by September 2028. B2G via Chorus Pro has been mandatory since 2020.
What format is used for French e-invoicing?
France accepts three structured formats: Factur-X (the recommended hybrid PDF+XML format), UBL 2.1, and CII (UN/CEFACT Cross Industry Invoice). All three must conform to EN 16931 and be transmitted through an accredited PDP (Plateforme de Dématérialisation Partenaire) or the public PPF (Portail Public de Facturation). Factur-X is preferred because it includes a human-readable PDF and is already widely deployed in France and Germany.
What is Chorus Pro and do I still need it?
Chorus Pro is the French government portal for B2G e-invoicing — all invoices to public-sector buyers (ministries, local authorities, hospitals) must go through it. For B2B, Chorus Pro is being extended as the PPF (public platform), but businesses may instead choose an accredited PDP to transmit invoices. Both paths support Factur-X, UBL and CII.
What is a PDP and do I need one?
A PDP (Plateforme de Dématérialisation Partenaire) is an accredited e-invoicing operator certified by the French tax authority (DGFiP). From 2026, B2B invoices must be transmitted via a PDP or the public PPF — you cannot exchange structured e-invoices directly between ERPs. Most major accounting software providers (Sage, Cegid, SAP, Oracle) are becoming PDPs. aiDoks generates and validates Factur-X for preparation; for actual transmission you connect your PDP.
What is the e-reporting obligation alongside e-invoicing?
In addition to e-invoicing (for B2B domestic transactions), France requires e-reporting of international B2B transactions and B2C transactions to the DGFiP. These transactions are not e-invoiced through the PDP/PPF but must be reported in near real-time. The objective is to close the French VAT gap, estimated at €15 billion annually.
How does aiDoks help with French e-invoicing?
aiDoks validates Factur-X / ZUGFeRD PDFs against all five official profiles (MINIMUM, BASIC-WL, BASIC, EN 16931, EXTENDED) and the underlying EN 16931 rules. Use the validator to check any Factur-X invoice before sending it to Chorus Pro or your PDP. The generator (in development) will produce Factur-X PDF output from the guided form.