E-Invoicing in France 2026: Factur-X, Chorus Pro & B2B Mandate
France's mandatory B2B e-invoicing starts on 1 September 2026 — officially confirmed, no delay — building on the Chorus Pro B2G mandate in place since 2020. Every company must be able to receive structured e-invoices from that date; issuing phases in through September 2027. Invoices flow through accredited platforms (Plateformes Agréées). Factur-X is the most popular 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
Everyone receives; large & mid-size send
From 1 September 2026, ALL French VAT-registered businesses must be able to receive structured e-invoices via an accredited platform (Plateforme Agréée). Large enterprises and mid-size companies (ETI) must also issue them. France has officially ruled out a delay; penalties are waived until at least January 2027 for businesses making a genuine compliance effort — a grace period, not a postponement.
Sept 2027
All remaining businesses send
From 1 September 2027, SMEs and micro-enterprises must also issue structured e-invoices. From that point the entire French domestic B2B invoice flow is electronic, exchanged between Plateformes Agréées and reported to the DGFiP.
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.
A Plateforme Agréée (PA — the new official name for what was called 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 and billing vendors are becoming or partnering with PAs. You cannot exchange structured invoices directly between ERPs — a PA is always in the loop for domestic B2B.
PPF — directory and data hub, not an exchange
The Portail Public de Facturation (PPF) was originally planned as a free public exchange platform, but that role was dropped in 2024: the PPF now provides the central directory (annuaire) of who receives invoices where, and concentrates the reported data for the DGFiP. Every business — including the smallest — therefore needs a Plateforme Agréée to send and receive domestic B2B e-invoices.
E-reporting alongside e-invoicing
In addition to e-invoicing (domestic B2B), France requires near-real-time e-reporting of international B2B and B2C transaction data to the DGFiP, handled through your Plateforme Agréée. 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 — or from an existing PDF invoice via AI OCR with the free PDF-to-Factur-X converter. 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 your Plateforme Agréée. France's CIUS-FR XML can be generated too, in UBL or CII syntax, from the same form.
Beyond Factur-X, aiDoks validates against France's national e-invoicing rules — CIUS-FR / BR-FR-CTC, the official FNFE-MPE business rules under AFNOR XP Z12-012 — for both UBL and CII, invoices and credit notes. The French rules run automatically whenever the seller is established in France, even on invoices carrying a standard PEPPOL or EN 16931 profile, so you get the EN 16931 checks and the French-specific findings in a single report before your Plateforme Agréée rejects anything.
E-invoicing in France: FAQ
Is e-invoicing mandatory for B2B in France?
Yes. From 1 September 2026, ALL French VAT-registered businesses must be able to receive structured e-invoices, and large enterprises plus mid-size companies (ETI) must also issue them. SMEs and micro-enterprises must issue from 1 September 2027. France has officially ruled out a delay; penalties are waived until at least January 2027 for businesses making a genuine compliance effort — a grace period, not a postponement. B2G via Chorus Pro has been mandatory since 2020.
What format is used for French e-invoicing?
France accepts three structured formats ("le socle"): Factur-X (the 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 platform — a Plateforme Agréée (PA, formerly called PDP). The public PPF no longer acts as a free exchange platform; it provides the directory and concentrates reported data. Factur-X is popular because it keeps 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, and that does not change with the B2B reform. Domestic B2B invoices, by contrast, flow through accredited platforms (Plateformes Agréées); the public PPF does not exchange B2B invoices — it provides the directory (annuaire) and collects reported data. Both channels support Factur-X, UBL and CII.
What is a PDP and do I need one?
A PDP (Plateforme de Dématérialisation Partenaire) is the former name of what is now officially called a Plateforme Agréée (PA) — an e-invoicing operator accredited by the French tax authority (DGFiP). From September 2026, domestic B2B invoices must be transmitted via a PA — you cannot exchange structured e-invoices directly between ERPs, and the public PPF does not act as a free exchange platform. Most major accounting and ERP providers (Sage, Cegid, SAP, Oracle) are becoming or partnering with PAs. aiDoks generates and validates Factur-X for preparation; for actual transmission you connect your PA.
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 in near real-time, handled through your Plateforme Agréée. 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 — and France's official BR-FR business rules run automatically whenever the seller is established in France. It also generates: create a Factur-X EN 16931 PDF from the guided form, convert an existing PDF invoice with the free PDF-to-Factur-X converter, or produce CIUS-FR XML in UBL or CII syntax.