Discover how e-invoicing will be adopted in France

E-invoicing offers many benefits to businesses, as evidenced by the mandatory adoption of e-invoicing in public services, which has led several European governments to develop plans for its adoption in the private sector.

In 2017, the implementation of e-invoicing in the public sector began in France and was completed in just three years. Since 1 January 2020, all French companies have been required to send electronic invoices to public administrations.

In September 2021, the French government extended the mandatory use of e-invoicing to the private sector through ordinance no. 2021-1190.

When will electronic invoicing be implemented in France?

All companies with a tax domicile in the country are required to use electronic invoices in compliance with the regulation.

However, it's important to note that taxpayers who benefit from a VAT exemption are exempt from the obligation to submit invoices in electronic format, as defined in decree no. 2021-1190. Providers of healthcare services, educational services, non-profit organisations and others, as defined in Article 261 of the General Tax Code, fall under this exemption category.

In order to facilitate implementation in companies, a schedule of obligations for electronic invoicing has been designed in France, following the example of other countries. The government's budget for 2024 outlines the following results:

  • In 2025, the large pilot phase will begin.
  • From September 2026, B2B e-invoicing and e-reporting will be mandatory for large companies with more than 5,000 employees and a turnover of more than €1.5 billion or a balance sheet of more than €2 billion. Medium-sized companies will also be required to comply, with the possibility of a 3-month extension until December 2026.
  • From September 2027, all companies must comply with the regulations. B2B e-invoicing and digital reporting are available for small businesses with less than 250 employees, not exceeding €50 million turnover or €43 million balance sheet. An extension of three months is also possible.

How is the electronic tax reporting project in France?

In line with the mass adoption of electronic invoicing in France, and in compliance with the Finance Act of 2022, the government has also chosen to introduce an electronic tax reporting initiative:

  • Transactions between companies subject to VAT and private individuals.
  • Transactions between French companies and international companies.
  • Transactions in France involving parties not resident in the country for tax purposes.

The timetable for implementing electronic reporting will be the same as for electronic invoicing.

SERES, an ideal partner for multi-country projects

For companies operating in multiple countries, compliance with international obligations can be achieved through a global e-invoicing solution that is certified in all relevant countries.

The SERES multi-country e-invoicing solution offers several benefits, including:

  • Adhere to legal and technical requirements in each country, ensuring compliance.
  • Streamline workflows between subsidiaries or companies in different countries, making it easier to share information.
  • Real-time visibility of subsidiary information, enabling efficient management of treasury, receivables and payables.

Access to a global operator, eliminating the need for each subsidiary to adapt to different providers and providing support throughout the activation process.

Would you like to know more about e-invoicing in France?

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Key numbers

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+30 years

of experience
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+750 MM

€/year managed
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3 Millions

active users
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+1.000 M

documents/year exchanged
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connected companies
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countries with exchange

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