Tenor Data Solutions
Tenor specializes in publishing Electronic Invoicing and our primary focus is on streamlining exchanges between companies through solutions that interconnect information systems.
Tenor specializes in publishing Electronic Invoicing and our primary focus is on streamlining exchanges between companies through solutions that interconnect information systems.
Last update: 2024, September 17
B2G E-Invoicing
Mandatory via the central platform Chorus Pro
B2B E-Invoicing
Currently allowed using EDI, e-signature or guaranteeing a complete audit trail
Gradually mandatory (2026-2027) via the central platform (PPF) or certified providers (PDP)
What the Law Says
B2G E-Invoicing
B2G e-invoicing has been mandatory in France since January 1, 2020. All suppliers to public entities are required to issue invoices electronically via the official and obligatory central platform Chorus Pro.
The French government is currently developing a new e-invoicing platform, the Portail public de facturation (PPF), that will replace Chorus Pro.
B2B E-Invoicing
The B2B e-invoicing mandate in France will require all businesses to send and receive invoices electronically, in an EN16931-compliant format, starting in 2026, following a phased roll-out:
- September 1st, 2026: mandatory for medium- & large-sized companies
- September 1st, 2027: mandatory for all companies
There is however the possibility for this deadline to be postponed by an additional 3 months by the government.
According to the law, businesses will have the option to send and receive invoices through the future central platform (PPF) or through a certified provider (PDP).
PDPs are private service providers that have been certified by the French government for their ability to offer e-invoicing capabilities in full compliance with the B2B mandate.
Prior to the mandatory implementation of this mandate, businesses can still transmit invoices in the following ways:
- Paper-based invoices
- PDF invoices with e-signature or complete audit trail
- EDI
Timeline
B2G Mandatory
B2G e-invoicing is mandatory for all companies sending invoices to public administrations.
B2B Mandatory for Mid & Large Businesses
B2B e-invoicing mandate becomes effective for mid & large companies (turnover > 50 M€ and/or employees > 250).
All businesses with mid or large suppliers must consequently also be able to receive e-invoices.
All businesses with mid or large suppliers must consequently also be able to receive e-invoices.
B2B Mandatory for All Companies
The B2B e-invoicing mandate becomes mandatory for all companies and all invoices must be transmitted through the PPF central platform or through PDPs.
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Resources
Public entity supervising the e-invoicing mandates in France
Public entity in charge of technically enabling the e-invoicing mandates in France
France B2G central platform
Official list of provisionally registered PDPs
Detailed documentation on how to implement the French B2G mandate
Detailed documentation on how to implement the French B2B mandate
Technical Details (B2G)
All invoices to French Public Administrations must be submitted through the Chorus Pro central platform. The accepted formats are numerous, but mostly revolve around:
- UBL
- UN/CEFACT CII
- Signed PDF with structured XML (such as the Factur-X format)
Suppliers of public administrations that are not equipped with e-invoicing solutions can also manually input their invoices directly on Chorus Pro.
Comprehensive B2G specifications are available in the documentation section of the Chorus Pro portal.
The Chorus Pro platform will then be replaced in the coming years by the Portail Public de Facturation (PPF) that will also accomodate B2B e-invoices. The PPF will be very similar to Chorus Pro so the migration efforts should be very limited, except for the “signed PDF with structured XML” submission method that will be discontinued.Invoices must be stored 10 years.
Technical Details (B2B)
Current situation
There is no requirement regarding the way to transmit invoices. They can be issued the following ways:
- Paper-based invoices
- PDF invoices with e-signature or complete audit trail
- EDI
Invoices must then be stored 10 years.
B2B E-Invoicing Mandate (Starting Sept. 2026)
Everything will change with the forthcoming B2B mandate, which will make e-invoicing mandatory, using the Y-Scheme. This Y-Scheme introduces a new central platform called Portail Public de Facturation (PPF), which is in many ways similar to Chorus Pro, the existing French B2G platform.
It is called an Y-Scheme because businesses will have the choice to either transmit invoices via the PPF or through certified providers called Plateforme de Dématérialisation Partenaire (PDP), as illustrated below.
This Y-scheme brings a lot of flexibility to businesses as it allows suppliers to transmit invoices to their customers either via the PPF, the PDPs or a combination of both.
Another major benefit of this model is that businesses that were already using EDI to transmit invoices may be able to keep operating those EDI connections in full compliance of the law and with only minor evolutions, as long as their current EDI Service Provider becomes certified as a PDP.
The formats accepted by the PPF and the PDP are the following EN16931-compliant formats:
- UBL 2.1
- UN/CEFACT CII 3.0
- Factur-X
The PPF and PDP will then store the invoices 10 years.
E-Reporting (Starting Sept. 2026)
Electronic reporting of VAT to the tax authority is another requirement introduced with the B2B mandate, along the same timeline (end 2026 & end 2027 deadlines).
In practice, at the same time that the PDP ensures the delivery of invoices between suppliers & buyers, the PDP will also automatically send all the required VAT reporting data to the tax authority via the PPF (E-Reporting).
And for businesses that will directly exchange invoices via the PPF, the E-Reporting to the tax authority will be done automatically by the PPF itself.
It means that from the point of view of French businesses, everything should be automated and transparent as e-reporting will be done automatically by the PDP and/or the PPF.
Resources
Public entity supervising the e-invoicing mandates in France
Public entity in charge of technically enabling the e-invoicing mandates in France
France B2G central platform
Official list of provisionally registered PDPs
Detailed documentation on how to implement the French B2G mandate
Detailed documentation on how to implement the French B2B mandate
The Invoicing Hub Word
After implementing a central platform for B2G e-invoicing, France has decided to introduce the Y-Scheme for their B2B e-invoicing mandate with both a central platform and certified providers.
This choice has a triple benefit:
- Allow the existing EDI landscape to subsist
- Avoid a big bang while nearing the deadlines
- Give businesses some latitude regarding the choice of the solution.
The drawback of such a choice, however, is that it creates a lot of complexity and navigating this environment can become a real challenge for companies.
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Tenor specializes in publishing Electronic Invoicing and our primary focus is on streamlining exchanges between companies through solutions that interconnect information systems.
Our team of experts assists companies in establishing internal or external data flow processes. We offer a comprehensive range of services, including EDI (Electronic Data Interchange), EAI, ETL, ESB (Enterprise Service Bus), and electronic invoicing, available in both SaaS and On-Premise versions.
Our team of experts assists companies in establishing internal or external data flow processes. We offer a comprehensive range of services, including EDI (Electronic Data Interchange), EAI, ETL, ESB (Enterprise Service Bus), and electronic invoicing, available in both SaaS and On-Premise versions.
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