France: eInvoicing

During 2026, France will implement mandatory eInvoicing for all transactions between VAT taxable businesses established in France or with a fixed establishment in France.

Phased introduction

The introduction will be in phases.

September 1, 2026:

• all VAT-taxable businesses established in France must be ready to receive eInvoices from their suppliers
• large and intermediate businesses must start issuing eInvoices and submitting eReporting

September 1, 2027:

• small and very small businesses must issue eInvoices and submit eReporting from September 1, 2027.

What's in scope?

Transactions that are not in scope for eInvoicing are in scope of eReporting (same timeline as e-invoicing). The eReporting applies to B2C transactions and international B2B transactions with businesses not established in France, e.g. intra community supplies, exports and intra community acquisitions.

An exception applies to transactions with a non-taxable person when the operator not established in France is registered with an EU VAT One Stop Shop.

What needs to change?

When in scope, you must:

✅ Send and receive eInvoices via a certified PDP
✅ Use structured XML formats (UBL, CII, Factur-X)
✅ Report invoice lifecycle updates (issued, received, paid, rejected)
✅ Set up eReporting for international or B2C flows

France’s eInvoicing model

France follows a centralised model using a network of certified PA’s (platform approved by the state). Your eInvoices must go through a PA (directly or through a compatible solution), which communicates with the French tax authority.

How we can help you

NORA keeps you ready

NORA is Pincvision’s central compliance engine built for eInvoicing, eReporting and transactional VAT obligations.
One integration with your ERP. Multi-country support and fully future-proof.

With NORA, you get:
✅ Seamless eInvoice exchange via certified PDPs
✅ Full format support: UBL, CII, Factur-X
✅ Automated reporting flows (including lifecycle status updates)
✅ Real-time validation, tracking & audit trail
✅ Expansion-ready: add Belgium, Italy, Poland or UAE with no extra ERP work

Want to see how this could work for you?

FAQ

• Is eInvoicing in France a legal requirement?
  Yes. All businesses operating in France (including foreign entities with a French VAT registration) must comply.
• What if I don’t have a PDP yet?
  We’ll help you choose and connect to one. NORA works with certified providers.
• Which formats are accepted?
  UBL 2.1, UN/CEFACT CII and Factur-X (structured XML and hybrid formats).
• How does eReporting work?
  Certain transactions (cross-border B2B, B2C) must be reported directly to the French tax authority. Including invoice lifecycle stages
  

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Talk to one of our experts

Curious to see how this could work for your company?
📧 Get in touch via sales@pincvision.com 📞 Or call us at +31(0)88-4321800
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