E-Invoicing Mandate in France by 2024

In response to the evolving landscape of financial regulations, the French government is set to implement a transformative e-invoicing mandate by 2024. This mandate, designed to streamline Value Added Tax (VAT) collection processes, requires businesses subject to VAT in France to transition to electronic invoicing and reporting. As a trusted partner in compliance, OpenEnvoy stands ready to guide companies through these changes, offering a comprehensive solution to ensure seamless adaptation to the upcoming regulations.

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Key dates

Starting July 28, 2023

Companies subject to VAT in France are required to accept e-invoices.

July 1, 2024

Large enterprises must send B2B e-invoices.

January 1, 2025

Mid-sized companies must comply with B2B e-invoice sending.

January 1, 2026

Medium to small companies and micro-companies must send B2B e-invoices.


Compliance Checklist

E-Invoicing Requirements:

VAT-liable business documents, such as e-invoices, must be registered and reported on the Portail public de facturation (PPF), the government's public billing portal.


E-reporting is mandatory for non-domestic B2B and B2C transactions and intra-community B2B invoices.


Invoice statuses (submitted, refused, rejected, received, etc.) must be regularly transmitted to the PPF.

Data Transmission Options:

E-Invoices and e-reporting data must be submitted either directly to the PPF or through an accredited third-party service provider known as a Plateforme de Dématérialisation Partenaire (PDP). This is called the “Y-model.”

E-Invoice Formats:

E-invoices must use one of the following accepted formats: UBL 2.1, UN/CEFACT CII, and Factur-X.


Paper and simple PDF invoices will no longer be valid for domestic B2B e-invoicing by 2026. OpenEnvoy can convert these formats to comply with the mandate.

Invoice Lifecycle Management:

Regular invoice status updates (mandatory and optional) must be provided to the government platform PPF or through a partner digitalization platform (PDP).

Receiving E-Invoices:

Companies subject to French VAT must be able to receive e-invoices in the mandated formats UBL 2.1, UN/CEFACT CII, and Factur-X from July 1, 2024. OpenEnvoy's invoice solution abstracts format requirements, allowing businesses to focus on core operations.

E-Reporting Requirements:

E-reporting files for B2C and cross-border invoices must be sent to the government platform.


French companies must adhere to specific data formats and deadlines for reporting.

Electronic Invoice Archiving:

Electronic invoices must be archived electronically.

Conversion for Compliance:

Accept paper and simple PDF invoices and convert them to meet compliance and new system requirements


OpenEnvoy: The solution for financial compliance

The 2024 French E-Invoicing Mandate introduces significant changes to VAT-liable companies' invoicing and reporting practices. OpenEnvoy offers a comprehensive solution that ensures compliance with the mandate, supports various e-invoice formats, and assists in managing the invoice lifecycle and e-reporting. With OpenEnvoy, businesses can navigate the evolving regulatory landscape with confidence.