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