Tracker
France is introducing a combined reform: mandatory structured e-invoicing for domestic B2B, plus e-reporting of transaction and payment data to the tax administration. The e-reporting layer is what makes it a digital reporting requirement, because it also captures business-to-consumer and cross-border transactions and the status of payments, not only domestic invoices. Business-to-government invoicing already runs through Chorus Pro.
The important point for anyone reading an old summary: the original 2024 start date was postponed. The current official timeline, published by the Direction generale des Finances publiques, runs on two dates and is staged by company size.
From 1 September 2026, all companies must be able to receive structured e-invoices, and large and mid-sized enterprises must issue e-invoices and transmit their transaction and payment data to the administration. From 1 September 2027, small, very small and micro enterprises must issue e-invoices and comply with e-reporting. Reception capability arrives for everyone in the first wave, because a business cannot receive a mandatory e-invoice it is not equipped to accept.
Invoice exchange runs through state-registered partner platforms, with the public portal acting as a directory and data concentrator rather than a free exchange service. Businesses choose a registered platform to send and receive. That architecture is still settling, so treat the platform detail as directional and confirm the current position with the primary source before acting on it.
| Field | Value |
|---|---|
| Mandate | E-invoicing and e-reporting (Chorus Pro for B2G) |
| Model | E-invoicing plus e-reporting (DRR) |
| Status | Phased rollout (announced; 2024 start postponed) |
| Scope | Domestic B2B; e-reporting also B2C and cross-border |
| Phase 1 | 1 September 2026 (all receive; large and mid issue and e-report) |
| Phase 2 | 1 September 2027 (small, micro issue and e-report) |
| Last verified | 16 July 2026 |
Direction generale des Finances publiques, impots.gouv.fr: the reform timeline.