Electronic invoicing in the B2B sector is allowed in France, but has never been compulsory. For this reason, the issue was not over-regulated, and the post-audit model allowed checking the compliance of invoices after they were issued.
This is set to change in the near future. Each invoice will be issued in a centralized model commonly known as clearance. Below, you will find the most important information about this.
Also, the get a practical overview of mandatory e‑invoicing & e‑reporting in France, you can get a free copy of our latest white paper.
A micro-company is a company with fewer than 10 employees and annual sales or a balance sheet total of no more than EUR 2 million. An SME is a company with fewer than 250 employees and maximum annual sales of EUR 50 million or a balance sheet total of no more than EUR 43 million.
A midsize company (ETI) is a company that does not belong in the SME category, has fewer than 5,000 employees and maximum annual sales of EUR 1,500 million or a balance sheet total of no more than EUR 2,000 million.
All other companies with higher numbers than described for medium companies.
Describing the Y model
The companies will have to choose a platform for e-invoicing:
PDP (Plateforme de Dématérialisation Partenaire) will act as a trusted third party and its role will be to transform, validate and send invoices to the French tax authority.
PPF (the public invoicing portal) will be a new Chorus Pro; small companies should be able to use Chorus Pro as a manual platform for exchanging electronic invoices. Chorus Pro is currently being used for B2G transactions to declare, transmit and receive electronic invoices by public administrations. New characteristics will be added to implement the new system which include the management of B2B invoicing and e-reporting.
What exactly are PDPs? According to Ordinance No. 2021-1190 of 15 September 2021 on the generalization of electronic invoicing in transactions (…) they are the dematerialization platforms that ensure the transmission of electronic invoices as well as the transmission to the public invoicing portal.
Chorus Pro: National B2B2G e-Invoicing Portal
Chorus Pro will become the public invoicing platform (PPF). It is currently being used for B2G transactions to declare, transmit and receive electronic invoices by public administrations. New characteristics will be added to implement the new system which include the management of B2B invoicing and e-reporting.
New Chorus Pro Plataforme Publique de Facturation Electronic (PPF)
At Comarch, we wish to participate fully in the implementation of electronic invoicing and have declared ourselves a candidate to be a PDP. We participate in all workshops on an ongoing basis, and stay up to date with all changes.
We make every effort to ensure that our solutions will be ready for implementation when the obligation clearance model comes mandatory.
Comarch has also joined the national Forum of e-Invoicing in France to be one of the best-informed providers. Read more
Comarch is constantly proving to be a reliable, well-informed and prepared expert in managing e-invoices. The company is in line with different e-invoicing requirements in many countries, for example Italy (SDI) and Poland (KSeF), where the e-invoicing model is very similar to that planned in France, along with India (GST System), Saudi Arabia (ZATCA), and many others.
Comarch e-Invoicing is a powerful and comprehensive product that enables secure and highly efficient document exchange with all your business partners and customers. Designed to respond to the continuous challenges of digital transformation, the platform is compliant with the latest regulations and standards for data transfer.
Due to our expertise, also with companies operating in France, we can assist your business in exchanging e-invoices easily and securely.
If your company is also based or has branches in France and you need to start preparing your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.
Since January 1st 2020, companies have been required to send their invoices to the public sector in electronic format.
Electronic invoicing obligations, in terms of B2B transaction, will be imposed:
The invoices are to be issued in the formats of UBL, CII, or Factur-X.
B2G and B2B e-invoicing are to be performed through the B2G platform Chorus Pro, which is already being used.
Companies may freely choose to use:
Qualified Electronic Signature is one of the examples of requirements to ensure the integrity and authenticity of e-invoice. Another example is a local RGS certificate.
Data sealed with a qualified electronic seal enjoy the presumption of integrity and authenticity.
Storage period 10+1 years
Chorus Pro is a public invoicing portal (PPF) for sending structured invoices to the tax authorities in France. For now, it is being used for B2G transactions and soon will be also used for B2B ones.
For now, only B2G e-invoicing is obligatory in France. In 2024-2026 it will become obligatory for B2B transactions.
Generally, the obligation will affect all sized companies – large, medium and small (each year introducing the obligation for a specific size of companies). In 2024, all companies will be able to take part as volunteers in a pilot phase.
The trusted partner needs to be certified as PDP (Plateforme de Dématérialisation Partenaire). Their role will be to act as a trusted third party and transform, validate and send invoices to the French tax authority.
A good provider should also have experience in providing similar services in other countries, so you are sure they are exchanging your sensitive data securely, reliably and most of all in line with governments’ requirements.
The best solution needs to be in line with French requirements, so make sure the provider understands and is compliant with all requirements (for example, that they can technically serve the required format factur X).