Regulatory updates - France
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
-B2G: Centralized/Peppol -B2B: Post-Audit -From 1 September 2026 B2B: Decentralized
Mandatory Infrastructure:
– B2G: Chorus Pro/Peppol – B2B: N/A – From 1 September 2026 B2B: PA (PDP)/PPF
Mandatory Format:
– B2G: UBL 2.0, UBL 2.1, CII 16B, CPP, FacturX, PES, PDF, Peppol BIS – B2B: N/A – From 1 September 2026: UBL 2.1., CII 3.0, FacturX
Mandatory for Issuing:
- B2G: Suppliers to all contracting authorities - B2B: No explicit requirement - From 1 September 2026 B2B: Gradual roll-out all taxpayers
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: Buyer's consent required - From 1 September 2026 B2B: All taxpayers
eSignature:
Not required
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions
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