Since January 1 , 2020, companies have been required to send their invoices to the public sector in electronic format. Then, the finance law for 2020 introduced the obligation of electronic invoicing in exchanges between companies subject to VAT, established in France. The order of September 15, 2021 (Official Journal of September 16, 2021) defines the legal framework necessary for the generalization of electronic invoicing for these transactions.
Source economie.gouv.fr