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France 2024 eInvoicing Country Sheet

  • The responsible ministry for the Economy, Finance, and Industrial and Digital Sovereignty is in charge of policy making, while the Agency for State Financial Information (AIFE) is responsible for implementation and maintenance, along with the Public Finances Directorate General (DGFiP).
  • The legislation includes Ordinance No. 2014-697 of 26 June 2014 on electronic invoicing, which was repealed by Law n°2019-486 of 22 May 2019. The Business Growth and Transformation law n°2019-486 of 22 May 2019 introduced provisions on electronic invoicing in public procurement. This law was amended by Article 26 of the amending finance law n°2022-1157 for 2022 and further by Decree n°2022-1199 and Order of 7 October 2022.
  • The Directive 2014/55/EU was transposed as part of the draft law for the Business Growth and Transformation (PACTE) in the first quarter of 2019. The extra year for compliance of non-central entities was used by 18 April 2020.
  • Electronic invoicing is mandatory for receiving and processing by central, regional, and local authorities, while it is mandatory for submitting by economic operators and suppliers of public bodies. There is a B2B mandate and a monitoring mechanism in place.
  • The European standard on eInvoicing, implemented under UBL 2.1 and CII, is fully implemented using the Chorus Pro platform.

Source ec.europa.eu


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