E-invoicing in France: A Complete Guide for Businesses

What is France e-invoicing?

France is implementing a mandatory B2B e-invoicing regime under Ordonnance n°2021-1190 (September 2021) and subsequent decrees. The system is built around a three-party model: the supplier's platform (PDP or PPF), the DGFiP's central directory and hub (Portail Public de Facturation, PPF), and the buyer's platform.

All B2B transactions between French VAT-registered entities will need to flow through an accredited Plateforme de Dématérialisation Partenaire (PDP) or directly through the PPF. The mandate applies to the issuance and receipt of structured invoices in Factur-X or UBL 2.1 format. Clearvo holds provisional PDP accreditation, meaning invoices submitted via Clearvo flow directly into the French network without requiring customers to register separately with the PPF.

The mandate also extends to e-reporting obligations: businesses must report B2C transaction aggregates (Flux 2) and payment events (Flux 3) to DGFiP, even where the counterpart is not a French VAT entity.

The Factur-X format

Factur-X is the Franco-German hybrid e-invoice standard — a PDF/A-3 document with an embedded XML conforming to EN 16931. Key characteristics:

Who does it apply to?

Segment Status
B2G (public sector) Already mandatory (Chorus Pro)
Large enterprises (>5000 employees or >EUR 1.5B turnover) Mandatory from Sep 2026
Mid-size enterprises (250–5000 employees) Mandatory from Sep 2026
SMEs and micro-enterprises (<250 employees) Mandatory from Sep 2027

All businesses must be capable of receiving structured invoices from Sep 2026, regardless of size. The sending mandate is phased by company size.

Timeline / key dates

How Clearvo handles France e-invoicing

Clearvo is an accredited PDP, which means:

  1. Supplier invoices submitted via Clearvo are automatically registered with the PPF and routed to the buyer's PDP or inbox
  2. Clearvo handles the Factur-X PDF generation (EN 16931 profile) and the embedded CII XML
  3. Status callbacks notify you when the buyer's platform acknowledges or rejects the invoice
  4. E-reporting obligations (Flux 2 B2C aggregates, Flux 3 payment events) are handled separately via Clearvo's reporting endpoints

You submit a single CustomerInvoiceInput JSON. Clearvo handles format selection, SIRET validation against the INSEE directory, PDP routing, and DGFiP status polling.

What you send: standard fields plus supplierSiret, customerSiret (or SIREN for non-French buyers), and buyerCountry: "FR".

What you get back: a synchronous acknowledgement with a Clearvo invoiceId, plus asynchronous webhook events for PPF delivery status.

{
  "invoiceNumber": "FCT-2026-00312",
  "issueDate": "2026-09-15",
  "dueDate": "2026-10-15",
  "currency": "EUR",
  "supplier": {
    "name": "Acme Technologies SAS",
    "vatNumber": "FR12345678901",
    "siret": "12345678900012",
    "address": {
      "street": "15 Rue de la Paix",
      "city": "Paris",
      "postalCode": "75002",
      "country": "FR"
    }
  },
  "customer": {
    "name": "Société Générale des Achats SARL",
    "vatNumber": "FR98765432109",
    "siret": "98765432100023",
    "address": {
      "street": "42 Avenue des Champs-Élysées",
      "city": "Paris",
      "postalCode": "75008",
      "country": "FR"
    }
  },
  "lines": [
    {
      "description": "Abonnement API — septembre 2026",
      "quantity": 1,
      "unitPrice": 1200.00,
      "taxRate": 20,
      "taxCategory": "S"
    }
  ],
  "paymentTerms": "30 jours nets"
}

Getting started

PDP connectivity, Factur-X profile selection, and e-reporting endpoints are documented at clearvo.io/docs. Use the environment: "sandbox" parameter to test against the DGFiP pre-production environment before go-live.

Related country guides

Frequently asked questions

When does France's B2B e-invoicing mandate take effect? Large and mid-size enterprises (more than 250 employees) must send and receive structured e-invoices from 1 September 2026. SMEs and micro-enterprises must comply from 1 September 2027. All businesses, regardless of size, must be able to receive structured invoices from September 2026.

What is a PDP and do I need one? A PDP (Plateforme de Dématérialisation Partenaire) is an accredited private platform authorised to handle French e-invoices. You can either use the government's free PPF platform directly or use an accredited PDP like Clearvo. A PDP handles invoice submission, DGFiP routing, and status callbacks on your behalf.

What is Factur-X format? Factur-X is a hybrid format: a readable PDF/A-3 with structured XML (CII, conforming to EN 16931) embedded inside it. It is the primary format for the French mandate. The B2B mandate requires at least the EN 16931 profile. UBL 2.1 is also accepted as an alternative to Factur-X.

What is the difference between e-invoicing and e-reporting in France? E-invoicing covers structured B2B invoices between French VAT-registered entities. E-reporting covers transactions outside that scope — B2C sales and transactions with foreign counterparties — where you must report aggregate transaction data (Flux 2) and payment events (Flux 3) to the DGFiP. Both obligations run on the same PDP/PPF infrastructure.

Does France's mandate apply to foreign companies selling to French businesses? Yes. If you are a non-French business invoicing a French VAT-registered company, you must issue a structured e-invoice (Factur-X or UBL 2.1) via a PDP or the PPF from September 2026 (for large enterprise buyers) or September 2027 (for SME buyers). The obligation follows the buyer's compliance deadline, not the supplier's location.

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