E-invoicing & E-reporting in France: A Complete Guide

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 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:

• Standard: Factur-X 1.0 (FR CIUS of EN 16931), aligned with German ZUGFeRD 2.x
• Profiles: MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED — the B2B mandate requires at least EN 16931 profile
• Syntax: CII (UN/CEFACT Cross Industry Invoice) XML embedded inside PDF/A-3
• SIRET: the French company registration number (14 digits) must appear in the invoice as the buyer/seller identifier
• PPF routing: invoices are routed via the national directory using SIREN/SIRET identifiers
• UBL 2.1: also accepted as an alternative to Factur-X; the EN 16931 semantic model is identical

Who does it apply to?

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

• Sep 2021: Ordonnance mandating the e-invoicing reform
• Jul 2024: DGFiP publishes final PDP accreditation process; external PDPs can apply
• Jun 2026: Clearvo provisional PDP accreditation granted (file 31890388, re-submitted 16 Jun 2026)
• Sep 2026: Large and mid-size enterprise mandate live — both sending and receiving
• Sep 2027: SME mandate — all French B2B invoices must flow through PDP/PPF

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.

B2C E-Reporting (Flux 10) — Also Required from September 2026

Alongside the B2B e-invoicing mandate, all businesses making B2C sales in France must report transaction data to the DGFiP via Flux 10 (e-reporting B2C France). This applies to domestic B2C sales, intra-EU distance sales, and non-EU exports. Both obligations share the same September 2026 deadline and the same PDP infrastructure. Clearvo handles both.

Who is affected

The obligation e-reporting 2026 applies to any business that makes sales to consumers in France and is registered for VAT there. This includes:

• Retailers, service providers, and any business with domestic B2C sales to French consumers
• Marketplace sellers (Amazon, Shopify, Mirakl, and similar platforms) where the underlying merchant is VAT-registered in France
• Businesses registered for OSS or IOSS that sell goods or digital services to French consumers from another EU member state
• Non-EU exporters selling to French end consumers who are VAT-registered in France

If your business only makes B2B sales to French VAT-registered entities, Flux 10 does not apply — those transactions are covered by the B2B e-invoicing mandate instead.

What must be reported

The Flux 10 DGFiP obligation does not require you to submit individual receipts or consumer invoices. What must be reported is aggregate transaction data per reporting period:

• Taxable base and VAT amount broken down by rate (20%, 10%, 5.5%, 2.1%) and transaction type (domestic B2C, intra-EU distance sales, exports)
• Period covered (daily, weekly, or monthly — depending on volume and reporting mode)
• Supplier SIREN and the relevant PPF period identifier

Payment event reporting (Flux 3) is a separate obligation for B2B transactions where invoice payment is received — it is handled via a different Clearvo endpoint and linked to the original invoice referenceId.

How Clearvo handles it

Clearvo's e-reporting pipeline accepts transaction data via REST API or CSV upload, aggregates it to the required DGFiP format, and submits it to the PPF on your behalf. Specifically:

• Ingest: send individual transactions via POST /v1/fr/transactions throughout the period, or upload a CSV from the Clearvo dashboard
• Aggregation: Clearvo automatically groups transactions by VAT rate and type and builds the Flux 10 XML payload
• Submission: the aggregated report is submitted to the PPF at the end of each reporting period; a reportId is returned and stored
• Deadline monitoring: Clearvo tracks period close dates and alerts you if a submission is at risk of missing the deadline

Full API reference for the France e-reporting endpoints is at clearvo.io/docs/france-ereporting.

Example: report a B2C transaction

curl https://api.clearvo.io/v1/fr/transactions \
  -X POST \
  -H "x-api-key: ck_live_••••••••••••" \
  -H "Content-Type: application/json" \
  -d '{
    "supplierSiren": "123456789",
    "periodDate": "2026-09-01",
    "transactionType": "B2C_DOMESTIC",
    "taxableBase": 1250.00,
    "vatRate": 20,
    "vatAmount": 250.00,
    "currency": "EUR"
  }'

Transactions posted within a reporting period are held and aggregated automatically. At period close, Clearvo submits the Flux 10 XML to the PPF and returns a reportId you can use to track submission status.

Supported input sources

Related country guides

• Germany — XRechnung 3.0, B2B mandate from 2027
• Belgium — Peppol BIS 3.0, B2B mandatory from January 2026
• Italy — FatturaPA SDI clearance, mandatory since 2019

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.