France – Country Profile

France – Country Profile

National e-Invoicing context

E-Invoicing Roadmap

B2G eInvoicing mandate gradual implementation enters into its last phase the 1st January 2020, with the obligation enforcement to all businesses dealing with public sector.

In the meantime the French government has codified into the finance law 2020 to extend the B2G mandate to B2B e-invoices. The timeline of the roll-out plan will gradually becoming applicable for companies depending on their size from 1 January 2023 and no later than 1 January 2025 along with a tax clearance model.


French e-Invoicing portal CHORUS PRO

CHORUS PRO is accessible by any service provider, private and public organisations though EDI, API or Web portal for PDF upload meaning that depending on their choice, organisations will be able to access directly the current CHORUS PRO.

The platform will provide a number of notifications to the sender: received, rejected, ongoing, delivered to the buyer, suspended (waiting for attachments), processed to payment etc.

The platform performs validation of files upon entry and returns application response to the sender.

This validation is made also against mandatory fields: order reference if requested by the buyer and party identifiers. For securing routing to the recipient service every contracting authority is identified by a National SIRET number and or a service code.



CHORUS PRO accepts three basic structured formats UBL 2.1, UN/CEFACT CII and Peppol BIS v.3.

Peppol invoices are centrally managed by a single access point currently operated by PAGERO and assigned to provide support to other Peppol APs or end users.


Use of Peppol

The following Peppol components are in use in France:

  • Transport Infrastructure (SMP/Access Point)
  • e-Invoicing
  • e-Signature Validation Service


Support to Access Point provided by PAGERO



Contact point


General information:
Frédéric MERCIER