From 1 September 2026 every VAT-registered business in France must be able to receive electronic invoices, and invoices between French businesses must be sent and received through an approved platform — a plateforme agréée registered by the tax administration (impots.gouv.fr). Large and mid-sized companies must also issue electronically from that date; small and micro-enterprises from 1 September 2027. Chorus Pro stays the channel for public-sector invoicing. GoRoute covers Factur-X, UBL, CII and Peppol through one integration — the dates and the model are set out in full in our France e-invoicing mandate guide. If you trade across the border, Belgium’s B2B mandate has been live since 1 January 2026 and fully enforced since 1 April 2026, and Germany has required every domestic business to receive since 1 January 2025 while phasing issuing in by turnover — more than EUR 800,000 of prior-year turnover from 1 January 2027, all remaining domestic businesses from 1 January 2028. Belgium vs France vs Germany sets the three regimes side by side, and says which parts of an integration are shared.
B2G e-invoicing mandatory for all government suppliers via Chorus Pro platform.
Every VAT-registered business must be able to receive e-invoices, whatever its size. Large and mid-sized enterprises must also issue them — through an approved platform, not directly between the two parties.
The obligation to issue electronically, and to transmit transaction and payment data, extends to small and micro-enterprises.
B2C sales, cross-border transactions and payment data reach the administration as reported data rather than as invoices, carried by your approved platform.
Government B2G platform for invoicing public sector entities. Accepts Factur-X, UBL, and CII formats.
Live since 2017Approved platforms — private operators registered by the tax administration. Every B2B invoice between French businesses is sent and received through one, and the same platform transmits the transaction and payment data.
Required from 1 Sept 2026The state portal that approved platforms must interoperate with, rather than a channel businesses exchange invoices through. Registration is final only once interoperability tests in real conditions are passed.
Interoperability referenceProper French VAT codes and rates (0%, 2.1%, 5.5%, 10%, 20%) with validation.
B2C and cross-border transaction and payment data prepared in the structure your approved platform transmits to the DGFiP.
Send as UBL, CII, or Factur-X depending on recipient requirements.
Track invoice lifecycle from submission through payment with status updates.
Chorus Pro for the public sector today, and Factur-X, UBL and CII ready for 1 September 2026.
Factur-X is a hybrid invoice format developed by France and Germany (ZUGFeRD 2.1). It embeds structured XML data within a PDF, making it both human and machine readable. It's EN16931 compliant.
From 1 September 2026 every VAT-registered business in France, whatever its size, must be able to receive electronic invoices, and large and mid-sized enterprises must also issue them electronically and transmit their transaction and payment data. From 1 September 2027 the obligation to issue extends to small and micro-enterprises. Source: impots.gouv.fr.
Through an approved platform. The French tax administration states that to issue and receive electronic invoices, and to transmit transaction and payment data, businesses must use a plateforme agréée registered by the administration — a private operator holding a registration number. Invoices between French businesses must be transmitted through such a third party, so a scanned paper invoice, an ordinary PDF or a document sent by email will no longer be compliant. Businesses choose freely from the registered list published on impots.gouv.fr, and a supplier and its customer do not have to use the same platform.
It is the state portal that approved platforms must interoperate with, rather than a channel businesses exchange invoices through. To be registered, an operator must demonstrate its tax compliance, the security of its infrastructure and data, and its technical interoperability with the Portail Public de Facturation and with the other platforms; final registration is granted only after interoperability tests in real conditions are passed. Source: impots.gouv.fr.
GoRoute is a certified Peppol Access Point and SMP (POP000991). It is not a plateforme agréée registered by the French tax administration, and the list of registered platforms is published on impots.gouv.fr. Where France is one country in a wider programme, GoRoute is the single integration behind Chorus Pro for B2G, Factur-X, UBL and CII documents, and Peppol-based regimes elsewhere.
