France

National context

After the gradual implementation of the B2G e-Invoicing mandate requiring all businesses dealing with the public sector using Chorus Pro the French government is now progressing with the implementation of a wider mandate covering B2B.

The French government has introduced an extension of the B2G mandate to include B2B eInvoices into the relevant French Finance laws. The deployment schedule is the following :

by 1^st September 2026:
- all taxpayers will have to be able to receive regulated eInvoices
- the largest companies will have to issue regulated eInvoices and transmit their eReporting data to the tax administration.
by 1^st September 2027:
- small companies will be obliged to do the same for regulated e-invoices and e-reporting.

France Peppol Authority

The French tax authority (DGFiP) became the France Peppol Authority (PA) on 8^th July 2025.

The France PA has defined Peppol Authority Specific Requirements (PASR) for Peppol-certified Service Providers operating in France. The France PASR can be found here

Use of Peppol in France

B2G The following Peppol components are already in use for B2G:

- - Peppol Network (SMP/Access Point)
  - eInvoicing – Peppol BIS 3.0
  - Invoice Response

B2B From mid-2025 until September 2026, it will be possible for Peppol Access Points to exchange the following additional formats for both B2B Regulated and Non-Regulated flows via the Peppol Network :

- - Factur-x (PDF A/3)
  - UBL EN16931 France CIUS
  - UBL EN16931 France EXTENDED-CTC-FR
  - UN/CEFACT EN16931 France CIUS
  - UN/CEFACT EN16931 France RXTENDED-CTC-FR
  - CDAR – eInvoice message status
  - Peppol BIS 3.0
  - Peppol Invoice Message Response

Further detailed information is available within the following documentation:

- - Peppol – France – Enterprise Interoperability Architecture
  - Peppol – France – Solution Architecture

The current versions of these documents can be found here

French B2G eInvoicing portal CHORUS PRO

CHORUS PRO will remain accessible by any service provider, and private or public organisations, through EDI, API or Web portal for B2G invoices.

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

This CHORUS PRO platform performs validation against mandatory fields, including 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 basic structured formats Peppol BIS 3 invoices.

Peppol B2G invoices are centrally managed by a single access point currently operated by PAGERO, which is assigned to provide support to other Peppol Access Points or end users.

France Service Provider Forum

A France Service Provider Forum has been established to ensure that Service Providers are fully informed of the permitted regulations and timetable in place. An initial kick-off session was held on 15^th April 2025.

Recordings of the Peppol France Service provider Community Meetings can be found here

Further information

For information related to support for the CHORUS PRO Access Point provided by PAGERO, see:

Webpage https://www.pagero.fr/peppol/

Technical information https://pagero.com/project-pages/aife

Contacts

AIFE (webpage) https://portail.chorus-pro.gouv.fr/aife_csm/?id=aife_contact

Pagero (General information) eMail: peppolassist@pagero.fr

For information related to becoming a certified platform in France, see :

Webpage guide-utilisateur—demarches-simplifiees—immatriculation-pdp—2023-06.pdf

Contacts

DGFiP
(Accreditation service) eMail: immat.pdp@dgfip.finances.gouv.fr

DGFiP
(Peppol Authority) eMail: peppolfrance@dgfip.finances.gouv.fr

OpenPeppol
(Service Desk) https://peppol.org/tools-support/service-desk/