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E-Invoicing In France


The standard audit file (FEC) is based on Decree of July 29, 2013.

Minutes of the Council of Ministers of September 15, 2021 for B2B transactions

Tax Authority

French Ministry of Finance

L’Agence pour l’Informatique Financière de l’Etat (AIFE)

Chorus Pro Portal

Mandatory Status
  • SAF-T (FEC)
  • e-Invoice
  • B2G Transaction
  • B2B Transaction
Reporting Model

OECD’s SAF-T Version 2.0.


XML Format for audit report

XML or PDF Format for e-Invoices


Not mandatory

FEC – “Fichier d’Ecritures Comptables”- is a summary of taxpayers’ accounting records. Since 1 January 2014; the FEC, with 18 fields to be filled in for each accounting entry, must be presented to the tax authorities on demand.

France announced business-to-government (B2G) e-Invoicing at the beginning of 2017. All suppliers to public entities have been required to issue and submit invoices electronically since 2020. Almost all suppliers will have to send their invoices via Chorus Pro,

  • via the Peppol eDelivery Network,
  • via electronic data interchange (EDI), or
  • via an application programming interface (API). 

Also, Peppol simplifies the cross-border exchange of electronic business documents which was developed by the European Union and associated states. In addition to that e-Invoicing between businesses (B2B) will be mandatory from 2024 gradually. It will start; 

  • For large companies on July 1st, 2024,
  • For mid-sized companies on January 1st, 2025
  • For small and medium-sized enterprises and micro-enterprises on January 1st, 2026

The electronic tax filing system allows French VAT-registered taxpayers to file their VAT return online to the tax authority.