France Einvoice

France E-Invoicing -- Factur-X / PPF / PA Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick Reference

Section 2 -- Mandate Scope

Who Must Comply

E-Reporting Obligation

In addition to e-invoicing, France mandates e-reporting (transmission des données de transaction) for:

• B2C domestic transactions (sales to non-VAT-registered persons)
• Cross-border B2B transactions (intra-EU and exports)
• Payment data for domestic B2B transactions

E-reporting follows the same phased timeline as e-invoicing issuance.

Timeline Summary

Section 3 -- Technical Format

Accepted Formats

Factur-X Profiles

For B2B mandate compliance, at least the Basic profile is recommended. The EN 16931 profile ensures full European standard compliance.

Key Technical Parameters

Section 4 -- Mandatory Fields

Core Invoice Fields (EN 16931 Business Terms)

France-Specific Additional Fields

Section 5 -- Transmission Method

Architecture Overview

The French system uses a Y-model:

1. Seller → issues invoice via their PA (Plateforme Agréée)
2. Seller's PA → transmits invoice to Buyer's PA (interoperability required)
3. Both PAs → report invoice data and lifecycle statuses to the PPF (Portail Public de Facturation)
4. PPF → aggregates data for DGFiP tax reporting

The PPF no longer handles direct invoice exchange. It serves as: (a) a central business directory for routing, (b) a data concentrator for tax authorities, and (c) a free fall-back platform for businesses without a commercial PA.

Platforms

Chorus Pro (B2G) Transmission

Invoice Lifecycle Statuses

Section 6 -- Validation Rules

Pre-Submission Validation

Common Rejection Reasons

Section 7 -- Tax Computation Rules

VAT Rates (2025/2026)

Rounding

• Compute VAT per line: HT × rate, round to 2 decimal places
• Document-level totals must equal sum of line-level amounts
• Standard arithmetic rounding (banker's rounding not required but accepted)
• Tolerance: document-level and sum-of-lines totals must match within EUR 0.01 per VAT rate group

Multi-Rate Invoice Handling

• Each VAT rate must have a separate tax subtotal group (BG-23 in EN 16931)
• The invoice must clearly distinguish between taxable, exempt, and reverse-charge amounts
• Reverse charge (auto-liquidation) requires explicit mention and rate = 0% with appropriate category code

Discount and Charge Handling

• Document-level allowances/charges (BG-20, BG-21) affect the total taxable base
• Line-level allowances (BG-27, BG-28) must be reflected in the line net amount
• Both must specify the applicable VAT category

Section 8 -- Archiving Requirements

Section 9 -- Penalties for Non-Compliance

Section 10 -- Interaction with Tax Skills

VAT Return Integration

• E-invoicing data transmitted to the PPF will progressively feed into pre-filled VAT returns (CA3 monthly/quarterly)
• The DGFiP aims to use aggregated e-invoicing + e-reporting data to pre-populate TVA declarations
• Domestic B2B: invoice data flows directly from PA → PPF → DGFiP VAT systems
• B2C and cross-border: e-reporting data supplements the invoice data for complete VAT return coverage
• Invoice lifecycle statuses (particularly "paid" status) enable future pre-filling of payment-related VAT fields

Income Tax Integration

• For auto-entrepreneurs (micro-BIC / micro-BNC), e-invoicing data contributes to pre-filled revenue declarations
• Professional income from invoices issued via PA feeds into the BIC/BNC professional income return (2031/2035)

Chorus Pro and Public Accounting

• B2G invoices in Chorus Pro integrate with public-sector accounting systems (Hélios for local government, Chorus for central government)
• Invoice lifecycle statuses in Chorus Pro directly affect cash flow planning and payment tracking for public contracts

Cross-Border Considerations

• E-reporting obligations for intra-EU supplies require reporting of buyer VAT ID, invoice amount, and applicable exemption
• Import VAT (auto-liquidation since 1 January 2022 for all importers) is reported separately but related invoice data flows through e-reporting

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an expert-comptable, commissaire aux comptes, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).