France: Electronic invoicing as a first move to increase control is already in force, but not for all transactions

France started introducing electronic invoice issuance and clearing via the tax authorities in January 2017. After four years, from 2020, all companies holding a public contract must transmit their invoices in the electronic form to their public sector customers (state, local authorities, public establishments, etc.).

For this model of electronic invoicing, France launched a special portal (Chorus Portail Pro) which enables companies to receive and send invoices to their public customers (i.e. government). Invoices can be submitted by entering data manually, by uploading PDF or XML, or through EDI or API connection.

Given the above, it’s easy to conclude that electronic invoicing and clearing via the tax authorities is mandatory only for B2G transactions, but considering rumors in the financial and tax industry, it is expected for this model to be replicated for B2B, and potentially B2C transactions from 2023. and 2025.