France 🇫🇷

Chorus Pro integration and the French B2B e-invoicing mandate, which is now in force.

Overview

Aspect	Details
B2G Mandate	Required since 2020 (via Chorus Pro)
B2B Mandate — receiving	In force since 1 September 2026 for every business covered by the reform, whatever its size
B2B Mandate — issuing	Large and mid-sized enterprises since 1 September 2026; small, medium and micro enterprises from 1 September 2027
CIUS	Factur-X (EN16931 hybrid PDF/XML)
Primary Scheme	0009 (SIRET)
Government Portal	Chorus Pro

Since 1 September 2026 every French business in scope must be able to receive e-invoices

This obligation is already in force. Since 1 September 2026, every business covered by the reform — of any size, including the smallest — must be able to receive electronic invoices through an approved platform (plateforme agréée).

Only the obligation to issue is phased:

• 1 September 2026 — large enterprises (grandes entreprises) and mid-sized enterprises (entreprises de taille intermédiaire).
• 1 September 2027 — small and medium enterprises, very small businesses and micro-enterprises (PME, TPE, micro-entreprises).

If you are a small or micro business, the 2027 date is about sending. It does not give you until 2027 to be able to receive.

Source: Direction générale des Finances publiques, Facturation électronique : guide pratique de démarrage au 1er septembre 2026 (pages 2, 5, 11 and 21).

Identifier Schemes

SIRET (0009) — Standard

The 14-digit establishment identifier:

# Format: 14 digits (SIREN + NIC)
participant = {
    "scheme": "0009",
    "identifier": "12345678901234",
    "name": "Exemple SARL",
    "country": "FR"
}

Structure:

• First 9 digits: SIREN (company ID)
• Last 5 digits: NIC (establishment code)

Validation:

def validate_siret(siret: str) -> bool:
    """Validate French SIRET using Luhn algorithm."""
    if len(siret) != 14 or not siret.isdigit():
        return False
    
    total = 0
    for i, digit in enumerate(siret):
        d = int(digit)
        if i % 2 == 0:
            d *= 2
            if d > 9:
                d -= 9
        total += d
    return total % 10 == 0

SIREN (0002)

The 9-digit company identifier (less common):

participant = {
    "scheme": "0002",
    "identifier": "123456789",
    "name": "Exemple SA",
    "country": "FR"
}

VAT Number (9957)

For cross-border B2B:

# Format: FR + 2 digits + 9 digits (SIREN)
participant = {
    "scheme": "9957",
    "identifier": "FR12123456789",
    "name": "Exemple SAS",
    "country": "FR"
}

Chorus Pro (B2G)

Overview

All B2G invoices must go through Chorus Pro:

Supplier → GoRoute (Peppol) → AIFE/Chorus Pro → Government Entity

Chorus Pro Integration

GoRoute connects to Chorus Pro via Peppol for seamless delivery:

# Send to French government
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/documents",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender_scheme": "0009",
        "sender_id": "12345678901234",
        "receiver_scheme": "0009",
        "receiver_id": "13002526500013",  # Example ministry
        "document": invoice_xml  # UBL XML string, not base64
    }
)

Required Fields for Chorus Pro

<Invoice>
    <!-- Service code (Code Service) - often required -->
    <cbc:BuyerReference>CODE_SERVICE_12345</cbc:BuyerReference>
    
    <!-- Engagement juridique (Commitment number) -->
    <cac:OrderReference>
        <cbc:ID>EJ-2024-00123</cbc:ID>
    </cac:OrderReference>
    
    <!-- SIRET of sender -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">12345678901234</cbc:EndpointID>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- SIRET of government receiver -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">13002526500013</cbc:EndpointID>
        </cac:Party>
    </cac:AccountingCustomerParty>
</Invoice>

Service Codes

Many French public entities require a "Code Service":

<cbc:BuyerReference>SERVICE_COMPTABILITE</cbc:BuyerReference>

Look up valid codes in the Annuaire Chorus Pro.

Factur-X Format

Factur-X is France's hybrid e-invoice format (PDF + embedded XML):

Profiles

The Factur-X standard defines five conformance levels:

Profile	Use Case
Minimum	Basic PDF, minimal data
Basic WL	Simple invoices
Basic	Standard B2B
EN16931	Full EN16931 compliance
Extended	Maximum data

You do not choose one of these from GoRoute. Every Factur-X file we produce is written at EN16931, and the Extended profile is deliberately not offered. The table is here so you can place a file you have received from someone else.

GoRoute produces Factur-X

Since 7 September 2026, the PDF GoRoute generates for a French seller's invoice or credit note is a Factur-X file: a PDF/A-3 carrying the EN 16931 invoice as an embedded attachment named factur-x.xml, at conformance level EN 16931. It is the same document Germany calls ZUGFeRD.

GET /api/v1/transactions/{transaction_id}/pdf

You get it from the ordinary PDF download, whether the invoice went over Peppol or was issued for you to email. Pass hybrid=false for a plain PDF, or use GET /api/v1/transactions/{transaction_id}/document/content?syntax=cii for the XML on its own. A hybrid is produced only for documents GoRoute holds as structured invoice data — POST /api/v1/invoices, a saved draft, a CSV or Excel import, a batch send, a connector — and not for raw UBL posted to POST /api/v1/documents, which quietly returns the plain PDF.

POST /api/v1/invoices now also takes a document_format field (auto, ubl, xrechnung, cii, zugferd) and a delivery_channel field (auto, peppol, email). cii and zugferd are the same value and mean the Factur-X route. The full rules, the delivery object in the response and the refusals are on Delivery and formats.

A Factur-X PDF is still not accepted as input

This has not changed. The send endpoint takes a UBL XML document. A Factur-X PDF is not accepted, and neither is the XML embedded inside it: that XML is CII (rsm:CrossIndustryInvoice), which POST /api/v1/documents refuses with [INVALID_ROOT] … got 'CrossIndustryInvoice'. GoRoute does not convert CII to UBL.

Either convert the extracted CII to UBL before you send it, or send the invoice data to POST /api/v1/invoices and let GoRoute render the document. Both routes, with code, are in ZUGFeRD, Factur-X and XRechnung CII.

# invoice_ubl: UBL XML — converted from the Factur-X CII, or produced by your software
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/documents",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender_scheme": "0009",
        "sender_id": "12345678901234",
        "receiver_scheme": "0009",
        "receiver_id": "13002526500013",
        "document": invoice_ubl,
        "metadata": {"source_format": "factur-x", "profile": "EN16931"}
    }
)

What this page was checked against

The Factur-X production described above was released on 7 September 2026 and was read from the product source (app/cius/germany/profiles.py, app/services/hybrid_pdf.py) and cross-checked against the description the test service publishes. The production service does not publish its description and both services report version 1.0.0, so we cannot tell them apart by asking. Our release record pins the same build to production; that is a record, not a probe.

VAT Requirements

French VAT Format

# French VAT: FR + 2 key digits + 9-digit SIREN
def validate_french_vat(vat: str) -> bool:
    if not vat.startswith("FR"):
        return False
    if len(vat) != 13:
        return False
    key = vat[2:4]
    siren = vat[4:]
    if not siren.isdigit():
        return False
    return True

VAT Rates

The Code column is the VAT category, which is a different field from the percentage: the category says why a rate applies, the percentage says what it is. Every positive French rate is category S carrying its own percentage.

Code	Rate	Description
S	20%	Standard rate
S	10%	Intermediate reduced
S	5.5%	Reduced (essential goods)
S	2.1%	Super-reduced
Z	0%	Zero rate
E	0%	Exempt

AA, H and I are rejected

Earlier revisions of this page gave AA for 10%, H for 5.5% and I for 2.1%. None of the three is a permitted VAT category. EN 16931 allows only AE, B, E, G, K, L, M, O, S and Z (UNCL5305), and rules BR-CL-17 and BR-CL-18 reject anything else — the invoice fails validation and is never delivered. Send each reduced rate as S with its percentage.

Example Invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
    
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>FR-FACT-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DueDate>2024-02-15</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    
    <!-- Code Service for Chorus Pro -->
    <cbc:BuyerReference>CODE_SERVICE_COMPTABILITE</cbc:BuyerReference>
    
    <!-- French Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">12345678901234</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Exemple SARL</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>123 Rue de la République</cbc:StreetName>
                <cbc:CityName>Paris</cbc:CityName>
                <cbc:PostalZone>75001</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>FR</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>FR12123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Exemple SARL</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0009">12345678901234</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- French Government Buyer -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">13002526500013</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Ministère de l'Économie</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>139 Rue de Bercy</cbc:StreetName>
                <cbc:CityName>Paris</cbc:CityName>
                <cbc:PostalZone>75012</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>FR</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Ministère de l'Économie</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
        <cac:PayeeFinancialAccount>
            <cbc:ID>FR7630004000031234567890143</cbc:ID>
            <cbc:Name>Exemple SARL</cbc:Name>
        </cac:PayeeFinancialAccount>
    </cac:PaymentMeans>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">20.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">20.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>20</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="EUR">120.00</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="EUR">120.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>Services de conseil</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>20</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="EUR">10.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>

The B2B Mandate

Approved platforms (plateformes agréées)

Article 289 bis of the Code général des impôts requires the issuing, transmission and receipt of electronic invoices to go through an approved platform (plateforme agréée). Putting a platform in place is therefore the practical step behind both dates below: a business needs one to receive before it needs one to issue.

The tax administration's start-up guide describes this one route, and this page describes only what that guide describes.

Reporting Requirements

New e-reporting obligations:

• E-invoicing: B2B domestic invoices
• E-reporting: International B2B + B2C summary

Timeline

Date	Obligation	Who it binds
1 September 2026	Must be able to receive electronic invoices through an approved platform	Every business covered by the reform, whatever its size
1 September 2026	Must issue electronic invoices through an approved platform	Large enterprises and mid-sized enterprises (grandes entreprises, entreprises de taille intermédiaire)
1 September 2027	Must issue electronic invoices through an approved platform	Small and medium enterprises, very small businesses and micro-enterprises (PME, TPE, micro-entreprises)

The start-up tolerance is not a postponement

For the start-up phase the tax administration has said it will not penalise businesses that run into real, documented difficulty while genuinely working towards compliance. Its own guide sets the limit of that in words this page repeats exactly:

« Cette approche ne constitue ni un report ni une suspension de l'obligation. »

"This approach constitutes neither a postponement nor a suspension of the obligation."

The obligation to receive took effect on 1 September 2026 and remains in force. The tolerance is about how the administration treats a business that is trying and struggling. It does not move any of the three dates above, and it is not an extension.

Sources for this section

Every date and obligation above is taken from the Direction générale des Finances publiques, Facturation électronique : guide pratique de démarrage au 1er septembre 2026, read on 8 September 2026: the generalised receiving obligation at pages 2 and 5, the issuing obligation for large and mid-sized enterprises at page 11, the 2027 issuing date for smaller businesses together with the restatement of the 2026 receiving obligation at page 21, and the start-up tolerance at page 2.

Resources

• Chorus Pro
• Factur-X
• Annuaire SIRET

Next Steps

• Italy Guide
• Registration
• Validation

Further reading

• The 2026 French mandate
• France overview
• 2026 e-invoicing mandate tracker — every country, one page
• How to choose a Peppol Access Point
• One API for multi-country e-invoicing

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