France 🇫🇷

Chorus Pro integration and upcoming B2B mandate for France.

Overview

Aspect	Details
B2G Mandate	Required since 2020 (via Chorus Pro)
B2B Mandate	2026-2027 (phased)
CIUS	Factur-X (EN16931 hybrid PDF/XML)
Primary Scheme	0009 (SIRET)
Government Portal	Chorus Pro

Major B2B Mandate Coming

France is implementing mandatory B2B e-invoicing:

• September 2026: Large enterprises
• September 2027: SMEs and micro-enterprises

All B2B invoices must go through certified platforms (PDP).

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/send",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender": {
            "scheme": "0009",
            "identifier": "12345678901234"
        },
        "receiver": {
            "scheme": "0009",
            "identifier": "13002526500013"  # Example ministry
        },
        "document": base64_encoded_invoice
    }
)

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

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

GoRoute Factur-X Support

# Send Factur-X PDF with embedded XML
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/send",
    headers={"X-API-Key": "your_api_key"},
    json={
        "format": "factur-x",
        "profile": "EN16931",
        "sender": {...},
        "receiver": {...},
        "document": base64_facturx_pdf
    }
)

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

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

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>

B2B Mandate Preparation

Certified Platforms (PDP)

Starting 2026, B2B invoices must go through:

• Portail Public de Facturation (PPF) - Government platform
• Plateformes de Dématérialisation Partenaires (PDP) - Certified providers

GoRoute is positioned to integrate with these platforms.

Reporting Requirements

New e-reporting obligations:

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

Timeline

Date	Requirement
Sept 2026	Large enterprises must send/receive
Sept 2027	All businesses must send/receive

Resources

• Chorus Pro
• Factur-X
• Annuaire SIRET

Next Steps

• Italy Guide
• Registration
• Validation