Electronic invoicing in France

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Electronic invoicing in France

An electronic invoice is issued and received in electronic format. It implies the use of a system that guarantees its authenticity, its readability and the integrity of its content. By 2020, some companies will have to accept invoices in electronic format.


This system is based on a triple obligation:

  • An obligation for suppliers, holders and subcontractors admitted to the direct payment of contracts concluded with the State, local authorities and their respective public institutions to transmit their invoices to these public entities in dematerialized form;
  • An obligation for the State, local authorities and public institutions to accept dematerialized invoices;
  • The obligation for all the aforementioned persons to use the Internet portal “Chorus Pro”, allowing the filing, transmission and receipt of dematerialized invoices for the implementation of their respective obligations.

According to Decree No. 2016-1478 of 2 November 2016 on the development of electronic invoicing, the obligation to transmit electronic invoices applies to contracts in the course of application or subsequently concluded (public sector suppliers):

  • As of January 1, 2017 for large companies (more than 5,000 employees and / or an annual turnover greater than 1.5 billion euros or total balance sheet greater than 2 billion euros) and public persons;
  • As of January 1, 2018 for medium-sized companies (250 to 5000 employees and up to 1.5 billion euros in annual sales or 2 billion euros in balance sheet total);
  • As of January 1, 2019 for small and medium-sized companies (10 to 250 employees and up to 50 million euros in annual sales or 43 million euros in balance sheet total);
  • As of 1 January 2020 for micro-enterprises (less than 10 employees and annual or total turnover of less than or equal to 2 million euros).


Some suppliers are subject to the obligation to transmit dematerialized invoices.

This obligation applies to all holders and subcontractors admitted to the direct payment of contracts concluded with public entities subject to the obligation to receive dematerialized invoices.

Each company can of course anticipate the establishment of this electronic invoicing before the planned deadline.

It should also be noted that some special rules apply to foreign suppliers.

If you wish to have more information or if your company falls within the scope of the issuance of dematerialized invoices in France, ASD Group offers to assist you in the implementation of this obligation. You can contact our experts right now.

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