The digitalisation of invoicing is accelerating in France. While electronic invoicing towards public authorities has been mandatory for several years (via platforms such as Chorus Pro), the obligation is now being extended to business-to-business (B2B) transactions between companies, along with new e-reporting requirements.
According to current French legislation:
- 1 September 2026: Large enterprises and mid-sized companies (ETI) must be able to issue and receive electronic invoices.
- 1 September 2027: Small businesses and micro-enterprises will follow for outgoing electronic invoices.
- From 2026 onwards: All VAT-registered businesses must be able to receive electronic invoices.
Traditional paper invoices or simple PDF invoices will no longer be sufficient for B2B transactions.
What does this mean in practice for companies?
French e-invoicing legislation introduces not only new invoice formats, but also a new operating model for invoicing and reporting:
- Domestic B2B e-invoices must be exchanged via government-approved platforms (Plateformes Agréées / PDPs).
- Only structured invoice formats such as Factur-X, UBL 2.1, or UN/CEFACT CII are accepted.
-
The entire invoice lifecycle - issuing, receiving, status updates, rejection handling, and archiving — must be handled digitally.
For service transactions, companies must also transmit payment data (encaissement data) as part of the mandatory reporting obligations. -
In addition, e-reporting obligations apply to:
- Business-to-consumer (B2C) domestic and international transactions
- International (cross-border) B2B transactions
- Payment data for service transactions (when VAT becomes chargeable upon payment)
This means companies must be able to report transaction data to the French tax authorities even when no electronic invoice is exchanged, such as for B2C sales or foreign customers.
For organisations with complex processes, high invoice volumes, or international operations, these requirements demand a robust, scalable, and future-proof solution.
SAP Document & Reporting Compliance (DRC): the key to compliance in France
SAP Document & Reporting Compliance (DRC) is SAP’s standard solution for meeting global e-invoicing and e-reporting requirements – including the full scope of French legislation.
With SAP DRC, organisations in France can support and cover:
-
Domestic B2B e-invoicing (inbound and outbound):
- Automatic generation of invoices in France-compliant formats (Factur-X, UBL, CII)
- Secure exchange of invoices via approved French platforms (PDPs)
- End-to-end monitoring of invoice statuses (sent, received, accepted, rejected)
-
International B2B e-reporting
- Reporting of cross-border B2B transactions to the French tax authorities
- Centralised compliance management directly from the SAP system
-
B2C e-reporting
- Automated reporting of domestic and international B2C sales data
- Compliance with French VAT transparency and real-time reporting requirements
In addition, SAP DRC enables companies to:
- Manage e-invoicing and e-reporting centrally within their existing SAP landscape
- Reduce dependency on parallel tools or manual workarounds
- Stay aligned with evolving French and international compliance requirements
Preparing for French e-invoicing today also lays the foundation for future mandates in other countries.
Expertum: an experienced implementation partner for SAP DRC
At Expertum, we have been supporting organisations for several years in implementing SAP Document & Reporting Compliance, both in Belgium and internationally.
Our experience includes:
- End-to-end SAP DRC implementations, from regulatory analysis and architecture design to testing and go-live
- Integration of SAP DRC in complex SAP environments (SAP S/4HANA, SAP ECC, and hybrid landscapes)
- Multi-country compliance support, including recent e-invoicing and e-reporting projects in Romania, Poland, Belgium, and beyond
- Continuous monitoring of local regulatory changes, ensuring long-term compliance as legislation evolves
Thanks to this hands-on experience, we ensure that French e-invoicing and e-reporting are not only implemented correctly from a technical perspective, but also seamlessly embedded in existing financial and operational processes.
Why start now?
The deadlines of 2026 and 2027 may seem far away, but French e-invoicing and e-reporting require early preparation:
- Technical and architectural decisions
- Process redesign and internal alignment
- Platform connectivity and testing
- Change management and user adoption
Experience from other countries shows that organisations that start early avoid last-minute risks and benefit sooner from efficiency gains through digitalisation.
With SAP DRC as your technology foundation and Expertum as your implementation partner, you will be ready for the French requirements – and for what comes next.
Ready to get started?
If you would like to understand what the French e-invoicing and e-reporting mandate means for your organisation, or how SAP DRC can be integrated into your existing SAP landscape, Expertum is here to help.
Contact us to discuss your e-invoicing readiness, implementation approach, or roadmap – and ensure your organisation is fully prepared for the French requirements and beyond.
Charlotte is here to listen.
Get in touch with her.
Charlotte is based in Belgium.
