Operational Guidelines - DGFiP

Electronic invoicing in France

What to do, in which scenario, with which flows. A practical guide to the French B2B e-invoicing reform: mandatory e-invoicing, e-reporting, payment reporting, approved platforms (PDP).

ePayment Reporting eTransactional Reporting

Factur-XUBLCIIPDPDGFiP

Overview

The three obligations not to mix up

The French model rests on three distinct obligations. Each transaction falls under at least one of them, and knowing which one applies drives the document, channel and data flow.

E-invoicing

Issuing and receiving the domestic B2B electronic invoice through an approved platform, in a structured format such as Factur-X, UBL or CII.

E-reporting

Sending transaction data to the DGFiP for operations that are not e-invoiced: B2C sales and cross-border transactions.

Payment reporting

Sending collection data when VAT becomes chargeable on payment, typically for supplies of services.

The four operational scenarios

What to do, case by case

Every operation of a French company maps onto one of four scenarios. The scenario determines the document, the channel and what the DGFiP must receive.

Domestic B2B

France → France

A French company invoicing another French company. This is the core of the reform: mandatory e-invoicing through an approved platform.

FR Supplier→Platform / PDP→FR Client⇣DGFiP

RequiredStructured format

Factur-X, UBL or CII. A plain PDF is not compliant for this flow.

RequiredInvoice status lifecycle

Statuses such as received, rejected and paid travel back through the platform.

AutomaticDGFiP tax data

Invoice data is sent to the tax authority by the platform itself.

ConditionalPayment data

Only if VAT on the operation is chargeable on payment.

B2C

France → consumer

A French company selling to the end consumer. No B2B e-invoice is required, but e-reporting applies.

FR Company→Consumer⇣DGFiP e-reporting

Not requiredB2B e-invoice

The structured electronic invoice is not the document required toward the consumer.

RequiredTransactional e-reporting

Aggregated data of B2C operations is sent to the DGFiP.

Special caseCollection data

For services where VAT becomes chargeable on payment, collection data may also be required.

Export B2B

France → abroad

A French company invoicing a foreign business customer. French domestic e-invoicing does not apply, but the e-reporting obligation remains.

Not requiredFrench domestic e-invoice

The invoice does not travel through an FR-approved platform.

RequiredTransactional e-reporting

Operation data is still sent to the DGFiP.

ConditionalPayment reporting

Only if the operation is relevant for VAT on payment.

Import

Abroad → France

A foreign supplier invoicing a French company. The incoming invoice does not pass through the French system, but FR-side reporting may still apply.

Not requiredFrench domestic e-invoice

The incoming invoice does not pass through the FR platform system.

ConditionalFR-side e-reporting

Required if the operation is relevant for French VAT.

Typical casesWatch out for

Intra-EU purchases, reverse charge and self-invoicing.

Infrastructure

The approved platform (PDP) and the French Y model

The platform does more than carry the file. It is the only allowed channel for domestic B2B invoices, and it also sends mandatory data to the tax authority.

Validates, receives and transmits the structured invoice between the parties.
Sends the mandatory tax data to the DGFiP.
Manages the invoice status lifecycle: received, rejected, paid and more.
Transmits e-reporting data for B2C and cross-border operations.
Transmits payment data when required.

Using an approved platform is mandatory: it is a regulatory requirement, not just a technical choice.

Matrix

Operation to obligation, at a glance

A consolidated view to keep at hand: the operation drives which flow applies and what you must send to the DGFiP.

Operation	Document / flow	Format	DGFiP reporting
Domestic B2B - FR to FR	E-invoice through the platform	Factur-X, UBL or CII	Invoice data auto-sent by the platform
B2C	No mandatory B2B e-invoice	Not necessarily Factur-X	Transactional e-reporting
B2B cross-border export / import	No French domestic e-invoice	Depends on the commercial setup	Transactional e-reporting
Services with VAT on payment	E-invoice or e-reporting, depending on the case	Depends on the flow	Also collection / payment data

Reading key: the nature of the operation determines both the channel and the reporting obligation.