France FAQ

Frequently asked questions about invoicing compliance in France

General

Is Invopop ready for the September 2026 mandate?

Invopop is an officially approved Plateforme Agréée under the DGFiP mandate. Registration, invoicing, and lifecycle status are available today; e-reporting (Flow 10) is in active development. See the PA hub readiness matrix for the current state.

What's the difference between e-invoicing and e-reporting?

E-invoicing transmits the invoice itself between trading parties via Peppol, with the PPF receiving the regulated dataset as a fifth corner. E-reporting is a periodic submission to the PPF covering transactions out of scope for e-invoicing — B2C, cross-border B2B, and any flow where the counterparty is not in the Annuaire.

Do I need to act if I'm B2C-only?

Yes — B2C is exempt from e-invoicing but is subject to e-reporting. From 1 September 2026 (large and medium-sized companies) or 1 September 2027 (all businesses), B2C transactions must be reported periodically to the PPF.

How are credit notes and corrections handled?

E-invoices cannot be deleted or retracted. Instead a credit note or corrected invoice is sent referencing the original.

How can I view an XML attached to a PDF?

In Factur-X PDFs, the XML file is embedded within the PDF itself. To extract and view it, use the Attachments section in Adobe Acrobat Reader, or a tool like the SysTools PDF Extractor.

E-reporting

Do I have to e-report imports?

If the supply is taxable under French reverse charge (i.e. VAT is paid on import), the transaction must be e-reported.

When should I e-report payment data?

Report payment data only when VAT is due on receipt of payment, such as for services under “cash VAT” (TVA sur les encaissements).

Does this apply to foreign businesses without a Fixed Establishment (FE) in France?

E-invoicing does not apply. If the business is liable to French VAT, e-reporting applies to the relevant flows. E-reporting for reverse-charge VAT and intra-EU acquisitions is deferred until 1 September 2027.

ChorusPro

What invoice formats does Chorus Pro support?

Chorus Pro primarily supports CII format based on EN16931. Invopop currently focuses on CII with plans to add additional formats in the future.

Do I need a SIRET number to use Chorus Pro?

French businesses need a SIRET number. Foreign businesses can use their local tax identifier, but should verify acceptance with the receiving French institution.

Can I modify invoices after sending to Chorus Pro?

Yes, you can modify and resubmit invoices until the receiving institution accepts them. Once accepted, invoices become locked and cannot be modified.

How do I find my invoice in Chorus Pro?

Use your GOBL invoice series and code combined as the invoice identifier in the Chorus Pro portal to locate your submitted invoices.

What happens if my supplier registration fails?

Ensure the supplier has a valid Chorus Pro account and provided correct credentials. Contact support if registration workflow issues persist.

Are there file size limits for Chorus Pro invoices?

Chorus Pro has specific file size and format requirements. Invopop handles these automatically when generating CII XML files from your GOBL invoices.

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