Understanding e-invoicing compliance in France and Europe:
As European countries, including France, move toward increased digitalization of business transactions, e-invoicing has become an essential component of tax compliance. The French government, in collaboration with the EU, is implementing regulations aimed at simplifying invoicing processes and improving transparency.
In this article, we will examine the D2F (Déclaration de Facture) compliance requirements for e-invoicing in France and how businesses can effectively comply.
D2F stands for “Déclaration de Facture,” a French term for mandatory electronic invoicing. France is implementing a phased approach for B2B (business-to-business) e-invoicing and requires businesses to submit their invoices electronically to the tax authorities via a dedicated platform, called PDP.
This system aims to reduce fraud, improve VAT collection, and ensure better transaction control. Electronic Invoicing Standards: The French electronic invoicing system requires businesses to comply with specific technical standards, including formats such as UBL (Universal Business Language) or CII (Cross Industry Invoice).
Tax Declaration: In addition to the electronic invoice, businesses must submit a D2F file containing detailed information about the transaction, including VAT details, the nature of the goods or services, and the parties involved.
Compliance Deadline: For France, the phased compliance schedule is gradually being extended to all businesses, regardless of size. Large businesses will be the first to comply from September 1, 2026, followed by smaller businesses in September of the following year.
The EU has introduced a standard for cross-border electronic invoicing (EN 16931) to facilitate and harmonize invoicing processes between member states.
Many EU countries are adopting similar e-invoicing models, and others are already fully operational. Technology and Integration: Adopting e-invoicing requires companies to update their IT systems to manage new requirements and ensure compliance with the formats expected by partner platforms and the public platform.
Data Security: As companies share sensitive transactional information with tax authorities, secure data exchange is a priority. Companies must ensure their systems comply with data protection regulations, such as the GDPR.
Training and Awareness: This is why D2F Compliant Ltd. offers consulting solutions for system and software integration, as well as to help data subjects understand their obligations.
Conclusion: With e-invoicing becoming mandatory in France and throughout Europe, companies must anticipate their compliance. Understanding European requirements will help optimize costs related to this process, prepare for certification, if applicable, and, most importantly, avoid penalties.