← Back to the map
FR
D2F European Compliance Map
France — e-invoicing & regulatory profile
B2B reception for all; issuance/reporting phased by company size. B2G remains on Chorus Pro.
Overview
1 September 2026
B2B reception for all; issuance/reporting phased by company size. B2G remains on Chorus Pro.
Reporting
B2C and cross-border e-reporting is phased with the B2B mandate.
Archiving and evidence
Integrity, readability and audit evidence must be retained under French tax rules.
APIs and platforms
Accredited Platform interoperability and national directory services.
Common mistake
Treating a PDF as the legal structured invoice, or confusing the operator role with the accredited platform.
D2F implementation
Business event → country rule → network → evidence
D2F maps business events to the French semantic profiles, routes through the selected accredited platform and preserves the evidence chain.
Open D2F Platform ↗