France
B2B reception for all; issuance/reporting phased by company size. B2G remains on Chorus Pro.
- Dates clés
- 1 September 2026
- Formats
- Factur-X · UBL · CII
D2F European Compliance Map
Une cartographie publique des obligations de facturation électronique, de transmission, de reporting et de preuve. Chaque fiche renvoie vers une source officielle et affiche sa date de vérification.
B2B reception for all; issuance/reporting phased by company size. B2G remains on Chorus Pro.
Domestic businesses must receive structured invoices; mandatory issuance is phased by turnover through 2028.
Structured e-invoicing is compulsory for in-scope transactions between Belgian VAT-liable enterprises.
Domestic B2B, B2C and B2G invoices are exchanged through the national system, subject to statutory exceptions.
B2G uses FACe/Facturae; invoicing-system integrity and VERI*FACTU obligations depend on the applicable taxpayer and software timeline.
Receipt became mandatory from 1 February 2026; issuance started for the largest taxpayers in February and most others in April, with a limited micro-business transition to 2027.
Public- and private-sector subjects use SEF according to the Serbian e-invoicing law and current rulebook.
Information de cadrage — pas un avis juridique. Les Country Packs opérationnels de D2F Platform sont versionnés et qualifiés séparément.
D2F Business · Finance · Regulatory