France E-Invoicing Mandate 2026: Factur-X and Chorus Pro Explained
France's phased e-invoicing mandate begins in September 2026 for large businesses. Here is how Factur-X, Chorus Pro, and the PPF platform will work together.
France is introducing its own e-invoicing mandate in phases, starting September 2026. The French approach is unique: a hybrid between a government portal (like Italy's SDI) and a decentralised network (like Germany's model).
The French E-Invoicing Architecture
Factur-X — The Format
Factur-X is France's national e-invoice format. Technically identical to ZUGFeRD 2.x — a PDF/A-3 file with embedded EN 16931-compliant XML. If your software supports ZUGFeRD EN 16931 profile, it can generally produce Factur-X with minor configuration.
Chorus Pro — The B2G Platform
Chorus Pro is the government portal for B2G invoices. If you invoice any French public authority, you already use it. It will remain in place under the new mandate.
PDP (Partenaires de Dématérialisation Privés)
New private platforms (PDPs) will be certified to route B2B e-invoices between businesses. This is similar to Italy's certified SDI intermediaries but operating in a competitive, private market.
PPF (Portail Public de Facturation)
The government fallback portal — if your business doesn't use a PDP, the PPF will provide basic invoice routing.
Timeline
| Phase | Date | Who |
|-------|------|-----|
| Large businesses must send | Sept 2026 | Revenue > €1.5B or >5000 employees |
| Mid-size must send | Sept 2027 | Revenue €50M–€1.5B or 250–5000 employees |
| All businesses must send | Sept 2028 | All remaining VAT-registered (PME, micro) |
What Software Supports France?
Most major e-invoicing platforms are adding French mandate support. Check that your tool generates Factur-X (not just ZUGFeRD) and can route through a certified PDP.
