France

ISO FR · Rule set: BR-FR Flux 2

Mandates

Scope	Status	Effective	Format(s)
B2G	Mandatory	2019-11-01	cii, ubl-2.1, factur-x Chorus Pro
B2B	Mandatory	2026-09-01 Large and medium-sized enterprises must issue e-invoices from this date.	cii, ubl-2.1, factur-x PDP (Plateforme de Dématérialisation Partenaire) network, reporting to the PPF/DGFiP
B2B	Planned	2027-09-01 Small and micro-enterprises must issue e-invoices from this date.	cii, ubl-2.1, factur-x PDP (Plateforme de Dématérialisation Partenaire) network, reporting to the PPF/DGFiP
B2B	Mandatory	2026-09-01 All VAT-registered businesses must be able to receive structured e-invoices from this date.	cii, ubl-2.1, factur-x

Notes with subject codes AAB (early-payment discount), PMD (late-payment penalty rate) and PMT (fixed recovery indemnity) are required on every invoice (BR-FR rules).