France is introducing new electronic invoicing (e-invoicing) and transaction data reporting (e-reporting) obligations.

Zero Friction helps you route invoices correctly, prepare the required customer information and report eligible transactions through the correct channel.

This article provides product guidance and does not constitute legal or tax advice. Consult your tax adviser to determine how the reform applies to your organisation.

From 1 September 2026, every French business subject to VAT must be able to receive electronic invoices through an approved platform (PA).

The obligation to issue compliant B2B e-invoices will be phased in:

The reform also introduces e-reporting for transactions that do not use the domestic French B2B e-invoicing route. This includes sales to private individuals and invoices to businesses established outside France.

E-invoicing applies to regulated domestic French B2B invoices. Zero Friction routes them through the PA / Peppol route via Recommand and its French PA partner. Invoices to public authorities continue through Chorus Pro.

The French seller is the reporting party. Zero Friction prepares and sends the reports; Recommand forwards them to the French tax authority (DGFiP) through the PA channel.

In Zero Friction, the route is determined by the “Customer type” on the customer record:

Combining Peppol and Chorus Pro: both integrations can remain active. Zero Friction automatically selects the route based on customer type.

Before you begin, verify that your organisation is established in France and subject to the reform. Allow several days for registration and validation by Recommand.

Choose Person for private individuals, Organisation for commercial organisations and Public for public authorities. This determines invoice routing and e-reporting classification.

For customers who must receive e-invoices, select “E-invoicing” in the customer’s “Communication preferences” card. Zero Friction will use an active e-invoicing integration instead of a non-electronic method such as email.

Update customers individually from their record, or in bulk from the customer list via “Change delivery method”.

Open the customer record, confirm that it is an organisation based in France, enter the SIRET number and save. The field is available only for an Organisation with a billing address in France. A valid SIRET is required for the PA / Peppol route.

Go to Settings → General → Integrations. Activate and configure Peppol for the PA route. Register your organisation with Recommand and its French PA partner before sending via PA / Peppol or filing e-reports. Validation is not immediate. Keep Chorus Pro active when invoicing public authorities. E-reporting is activated automatically when Peppol is active.

Once registration is validated and the required integrations are active, Zero Friction routes invoices automatically: French Organisation customers with a SIRET via PA / Peppol; Public customers via Chorus Pro; and eligible B2C sales and B2Bi invoices or credit notes through French e-reporting.

E-invoicing uses the same per-transaction pricing approach for all customers. View current costs under Settings → General → Integrations → Peppol → Usage, or ask your commercial contact.

An “e-reporting” page is available in the main navigation.

The reporting date is the invoice date in your organisation’s time zone, not the date the invoice was created in Zero Friction. Each relevant invoice or credit note is classified as B2C (included in the daily total), B2Bi (individual report) or Excluded (for example, a domestic French B2B e-invoice).

Zero Friction calculates daily totals by sales category, currency and VAT rate and sends the aggregate to Recommand. A late B2C invoice remains linked to its original invoice date. If that day was already reported, Zero Friction rebuilds the complete daily total. The previous report is corrected while the period is open; after assembly for filing, it becomes a corrective filing.

Each eligible cross-border invoice or credit note is reported individually. Late B2Bi documents not previously sent are submitted as new individual reports in a later cycle.

Under Settings → General → Integrations → French e-reporting, authorised users can register the reporting party, browse B2C and B2Bi submissions, inspect included invoices, open invoice details and follow submission status.

Recommand is required for PA / Peppol and French e-reporting. Chorus Pro is required for public authorities. Keep both active if you invoice both customer types.

Eligible B2C sales are daily totals. Eligible invoices and credit notes to businesses outside France are reported individually. Domestic French B2B e-invoices are not e-reported.

It remains linked to its invoice date. Zero Friction rebuilds the total and sends a correction or corrective filing.

The field is available only for Organisation or Public customers based in France.

The invoice may use the wrong route, fail to route or receive incorrect e-reporting treatment. Verify the customer type before sending. You can resend an invoice from the invoice list.

Registration and validation may take several days. Complete it before your first mandatory e-invoice or e-report.