Since 2017, French public administrations have used the Chorus Pro platform for electronic invoicing. From September 2026, it will also handle invoice issuance to VAT-subjected entities. Formats like Factur-X, UBL, and CII are supported, and usage remains mandatory. Local authorities using ASAP DGFiP and Hélios can continue in XML, with automated conversion and e-reporting. Suppliers will be able to send invoices via approved platforms or Chorus Pro, depending on the invoice type. Non-compliant public bodies must act now to avoid 2026 penalties. A joint AIFE–DGFiP roadmap is in place, with a publisher event scheduled for October 2025. System updates should be completed by end-2025.
France's Public Sector Prepares for Mandatory E-Invoicing
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France
Author: Ljubica Blagojević
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Content accuracy validation date:
24.07.2025
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Existing Framework for the Public Sector
- Administrations already receive electronic invoices in formats similar to those required under the 2026 e-invoicing reform (Factur-X, UBL, CII).
- Use of Chorus Pro is mandatory for invoice receipt, processing, and internal exchanges.
- From September 2026, Chorus Pro will also serve as the public sector's official issuing platform for VAT-subjected entities, while continuing its current role.
Goals: Continuity and Simplification
- Simplify business processes by leveraging current tools and platforms used for invoicing public entities.
- Ensure a smooth transition by continuing the digital path started in 2017 using well-integrated and widely adopted systems.
Special Provisions for Local Public Sector
- Local authorities and public health institutions using the ASAP DGFiP XML service will continue to send invoices in XML, enriched per new technical specs from DGFiP and AIFE.
- The Hélios accounting system will handle conversion to Factur-X, hiding technical complexity from users.
- DGFiP will ensure compliant invoices reach Chorus Pro and support e-reporting via Hélios.
Suppliers to the Public Sector: Options from September 2026
- Businesses can transmit invoices via an approved platform or directly through Chorus Pro (except for specific invoice types like works contracts and legal costs).
- The Chorus Pro service (portal entry, EDI, or API) remains accessible for suppliers to all public entities.
Urgent Compliance Required
Public bodies not using Chorus Pro must act immediately to align with the reform. From September 2026, non-compliance may trigger penalties equivalent to those imposed on companies.
Roadmap and Support for Publishers
AIFE and DGFiP have defined a joint roadmap covering public sector e-invoicing and e-reporting obligations starting September 2026.
A dedicated publisher event is scheduled for October 2025 to explain technical and operational details.
Action Steps for Administrations
- If already using Chorus Pro: consult your software provider to ensure system updates for the reform.
- If not yet using Chorus Pro: seek compliant invoicing software by end-2025.
- For local entities: using ASAP DGFiP to issue VAT invoices can help align systems.
- DGFiP contacts (e.g., public accountants) are available for support.
France’s public sector is leveraging the Chorus Pro infrastructure as a cornerstone for nationwide e-invoicing reform. This strategy prioritizes continuity, minimizes disruption, and aims to ease the burden on both administrations and their suppliers. While the transition is structured, non-compliant entities face clear penalties starting in 2026, making early planning and coordination with software providers essential.
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