BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//documentmanagement.systems//EU e-invoicing deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:E-invoicing deadlines: France
X-PUBLISHED-TTL:P1D
REFRESH-INTERVAL;VALUE=DURATION:P1D
BEGIN:VEVENT
UID:france-2017-01-01-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20170101
DTEND;VALUE=DATE:20170102
SUMMARY:FR: Mandatory e-invoicing to public bodies for large companies
DESCRIPTION:Public sector (B2G). Applies to: Large companies and public ent
 ities supplying public bodies.\nDetails and sources: https://documentmanag
 ement.systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifra
 nce.gouv.fr/loda/article_lc/LEGIARTI000029143300/2025-08-05\nEuropean Comm
 ission: https://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.
 action?pageId=878215177\nLast verified 2026-10-03. Information only\, not 
 legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2018-01-01-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20180101
DTEND;VALUE=DATE:20180102
SUMMARY:FR: Mandatory e-invoicing to public bodies for mid-sized companies
DESCRIPTION:Public sector (B2G). Applies to: Mid-sized companies (ETI) supp
 lying public bodies.\nDetails and sources: https://documentmanagement.syst
 ems/e-invoicing/france/\nLégifrance (DILA): https://www.legifrance.gouv.f
 r/loda/article_lc/LEGIARTI000029143300/2025-08-05\nEuropean Commission: ht
 tps://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.action?pag
 eId=878215177\nLast verified 2026-10-03. Information only\, not legal or t
 ax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2019-01-01-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20190101
DTEND;VALUE=DATE:20190102
SUMMARY:FR: Mandatory e-invoicing to public bodies for SMEs
DESCRIPTION:Public sector (B2G). Applies to: Small and medium-sized enterpr
 ises supplying public bodies.\nDetails and sources: https://documentmanage
 ment.systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifran
 ce.gouv.fr/loda/article_lc/LEGIARTI000029143300/2025-08-05\nEuropean Commi
 ssion: https://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.a
 ction?pageId=878215177\nLast verified 2026-10-03. Information only\, not l
 egal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2020-01-01-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20200101
DTEND;VALUE=DATE:20200102
SUMMARY:FR: Mandatory e-invoicing to public bodies for micro-businesses: al
 l suppliers covered (via Chorus Pro)
DESCRIPTION:Public sector (B2G). Applies to: Micro-businesses supplying pub
 lic bodies\; from this date all suppliers of public bodies.\nDetails and s
 ources: https://documentmanagement.systems/e-invoicing/france/\nLégifranc
 e (DILA): https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000029143
 300/2025-08-05\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/s
 ection_lc/LEGITEXT000037701019/LEGISCTA000037703769/\nEuropean Commission:
  https://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.action?
 pageId=878215177\nLast verified 2026-10-03. Information only\, not legal o
 r tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2026-09-01-issue-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20260901
DTEND;VALUE=DATE:20260902
SUMMARY:FR: Mandatory B2B e-invoicing: issue and receive structured e-invoi
 ces through an approved platform
DESCRIPTION:Issue and receive. Applies to: Large companies and mid-sized co
 mpanies (ETI) established in France\, plus members of a VAT group of any s
 ize\; size assessed per legal entity as at 1 January 2025.\nDetails and so
 urces: https://documentmanagement.systems/e-invoicing/france/\nLégifrance
  (DILA) / Journal officiel: https://www.legifrance.gouv.fr/jorf/article_jo
 /JORFARTI000048727444\nLégifrance (DILA): https://www.legifrance.gouv.fr/
 codes/article_lc/LEGIARTI000046195635\nDGFiP (impots.gouv.fr): https://www
 .impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique\nDGF
 iP (impots.gouv.fr): https://www.impots.gouv.fr/sites/default/files/media/
 1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/guide_p
 ratique_facturation_electronique.pdf\nDGFiP (impots.gouv.fr): https://www.
 impots.gouv.fr/actualite/facturation-electronique\nLast verified 2026-10-0
 3. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2026-09-01-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20260901
DTEND;VALUE=DATE:20260902
SUMMARY:FR: Obligation to receive structured e-invoices through an approved
  platform
DESCRIPTION:Receive. Applies to: SMEs and micro-businesses established in F
 rance (including micro-entrepreneurs and the VAT franchise scheme).\nDetai
 ls and sources: https://documentmanagement.systems/e-invoicing/france/\nL
 égifrance (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LEGIART
 I000046195635\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/professi
 onnel/je-decouvre-la-facturation-electronique\nDGFiP (impots.gouv.fr): htt
 ps://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel
 /EV/2_gestion/290_facturation_electronique/guide_pratique_facturation_elec
 tronique.pdf\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/actualite
 /facturation-electronique\nLast verified 2026-10-03. Information only\, no
 t legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2026-09-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20260901
DTEND;VALUE=DATE:20260902
SUMMARY:FR: E-reporting of transaction data (B2C and cross-border) and paym
 ent data through an approved platform
DESCRIPTION:Report. Applies to: Large and mid-sized companies\, established
  in France or not\, for their sales in scope.\nDetails and sources: https:
 //documentmanagement.systems/e-invoicing/france/\nLégifrance (DILA) / Jou
 rnal officiel: https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI0000
 48727444\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/article
 _lc/LEGIARTI000046195617\nLégifrance (DILA): https://www.legifrance.gouv.
 fr/codes/article_lc/LEGIARTI000044045416\nDGFiP (impots.gouv.fr): https://
 www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2
 _gestion/290_facturation_electronique/guide_pratique_facturation_electroni
 que.pdf\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/sites/default/
 files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electron
 ique/faq---fe_japprofondis-la-facturation-electronique.pdf\nLast verified 
 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2026-09-01-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20260901
DTEND;VALUE=DATE:20260902
SUMMARY:FR: Fines for missing e-invoices and e-reporting apply to invoices 
 issued from this date\; start-up phase without fines for businesses on a s
 erious compliance path
DESCRIPTION:Penalties. Applies to: Businesses subject to the September 2026
  obligations.\nThe tax authority's start-up guide (July 2026) sets no end 
 date for the lenient start-up phase and stresses that it is neither a post
 ponement nor a suspension.\nDetails and sources: https://documentmanagemen
 t.systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifrance.
 gouv.fr/codes/article_lc/LEGIARTI000046869201\nLégifrance (DILA): https:/
 /www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046195593\nDGFiP (impo
 ts.gouv.fr): https://www.impots.gouv.fr/sites/default/files/media/1_metier
 /2_professionnel/EV/2_gestion/290_facturation_electronique/guide_pratique_
 facturation_electronique.pdf\nLast verified 2026-10-03. Information only\,
  not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2027-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:FR: VAT recodification: the e-invoicing and e-reporting articles of
  the General Tax Code (CGI) are repealed and taken over by the Code on Tax
 es on Goods and Services (CIBS)
DESCRIPTION:Other. Applies to: All businesses in scope (legal references ch
 ange\, e.g. rules for approved platforms and other intermediaries move to 
 Article L. 215-39 CIBS\, invoice formats to Article L. 216-36 CIBS and the
  invoice integrity rule of Article 289 V CGI to Article L102 B bis of the 
 Tax Procedures Code\; the CIBS articles were re-enacted by Ordinance No. 2
 026-671 of 27 July 2026).\nDetails and sources: https://documentmanagement
 .systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifrance.g
 ouv.fr/codes/article_lc/LEGIARTI000046195635\nLégifrance (DILA): https://
 www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046195617\nLégifrance 
 (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI0000440454
 16\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LE
 GIARTI000054525503/2027-01-01\nLégifrance (DILA): https://www.legifrance.
 gouv.fr/codes/article_lc/LEGIARTI000054525395/2027-01-01\nLégifrance (DIL
 A): https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054566884/2
 027-01-01\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/articl
 e_lc/LEGIARTI000048827413\nLast verified 2026-10-03. Information only\, no
 t legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2027-01-01-archiving@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:FR: Tax retention period for books\, records and supporting documen
 ts (including invoices) extended from six to ten years
DESCRIPTION:Archiving. Applies to: All businesses\, for documents whose ret
 ention period expires after 1 January 2027.\nDetails and sources: https://
 documentmanagement.systems/e-invoicing/france/\nLégifrance (DILA): https:
 //www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000054309787\nLégifrance
  (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041471
 233/2027-01-01\nLast verified 2026-10-03. Information only\, not legal or 
 tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2027-09-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20270901
DTEND;VALUE=DATE:20270902
SUMMARY:FR: Mandatory issuing of structured e-invoices through an approved 
 platform
DESCRIPTION:Issue. Applies to: SMEs and micro-businesses established in Fra
 nce that are not members of a VAT group.\nThe law allows a decree to defer
  this date to 1 December 2027 at the latest\; the tax authority still stat
 es 1 September 2027 (FAQ of 1 September 2026).\nDetails and sources: https
 ://documentmanagement.systems/e-invoicing/france/\nLégifrance (DILA) / Jo
 urnal officiel: https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000
 048727444\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/professionne
 l/je-decouvre-la-facturation-electronique\nDGFiP (impots.gouv.fr): https:/
 /www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/
 2_gestion/290_facturation_electronique/guide_pratique_facturation_electron
 ique.pdf\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/sites/default
 /files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electro
 nique/faq---fe_japprofondis-la-facturation-electronique.pdf\nLast verified
  2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2027-09-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20270901
DTEND;VALUE=DATE:20270902
SUMMARY:FR: E-reporting of transaction data (B2C and cross-border) and paym
 ent data through an approved platform
DESCRIPTION:Report. Applies to: SMEs and micro-businesses\, established in 
 France or not.\nThe law allows a decree to defer this date to 1 December 2
 027 at the latest.\nDetails and sources: https://documentmanagement.system
 s/e-invoicing/france/\nLégifrance (DILA) / Journal officiel: https://www.
 legifrance.gouv.fr/jorf/article_jo/JORFARTI000048727444\nDGFiP (impots.gou
 v.fr): https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation
 -electronique\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/sites/de
 fault/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_el
 ectronique/faq---fe_japprofondis-la-facturation-electronique.pdf\nLast ver
 ified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2027-09-01-report-2@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20270901
DTEND;VALUE=DATE:20270902
SUMMARY:FR: E-reporting of purchases for which a business not established i
 n France is liable for French VAT
DESCRIPTION:Report. Applies to: Businesses not established in France\, rega
 rdless of size.\nDetails and sources: https://documentmanagement.systems/e
 -invoicing/france/\nLégifrance (DILA) / Journal officiel: https://www.leg
 ifrance.gouv.fr/jorf/article_jo/JORFARTI000053508878\nDGFiP (impots.gouv.f
 r): https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_profes
 sionnel/EV/2_gestion/290_facturation_electronique/faq---fe_japprofondis-la
 -facturation-electronique.pdf\nLast verified 2026-10-03. Information only\
 , not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:france-2027-09-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:8
DTSTART;VALUE=DATE:20270901
DTEND;VALUE=DATE:20270902
SUMMARY:FR: Additional mandatory structured invoice data (e.g. item descrip
 tion\, quantity\, unit price\, discounts\, delivery address\, eco-contribu
 tion)
DESCRIPTION:Other. Applies to: All e-invoices issued under the B2B obligati
 on.\nDetails and sources: https://documentmanagement.systems/e-invoicing/f
 rance/\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/section_l
 c/LEGITEXT000006069576/LEGISCTA000046386156/\nLast verified 2026-10-03. In
 formation only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/france/
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR