French e-Invoicing is part of France’s nationwide digital transformation initiative aimed at modernising business-to-business (B2B) invoicing and tax reporting. The reform introduces the electronic exchange of invoice data and reporting of certain transactions to improve transparency, simplify tax compliance, and streamline business processes.
Under the French e-Invoicing framework, companies subject to VAT in France are required to issue, transmit, receive, and process invoices electronically using approved channels and formats. Depending on the nature of the transaction, businesses may also be required to submit e-reporting information to the French tax authorities.
In Exact Globe+, e-Invoicing (B2B) and e-Reporting (B2B foreign or cross-border and B2C) can be generated to the DGFiP (Direction Générale des Finances Publiques) for submissions.
E-Invoicing applies to the following:
E-Reporting applies to the following:
The topics are as follows:
The following settings are required:
The SIREN/SIRET field under the Digital certificate section must be defined at System > General > Settings > Company data settings.
Note: Select E-invoicing type identifier “0002” together with a valid company SIREN number (9 digits) at the SIREN/SIRET number field. The SIREN/SIRET number must be defined. Alternatively, the SIRET number must be defined in the France e-Invoicing form to create the ESS account. For more information on the forms, see e-Invoicing France - template forms for PA (Plateformes Agréées).
Select the 0002:SIREN or 0009:SIRET e-Invoicing type identifier at E-Invoicing type identifier in the VAT section under the Financial tab in the debtor (Finance > Accounts receivable > Maintain) and creditor (Finance > Accounts payable > Maintain) maintenance screens.
Note: If Electronically is selected at Send method, the e-Invoice will be sent to the PA (Approved Platforms) during the final processing of the e-Invoice. If Printer or Email is selected at Send method, the e-Invoice will not be sent to PA for submission.
During the invoice process, IGW will validate the participant number of the company with the buyer’s participant number before the invoice is sent. If the participant number does not match, an error message will be displayed. Example of participant number is 0002:36682761 (0002 + last 9 digit of VAT).
You have to return to the debtor maintenance and correct the E-invoicing type identifier to 0002 to match the actual registered identifier before proceeding to process the invoice.
The options at Trans. Category in the invoice conditions screen at Invoice > Entries > Invoices and Invoice > Reports > Invoice history will be based on the invoice debtor country code and private person value of the debtor. The options below will be displayed if the invoice debtor is “FR”.
The options below will be displayed if the invoice debtor is not “FR (B2B foreign)” or the private person of the debtor is selected (B2C).
Goods or Services should be selected at Classification ESL in the Item maintenance. The Trans. Category field will display S1 for B2B domestic by default, if the top 1 item in the invoice entry’s Classification ESL is Services, and TPS1 will be displayed for B2B foreign or B2C.
If the Classification ESL is not defined for the top 1 item in the Item maintenance in the Invoice entry, Goods (for example, B1 for B2B domestic and TLB1 for B2B foreign or B2C) will be displayed.
The defaulting logic in the Trans. Category will always follow the top 1 item line in the invoice to determine if it is B1/S1 or TLB1/TPS1.
The Nature field will be available in the VAT codes screen. This field displays the VAT category, and the options will be taken from the TaxNature.xml file in the XML folder.
The options in the Nature field are displayed based on the following conditions:
The e-Invoice generated is compliant with Factur-X (PDF/A-3). The embedded factur-x.xml file will contain a structured XML representation of the invoice data, whereby the XML file will be automatically embedded into the PDF during the final invoice processing as a CII format e-Invoice. PDF will be generated without embedded XML for trial prints.
The embedded XML will follow the FRCIIExport.xsl stylesheet. The PDF file name will be <InvoiceNumber>_<InvoiceDate>(yyyyMMdd).pdf.
VAT CategoryCode will be as follows if the Nature field in the VAT code is not defined:
ExemptionReason will be defaulted based on the codes below followed by the CategoryCode:
Additional <InvoiceReferencedDocument> block will be displayed when the credit note XML is generated. This will reference back to the original sales invoice number.
If the Include additional attachment in XML checkbox is selected in the Print invoice screen, multiple attachments will be included in the XML.
The following formats for the attachments are supported:
You can select PDF or XML file at Finance > Entries > Purchase and import the Faktur-X PDF, CII, and UBL XML files into Exact Globe+.
When importing the e-Invoice, the system will check whether the <ram:SpecifiedLegalOrganization>/<ram:ID> value is in the XML file or the XML that was embedded in the PDF file. This value will be used to find the creditor based on the following priority: