🇫🇷 France

Authority: DGFiP (Direction Générale des Finances Publiques) · Channel: PDP (Plateforme de Dématérialisation Partenaire) for B2B, Chorus Pro for B2G.

France is the only one of the five countries where this app's own data records the transmission channel as legally mandated, and the only country where BOTH its channels — PDP (B2B) and Chorus Pro (B2G) — have been proven against a real platform (see below for what "proven" covers for each).

Sending an invoice

• From 2026-09-01, a domestic B2B invoice must go through an accredited PDP — this app's channel-policy catalog marks the pdp channel requirement: "mandated", sourced to "Seule une plateforme agréée est habilitée à assurer toutes les fonctionnalités prévues" (impots.gouv.fr, checked 2026-08-27). Sending such an invoice by e-mail instead is not a lesser channel, it is a sanctioned one under CGI art. 1737 III/IV bis. That date has already passed as of this page's writing, so the mandate is in force.
• Proven live: a real deposit against the superpdp sandbox reached the platform's own conformity states in sequence — fr:200 (déposée, validated) → fr:201 (émise) → fr:202 (reçue par la plateforme) — deposit 375037, 2026-08-29, reproduced across two independent runs. Along with Chorus Pro below (B2G, 2026-09-14), this makes France the one country among the five whose channels this app has actually watched clear against a real service, not just a mock — both still in sandbox/qualification, neither in production.
• The artifact sent is Factur-X — a PDF/A-3 file with an embedded EN 16931 CII XML — gated by the vendored EN 16931 Schematron before anything is deposited.

Selling to a government client (B2G)

The routing rule (b2g-routing) sends a French government client's invoice through Chorus Pro, in Factur-X, and requires the client's SIRET on file — sourced to Code de la commande publique art. L. 2192-1/L. 2192-2/L. 2192-5. The transport itself is built and registered in this app (transports/chorus-pro-transport.ts).

• Proven live in qualification, 2026-09-14: a real Factur-X deposit, built the same way a live send builds one, reached the terminal authority state IN_INTEGRE (CPP0011117000000000425903, listeErreurDP: []) after two earlier deposits were rejected and their causes fixed — a wrong BT-23 "cadre de facturation" value, a recipient SIRET wrongly truncated to its SIREN, and a hardcoded payment-means code (commits 67a94d58, 7de5a90c, ecce4d35). Both credential layers (a PISTE OAuth application and a Chorus Pro "compte technique") were obtained with no real company — Chorus Pro's own qualification space issues a fictitious structure and SIRET.
• Not proven: production — no production PISTE application or Chorus Pro production raccordement exists, so nothing above ran outside CHORUSPRO_ENVIRONMENT=SANDBOX. Also not proven: anything in an invoice's life AFTER IN_INTEGRE — a real public buyer's own downstream handling (MISE_A_DISPOSITION, MANDATEE, MISE_EN_PAIEMENT…) has never been exercised, since qualification has no real public buyer to do it with.

An optional buyerReference ("code service") is also read from the invoice if the client's own Chorus Pro account requires one.

Tax

VAT, with a franchise-based small-business exemption. Every rate below is sourced to the Code général des impôts (CGI), read directly, 2026-09-01:

A business under the franchise threshold charges no VAT at all (art. 293 B, I) and its VAT number is correspondingly not required on its invoices (CGI ann. II art. 242 nonies A, I, 2° and II — the same dispensation also applies to any invoice ≤ 150 € excl. tax).

Identifiers

• SIREN or SIRET, required on both parties — Code de commerce art. R.123-237 legally requires the 9-digit SIREN; this app also accepts the 14-digit SIRET (which contains the SIREN in its first 9 digits) and derives the SIREN from it automatically before building an invoice's XML.
• French VAT number, not required at country level — whether it must appear depends on the issuing company's own VAT regime (see Tax above), which this catalog does not track per company.

Correcting or cancelling an invoice

10 of the 11 correction routes this app tracks are sourced to French law (only COUNTERPARTY_OBJECTION is unverified). In practice: credit notes, debit notes, corrective invoices and cancel-and-replace are all legally allowed; an internal credit note and an annotated duplicate are required in the situations French law reserves them for; an authority-side annulment, a ledger-only annotation, and skipping the document entirely are all forbidden.

Cancelling an already-sent invoice and reissuing it is implementable in this app for France, with no restriction — the correction-routes data for CANCEL_AND_REPLACE names no authority step or transmission precondition.

Sources

backend/src/modules/documents/country-policy/data/fr.json, country-identifiers/data/fr.json, correction-routes/data/fr.json, b2g-routing/data/fr.json, transports/channel-policy/data/fr.json, tax/tax-systems/data/fr.json, vat-rates/data/fr.json, mentions/data/fr.json (the three C. com. art. L441-9 mentions carried on every invoice), content-requirements/data/fr.json (BT-23), and archive/retention/data/fr.json — two simultaneous obligations, six years fiscal from the document's own date (LPF art. L102 B) and ten years commercial from the close of the financial year (C. com. art. L123-22), the binding date being the later of the two — plus transports/pdp/pdp.live.spec.ts, transports/chorus-pro/choruspro.live.spec.ts and transports/chorus-pro-transport.ts for the live-proof and implementation claims above.