France FAQ

Frequently asked questions about invoicing compliance in France

General

How are credit notes and corrections handled?

E-invoices cannot be deleted or retracted. Instead a credit note or corrected invoice can be sent referencing the original invoice.

How can I view an XML attached to a PDF?

In Factur-X PDFs, the XML file is embedded within the PDF itself. To extract and view it, you can use the Attachments section in Adobe Acrobat Reader.

Alternatively, you can use specialized tools like the SysTools PDF Extractor to extract the XML file.

E-reporting

Do I have to e-report imports?

If the supply is taxable under French reverse charge (i.e. VAT is paid on import), the transaction must be e-reported.

When should I e-report payment data?

Report payment data only when VAT is due on receipt of payment, such as for services under “cash VAT” (TVA sur les encaissements).

Does this apply to foreign businesses without a Fixed Establishment (FE) in France?

E-invoicing does not apply. If the business is liable to French VAT, e-reporting applies to the relevant flows. E-reporting for reverse-charge VAT and intra EU-acquisitions are deferred till 1 September 2027.

How are credit notes and corrections handled?

E-invoices cannot be deleted or retracted. Instead a credit note or corrected invoice can be sent referencing the original invoice.

How can I view an XML attached to a PDF?

In Factur-X PDFs, the XML file is embedded within the PDF itself. To extract and view it, you can use the Attachments section in Adobe Acrobat Reader.

Alternatively, you can use specialized tools like the SysTools PDF Extractor to extract the XML file.

ChorusPro

What invoice formats does Chorus Pro support?

Chorus Pro primarily supports CII format based on EN16931. Invopop currently focuses on CII with plans to add additional formats in the future.

Do I need a SIRET number to use Chorus Pro?

French businesses need a SIRET number. Foreign businesses can use their local tax identifier, but should verify acceptance with the receiving French institution.

Can I modify invoices after sending to Chorus Pro?

Yes, you can modify and resubmit invoices until the receiving institution accepts them. Once accepted, invoices become locked and cannot be modified.

How do I find my invoice in Chorus Pro?

Use your GOBL invoice series and code combined as the invoice identifier in the Chorus Pro portal to locate your submitted invoices.

What happens if my supplier registration fails?

Ensure the supplier has a valid Chorus Pro account and provided correct credentials. Contact support if registration workflow issues persist.

Are there file size limits for Chorus Pro invoices?

Chorus Pro has specific file size and format requirements. Invopop handles these automatically when generating CII XML files from your GOBL invoices.

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