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e-Invoicing in France​

Electronic invoicing in France is built around a decentralized CTC model where domestic B2B invoices must be exchanged through accredited platforms, called Plateformes Agréées (PA). The public platform, PPF, is used as the central directory and data concentrator for the tax administration, while the actual B2B invoice exchange is performed between PAs.

The French reform also includes e-reporting obligations. Transactions that are not covered by domestic B2B e-invoicing, such as cross-border B2B transactions, B2C transactions and certain payment data, must be reported to the tax administration through a PA.

Below is a high-level overview of how it works with ExFlow E-Invoicing and Pagero integration.

Actors involved​

  1. Issuer (Supplier): The legal entity with primary address in France that creates and posts the invoice in Dynamics 365 Finance.

  2. Recipient (Buyer): The customer receiving the invoice. For domestic B2B, the buyer must be reachable through an electronic invoicing address registered in the French Directory.

  3. PA (Plateforme Agréée): The accredited platform used to validate, route and exchange e-invoices and lifecycle statuses. In Truvio e-invoicing setup, Pagero acts as PA.

  4. PPF (Portail Public de Facturation): The public platform responsible for the central Directory and for receiving invoice subsets, e-reporting data and mandatory lifecycle status data for DGFiP.

  5. Chorus Pro: The public sector platform used for B2G invoice reception. B2G flows may still require Chorus Pro routing depending on the recipient and scenario.

  6. Compatible Solutions / OD: Business applications or service providers connected to the PA. ExFlow Document Integration acts as the operational layer inside D365 Finance for sending, receiving, monitoring and troubleshooting documents.

Core process flow in ExFlow E-Invoicing with Pagero integration​

  1. Invoice creation: The supplier creates and posts the invoice or credit note in D365 Finance. Supported D365 processes include Sales order invoices, Free text invoices and Project invoices and their corresponding Credit notes. Some of the AFNOR use cases may not be supported by standard D365 Finance functionality or require add-on and customizations.

  2. XML generation: ExFlow e-Invoicing Document Integration module uses D365 Finance Electronic Reporting to generate the outbound XML payload, using the UBL Extended-CTC-FR as provided by Microsoft (for example: UBL Sales e-invoice (FR)).

  3. Transmission to Pagero: ExFlow Document Integration creates the outgoing document record and sends the payload to Pagero.

  4. PA validation and routing: Pagero validates the invoice content, performs required enrichments and conversions, checks the recipient routing data in the French Directory and routes the Tax Invoice to the recipient PA or to the applicable public sector platform.

  5. Reporting to PPF: For domestic B2B e-invoicing, Pagero submits the mandatory invoice subset to PPF. For e-reporting scenarios, Pagero submits the required transaction or payment report to PPF according to the regulatory reporting rules and deadlines.

  6. Lifecycle statuses: Pagero exchanges lifecycle statuses with the recipient side and with PPF where required. ExFlow Document Integration retrieves and exposes acknowledgements, validation errors and mandatory lifecycle statuses to the user.

  7. Reception of vendor invoices: For AP flows, Pagero receives the supplier invoice through the French PA network, converts or enriches it as agreed, and sends it to ExFlow Document Integration, using the UBL Extended-CTC-FR. The incoming document is then transferred to ExFlow AP according to the vendor setup and import method.

  8. Storage and archiving: Invoices, reports, lifecycle statuses and technical responses must be traceable and archived according to French requirements. Pagero can provide archiving services where agreed with the customer.

  • Validate the D365 Finance application version and build used by the customer. Microsoft France e-invoicing and e-reporting capabilities are delivered through recent D365 Finance releases and the required setup depends on the version and feature availability.

  • Do not mix the Microsoft standard France connector setup with the ExFlow/Pagero setup unless this has been explicitly agreed in this documentation. Microsoft standard documentation may describe Microsoft-provided French e-invoicing features and a standard PA connector, while this page describes the ExFlow Document Integration process with Pagero.

  • The invoice XML generation is done using Microsoft D365 Finance Electronic Reporting technology. Therefore, Electronic Reporting must be enabled and the required ER configurations must be imported from Dataverse and tested before sending invoices to Pagero.

  • Follow the steps described in Microsoft D365 Finance documentation to assure the invoice xml is generated according to FR mandate. Test that your specific business invoice processes are supported by Microsoft ER Configuration.

Clarify internal tax and routing data​

Ensure you know for the French legal entity:

  • French VAT number.

  • SIREN number.

  • SIRET number for each establishment used in invoicing or reporting.

  • Electronic invoicing address used to receive invoices.

  • Electronic address used to receive lifecycle statuses for issued invoices, if different.

  • PA assignment and validity period in the French Directory.

  • VAT regime and whether VAT is payable on debits or on payment receipt, since this impacts payment reporting and the Payment received status.

For customers and vendors:

  • Country/region and VAT registration status.

  • SIREN, SIRET and routing code where applicable.

  • Electronic invoicing address registered in the French Directory for domestic B2B customers and vendors.

  • VAT number or foreign registration identifier for cross-border counterparties.

  • Classification of the transaction as domestic B2B e-invoicing, B2G, cross-border B2B, B2C or payment reporting.

Lifecycle statuses​

France requires lifecycle status handling for invoice transmission and business processing.

The minimum mandatory scope includes:

  • Submitted / Filed: the invoice has been received and validated by the PA.

  • Rejected: the invoice has failed technical, format, validation or routing checks.

  • Refused: the buyer refuses the invoice for business reasons.

  • Payment received: the supplier confirms that payment has been received where the status or payment reporting is required.

Additional statuses may be used depending on the customer scope, such as Made available, Received, Approved, Partially approved, Disputed, Suspended, Completed and Payment transmitted.

ExFlow Document Integration exposes acknowledgements, errors and lifecycle history so the user can monitor the document and take corrective action where required.

e-reporting scenarios​

Note: this will be automated in a future ExFlow release planned Q3 2026. France e-reporting is required for transactions outside the domestic B2B e-invoicing flow.

Typical e-reporting scenarios include:

  • Cross-border B2B sales.

  • Cross-border B2B purchases.

  • B2C sales.

  • Payments received for invoices or transactions where VAT is due upon receipt of payment.

  • Transactions not giving rise to a domestic B2B e-invoice, such as certain receipts or point-of-sale transactions.

II ExFlow Document Integration with Pagero, the report is generated from purely D365 Finance functionality data and will be sent to Pagero through the agreed reporting service. Pagero validates, aggregates where applicable and submits the report to PPF according to the reporting rules and deadlines.

Limitations and implementation notes​

  • The French mandate is still subject to regulatory and technical clarifications. Customer projects should validate the current PA, PPF and DGFiP requirements before production deployment.

  • France is not a pure central clearance model like Italy or Poland. Domestic B2B e-invoices are exchanged through PAs, while PPF acts as Directory and Data Concentrator.

  • Cross-border invoice distribution is not the same as domestic B2B e-invoicing. The legal obligation is e-reporting, although the invoice itself may still be exchanged electronically by agreement with the counterparty.

  • Some complex use cases may require additional data, lifecycle handling or the EXTENDED-CTC-FR profile. Examples include self-billing, factoring, third-party payers, subcontracting, advance payments, corrected invoices and multi-vendor invoices.

  • Each implementation must confirm which use cases are in scope and whether the standard Truvio ER configurations cover them or require customer-specific ER extensions.