France 🇫🇷

Chorus Pro integration and upcoming B2B mandate for France.

Overview

Aspect	Details
B2G Mandate	Required since 2020 (via Chorus Pro)
B2B Mandate	2026-2027 (phased)
CIUS	Factur-X (EN16931 hybrid PDF/XML)
Primary Scheme	0009 (SIRET)
Government Portal	Chorus Pro

Major B2B Mandate Coming

France is implementing mandatory B2B e-invoicing:

• September 2026: Large enterprises
• September 2027: SMEs and micro-enterprises

All B2B invoices must go through certified platforms (PDP).

Identifier Schemes

SIRET (0009) — Standard

The 14-digit establishment identifier:

# Format: 14 digits (SIREN + NIC)
participant = {
    "scheme": "0009",
    "identifier": "12345678901234",
    "name": "Exemple SARL",
    "country": "FR"
}

Structure:

• First 9 digits: SIREN (company ID)
• Last 5 digits: NIC (establishment code)

Validation:

def validate_siret(siret: str) -> bool:
    """Validate French SIRET using Luhn algorithm."""
    if len(siret) != 14 or not siret.isdigit():
        return False
    
    total = 0
    for i, digit in enumerate(siret):
        d = int(digit)
        if i % 2 == 0:
            d *= 2
            if d > 9:
                d -= 9
        total += d
    return total % 10 == 0

SIREN (0002)

The 9-digit company identifier (less common):

participant = {
    "scheme": "0002",
    "identifier": "123456789",
    "name": "Exemple SA",
    "country": "FR"
}

VAT Number (9957)

For cross-border B2B:

# Format: FR + 2 digits + 9 digits (SIREN)
participant = {
    "scheme": "9957",
    "identifier": "FR12123456789",
    "name": "Exemple SAS",
    "country": "FR"
}

Chorus Pro (B2G)

Overview

All B2G invoices must go through Chorus Pro:

Supplier → GoRoute (Peppol) → AIFE/Chorus Pro → Government Entity

Chorus Pro Integration

GoRoute connects to Chorus Pro via Peppol for seamless delivery:

# Send to French government
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/documents",
    headers={
        "X-API-Key": "your_api_key",
        "Content-Type": "application/json"
    },
    json={
        "sender_scheme": "0009",
        "sender_id": "12345678901234",
        "receiver_scheme": "0009",
        "receiver_id": "13002526500013",  # Example ministry
        "document": invoice_xml
    }
)

The request body is flat - there are no nested sender or receiver objects - and document is the UBL XML as a plain string, not base64. sender_scheme and sender_id are optional and default to your organization. A successful send returns 202 Accepted.

Required Fields for Chorus Pro

<Invoice>
    <!-- Service code (Code Service) - often required -->
    <cbc:BuyerReference>CODE_SERVICE_12345</cbc:BuyerReference>
    
    <!-- Engagement juridique (Commitment number) -->
    <cac:OrderReference>
        <cbc:ID>EJ-2024-00123</cbc:ID>
    </cac:OrderReference>
    
    <!-- SIRET of sender -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">12345678901234</cbc:EndpointID>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- SIRET of government receiver -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">13002526500013</cbc:EndpointID>
        </cac:Party>
    </cac:AccountingCustomerParty>
</Invoice>

Service Codes

Many French public entities require a "Code Service":

<cbc:BuyerReference>SERVICE_COMPTABILITE</cbc:BuyerReference>

Look up valid codes in the Annuaire Chorus Pro.

Factur-X Format

Factur-X is France's hybrid e-invoice format (PDF + embedded XML):

Profiles

Profile	Use Case
Minimum	Basic PDF, minimal data
Basic WL	Simple invoices
Basic	Standard B2B
EN16931	Full EN16931 compliance
Extended	Maximum data

Factur-X and the GoRoute API

Earlier revisions of this page carried a code sample that posted a base64 Factur-X PDF to a send path directly under /api/v1, using format and profile request fields. That path has never existed and neither field appears in the send request schema, so the sample has been removed rather than corrected onto the real endpoint.

What the API accepts today is a UBL document as a string in the document field of POST /api/v1/documents, described above. Whether a Factur-X PDF can be submitted through GoRoute, and by what route, is not something the API surface answers, and it is not documented here until it can be traced to the product.

VAT Requirements

French VAT Format

# French VAT: FR + 2 key digits + 9-digit SIREN
def validate_french_vat(vat: str) -> bool:
    if not vat.startswith("FR"):
        return False
    if len(vat) != 13:
        return False
    key = vat[2:4]
    siren = vat[4:]
    if not siren.isdigit():
        return False
    return True

VAT Rates

Code	Rate	Description
S	20%	Standard rate
AA	10%	Intermediate reduced
H	5.5%	Reduced (essential goods)
I	2.1%	Super-reduced
Z	0%	Zero rate
E	0%	Exempt

Example Invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
    
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>FR-FACT-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DueDate>2024-02-15</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    
    <!-- Code Service for Chorus Pro -->
    <cbc:BuyerReference>CODE_SERVICE_COMPTABILITE</cbc:BuyerReference>
    
    <!-- French Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">12345678901234</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Exemple SARL</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>123 Rue de la République</cbc:StreetName>
                <cbc:CityName>Paris</cbc:CityName>
                <cbc:PostalZone>75001</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>FR</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>FR12123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Exemple SARL</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0009">12345678901234</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- French Government Buyer -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0009">13002526500013</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Ministère de l'Économie</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>139 Rue de Bercy</cbc:StreetName>
                <cbc:CityName>Paris</cbc:CityName>
                <cbc:PostalZone>75012</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>FR</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Ministère de l'Économie</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
        <cac:PayeeFinancialAccount>
            <cbc:ID>FR7630004000031234567890143</cbc:ID>
            <cbc:Name>Exemple SARL</cbc:Name>
        </cac:PayeeFinancialAccount>
    </cac:PaymentMeans>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">20.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">20.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>20</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="EUR">120.00</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="EUR">120.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>Services de conseil</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>20</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="EUR">10.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>

B2B Mandate Preparation

Certified Platforms (PDP)

Starting 2026, B2B invoices must go through:

• Portail Public de Facturation (PPF) - Government platform
• Plateformes de Dématérialisation Partenaires (PDP) - Certified providers

GoRoute is positioned to integrate with these platforms.

Reporting Requirements

New e-reporting obligations:

• E-invoicing: B2B domestic invoices
• E-reporting: International B2B + B2C summary

Timeline

Date	Requirement
Sept 2026	Large enterprises must send/receive
Sept 2027	All businesses must send/receive

Resources

• Chorus Pro
• Factur-X
• Annuaire SIRET

Next Steps

• Italy Guide
• Registration
• Validation

Further reading

• The 2026 French mandate
• France overview
• 2026 e-invoicing mandate tracker — every country, one page
• How to choose a Peppol Access Point
• One API for multi-country e-invoicing

Ready to build? The free developer sandbox gives you test credentials and a registered participant, provisioned within 24 hours on business days. Recorded ERP integration walkthroughs are on the tutorials page.