The title 'expert-comptable' (chartered accountant) is a regulated profession in France, governed by Ordinance no. 45-2138 (1945) and Decree no. 2012-432 (2012 code of ethics) — roughly a French CPA equivalent but with broader mandatory scope, including preparing the liasse fiscale (the Cerfa form package constituting the corporate income tax return) alongside annual accounts. From September 2026 (reception) and progressively through 2027 (emission), France mandates electronic invoicing for all B2B transactions via certified platforms (PDP — Plateformes de Dématérialisation Partenaires). Practicing requires the DEC (Diplôme d'Expertise Comptable), earned via three university diplomas (DCG, DSCG, DEC), a 3-year professional internship, and three exams (ethics/professional regulation, audit/revision, dissertation defence).
Expert-comptable is a regulated profession requiring the DEC diploma (DCG + DSCG + DEC + 3-year internship + 3 exams).
Expert-comptable prepares both annual accounts and the liasse fiscale (corporate tax return Cerfa forms) as an integrated package.
Mandatory B2B e-invoicing rollout: reception from September 2026, emission progressively through 2027, via certified PDP platforms.
Governed by Ordinance no. 45-2138 (1945) and the 2012 professional code of ethics (Decree no. 2012-432).
Timelines
Mandatory B2B e-invoicing (reception): from September 2026
Mandatory B2B e-invoicing (emission): progressively through 2027
Required Documents
Liasse fiscale (annual tax return package)
Common Mistakes
Not preparing for the September 2026 mandatory B2B e-invoicing reception requirement via certified PDP platforms — this rollout is imminent and progressive through 2027.