A major reform is transforming how invoicing is managed in France. Here’s everything you need to know—and what you must do—to keep your company compliant.
Starting from September 1st 2026, all VAT registered businesses must be able to receive electronic invoices. Small and medium-sized enterprises (SMEs) will also be required to issue them starting September 1, 2027 so it’s best to prepare now.
This applies to people selling either goods or products, or for businesses who offer services, or for those who use a mixture of both (for companies who bill for a new product and also the service for the installation of the product).
Four new mandatory fields must appear on invoices: the category of the transaction (sale, service, or both); whether the supplier has opted for VAT payment on debits; the full delivery address if different from the billing address; and the SIREN number of the buyer.
Even if you are a micro-entrepreneur (formerly known as an auto-entrepreneur), usually used by freelancers, contractors, sole traders or small businesses who earn under a certain amount per year, you will be included in the electronic billing system. For more information, click to take a look at our article on the different business structures in France.
Why This Reform?
France is expanding e-invoicing as part of a broader tax modernization initiative. The goals are multiple – to combat VAT fraud (estimated at €20–25 billion a year); to simplify accounting for businesses; and to allow the tax authorities to collect transaction data automatically through e-reporting.
In practice, sending a PDF invoice by email will no longer comply. Invoices must pass through a state approved platform (PA), using a standardized government format.
The Key Dates
The rollout is phased by company size:
September 1st 2026 — applies to ALL companies: From this date, all VAT-registered companies must be able to receive electronic invoices. This means SMEs and micro-businesses must register with an approved platform (PA) by this date, so they can receive invoices from their large-company suppliers.
September 1st 2026 — emission obligation for large companies and ETIs only: Large companies (GE) and mid-sized companies (ETI) must begin emitting electronic invoices and complying with e-reporting from this date.
September 1st 2027 — emission obligation for SMEs, TPEs, and micro-businesses: TPEs, PMEs, and micro-businesses have an additional year, with their obligation to emit electronic invoices pushed back to September 2027.
|
Company size |
Receive from |
Emit from |
|
Large (GE) & ETI |
Sept 1st 2026 |
Sept 1st 2026 |
|
PME, TPE, micro |
Sept 1st 2026 |
Sept 1st 2027 |
The Approved Platforms (Plateformes Agréées)
As an entrepreneur you will be required to use standardized formats. Invoices must use Factur X, UBL, or CII formats. Traditional PDFs won’t be accepted. You will need to use a mandatory approved platform. For example, all B2B invoices must go through a government certified approved platform. 101 platforms are already registered. You can find a list of the approved platforms here.
For e-reporting, transaction data (including B2C and international sales) must be sent to the tax authority (DGFiP) according to your VAT regime.
You will also be required to provide new mandatory details. There are four new required fields: client SIREN number, delivery address, nature of the transaction (goods/services), and operation type.
The Plateformes Agréées (PAs) are the only entities authorised by the DGFiP to transmit electronic invoices between companies and to the tax authorities. They must meet strict technical requirements, including ISO 27001 audits. There is no longer a free public platform for emission or reception — companies must choose a private PA or a dematerialisation operator (OD) linked to one.
The old terminology "plateforme de dématérialisation partenaire" (PDP) has been replaced by "plateforme agréée" (PA) — if you see "PDP" on a provider's website, the content is outdated.
Penalties for Non Compliance
- €500 fine from September 1 2026 if no approved platform is in place, increasing to €1 000 every three months.
- €15 fine per invoice not issued electronically.
- €250 fine per missed e reporting obligation.
Available Solutions to Get Compliant
The government strongly recommends not waiting until the last minute to comply with the new rules. SMEs need to anticipate the deadline to harmonise their reception flows (mandatory from 2026) and their emission flows (mandatory from 2027) at the same time.
Here’s the good news. There are plenty of options that now exist to help make sure your business stays on the right side of the tax authorities:
- Management software: Use e-invoicing compatible software (EBP, Sage, Cegid, Pennylane, etc.) already connected to a government approved platform—ideal if you manage accounting internally.
- Accountant support: Your accounting firm can handle the transition. The National Council of Chartered Accountants (CNOEC) offers resources for small firms.
- Direct Approved Platform: Choose one of the 101 registered platforms listed by the tax authority on impots.gouv.fr. Some offer free invoice reception.
- ERP integration: For SMEs with existing information systems, connecting directly to an approved platform may be enough so there won’t be any need to change tools.
Checklist: 7 Steps to Prepare Effectively
- Review your current invoicing tools to support structured formats (Factur-X is the most common).
- Identify your B2B invoice volume.
- Choose an Approved Platform suited to your business activity before September 1st 2026.
- Update your customer database with SIREN numbers.
- Check the central directory (Annuaire central) to verify your company's listing.
- Consult your accountant to assess your e-reporting obligations
- Train your team and run tests ahead of the deadline.
For more information, the DGFiP (French Tax Authority) offers free assistance on 0806 807 807 and complete resources on impots.gouv.fr.
