Electronic Invoicing in France: What Every Business Needs to Know

Last updated: 27 April 2026 Views: 117

Man's hands tap on mobile phone next to laptop with electronic invoices

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).

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.

Timeline at a Glance

September 1 2026: All businesses must be able to receive electronic invoices. Large companies and mid sized firms (ETIs) must also issue them and transmit data through e-reporting.
September 1 2027: Small businesses and micro enterprises will in turn have to issue invoices electronically and comply with e-reporting.

What This Means for You

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.

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

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.