France E-Invoicing Requirements 2026: Deadlines and Rules

Last reviewed: 5 August 2026

France e-invoicing requirements begin to take effect on 1 September 2026. From that date, every business covered by the reform must be able to receive electronic invoices. Large enterprises and intermediate-sized enterprises must also issue electronic invoices and submit required e-reporting data from the same date. Small and medium-sized businesses and micro-enterprises receive an additional year to begin issuing electronic invoices, but they still need to be ready to receive them in 2026.

This guide explains the timetable, which businesses and transactions are affected, what counts as a compliant electronic invoice, how approved platforms work, and the practical steps a business can take before its deadline. It is intended as a clear starting point; important decisions should always be checked against the latest information from the French tax authorities.

France e-invoicing deadlines at a glance

The official timetable is based on business size, but the receiving obligation is not. A small business cannot wait until September 2027 to make all preparations because a large supplier may begin sending it electronic invoices in September 2026. France’s Ministry for the Economy confirms that all businesses must be able to receive electronic invoices from 1 September 2026, while the issuing and e-reporting duties are phased by size.

Check the official French e-invoicing timetable.

Which businesses are affected?

The reform generally concerns businesses, independent professionals and liberal professions established in France and subject to VAT. It applies regardless of legal form, turnover or tax regime when the relevant conditions are met.

A common misunderstanding concerns businesses using the VAT exemption scheme known as franchise en base de TVA. A micro-entrepreneur may not collect VAT from customers, but the business can still be considered subject to VAT for the purpose of the reform. The official government guidance states that these businesses are included in both the receiving and issuing obligations.

That means a covered micro-enterprise should normally prepare to:

• receive electronic invoices from 1 September 2026;
• issue electronic invoices for relevant domestic B2B transactions from 1 September 2027; and
• transmit required e-reporting data from its applicable 2027 date.

Some operations are outside the e-invoicing scope or are treated through e-reporting instead. Businesses with unusual VAT status, mixed activities, exempt transactions or cross-border operations should confirm their position with the French tax authority or a qualified adviser.

Which transactions require electronic invoices?

French e-invoicing primarily covers purchases and sales of goods or services between businesses that are both established in France and subject to VAT. This is commonly described as domestic B2B e-invoicing.

For a typical transaction, the supplier creates a compliant electronic invoice and sends it through its approved platform. The invoice is routed to the customer’s approved platform using the official directory. Relevant invoice data is also made available to the tax administration through the regulated system.

Not every commercial transaction follows this exact invoice route. Transactions with private consumers and many transactions involving businesses outside France generally fall under e-reporting rather than domestic B2B e-invoicing. Certain VAT-exempt operations may also be outside the e-invoicing requirement. The exact treatment depends on the parties, their place of establishment, the type of transaction and its VAT treatment.

What counts as an electronic invoice in France?

A compliant electronic invoice is more than a document created on a computer. It must use an accepted electronic format, contain the required information in structured fields and travel through a platform approved by the French administration.

A paper invoice scanned into a PDF, an ordinary PDF attached to an email, or a word-processing document sent directly to a customer will not by itself meet the new domestic B2B e-invoicing process. A readable PDF may still be included within a compliant hybrid format, but the required structured data and approved transmission route must also be present.

Official tax guidance identifies formats including:

• UBL — a structured XML invoice format;
• CII — another structured invoice-data standard; and
• Factur-X — a hybrid format combining a human-readable PDF with embedded structured invoice data.

The most appropriate format will usually depend on the invoicing software, the chosen approved platform, customer requirements and the complexity of the business’s invoice workflow. A small business may be able to create invoices directly inside its platform, while a larger business may integrate its accounting or enterprise system with that platform.

Read the French tax authority’s introduction to electronic invoicing.

What is a state-approved platform?

Every covered business must designate a state-approved platform, known in French as a plateforme agréée. Earlier material may call this type of provider a partner dematerialisation platform or use the abbreviation PDP.

The platform can perform functions such as:

• sending electronic invoices to customers;
• receiving supplier invoices;
• checking required invoice data;
• converting invoices into supported formats where the service permits it;
• routing invoices to the correct recipient;
• transmitting required data to the tax administration; and
• showing invoice-processing statuses.

A business can use the platform directly or continue using compatible invoicing or accounting software connected to it. Existing software is not automatically a state-approved platform, so the software provider should explain which approved platform it connects to and which tasks each part of the system performs.

On 16 January 2026, the French government announced an initial list of 101 approved platforms. The official list is updated, so businesses should check the current tax-authority directory instead of relying on an old article or a platform’s advertising claim.

See the government announcement about the first approved platforms.

Questions to ask before choosing a platform

• Is the provider currently shown on the official approved-platform list?
• Can it connect to the accounting, sales and payment systems you already use?
• Which invoice formats can it create, receive and convert?
• Does it support both e-invoicing and the e-reporting obligations relevant to you?
• How are errors, rejected invoices and invoice statuses handled?
• What are the setup, subscription, transaction, storage and support costs?
• Can your accountant access the records they need?
• How can you export your invoices and data if you later change provider?

Do not select a provider only because it promises a low monthly price. Test a realistic invoice process, confirm the contract terms, and identify who will help if invoices fail to reach customers.

How the official e-invoicing directory works

France’s central e-invoicing directory identifies businesses and public entities and records the information needed to route invoices to the correct destination. Approved platforms use it to determine where an invoice should be delivered.

Accurate business identifiers are therefore important. Before implementation, check the legal names, SIREN or SIRET details, VAT numbers, establishment information and billing contacts stored in your own systems. Ask suppliers and customers to correct inconsistent data before large volumes of electronic invoices begin moving through the network.

Learn about France’s official e-invoicing directory.

What is e-reporting?

E-reporting is the electronic transmission of specified transaction and payment data to the French tax administration. It complements e-invoicing by covering relevant transactions for which a domestic B2B electronic invoice is not routed through the system.

Depending on the transaction, e-reporting can include data connected with:

• sales to private consumers, or B2C transactions;
• transactions with businesses established outside France;
• payment information for certain services; and
• other transactions included by the applicable tax rules.

E-reporting does not necessarily mean sending a copy of every customer document. The required data, timing and aggregation can differ according to the transaction and the business’s tax arrangements. Your approved platform and accounting adviser should help map each sales channel to the correct reporting process.

The phased timetable follows the issuing timetable: large enterprises and ETIs begin required e-reporting from 1 September 2026, while SMEs and micro-enterprises begin from 1 September 2027.

Consult the tax authority’s detailed reform resources.

New information required on invoices

From 1 September 2026, four additional mentions must be added to invoices when applicable:

1. the customer’s SIREN number;
2. the full delivery address for goods when it differs from the customer’s billing address;
3. the category of the transaction—sale of goods, provision of services, or both; and
4. a statement concerning the option to account for VAT on debits, where applicable.

These are additions to the existing invoice requirements, not replacements for them. Businesses should review invoice templates, customer records and software mappings early enough to collect the necessary data.

Review the government’s complete invoice-information guidance.

How to prepare for France e-invoicing

1. Confirm the entities in scope. List every French legal entity, establishment and VAT registration in your organisation. Determine the size category and deadline for each one.
2. Map transaction types. Separate domestic B2B sales, B2C sales, cross-border transactions, exempt activities and public-sector invoices. Identify which process applies to each flow.
3. Review current software. Ask the provider how its product will create structured invoices, connect to an approved platform, manage statuses and support e-reporting.
4. Choose an approved platform. Compare providers using real requirements rather than marketing language. Confirm that the chosen provider appears on the current official list.
5. Clean master data. Verify SIREN and SIRET numbers, VAT identifiers, addresses, contact details and customer classifications.
6. Update invoice fields. Add the four new mentions and ensure existing mandatory fields remain complete.
7. Design exception procedures. Decide who handles duplicate invoices, missing identifiers, rejected files, credit notes, cancellations and platform outages.
8. Test from end to end. Create test invoices, confirm routing and receipt, verify accounting entries and check that required data reaches the correct destination.
9. Train the people involved. Sales, finance, purchasing, customer service and external accountants may all need to understand the new workflow.
10. Keep evidence. Document your platform choice, tests, internal controls and procedures, then review them when official guidance or software changes.

Common mistakes to avoid

• Waiting until 2027 because the business is small. All covered businesses must be ready to receive electronic invoices in September 2026.
• Assuming an emailed PDF is compliant. A normal PDF sent directly by email does not satisfy the new regulated domestic B2B process.
• Ignoring VAT-exempt micro-entrepreneurs. The franchise en base regime does not automatically remove a business from the reform.
• Using an unverified provider. Confirm approved status on the current government list.
• Treating every transaction the same. Domestic B2B, B2C, cross-border and public-sector transactions can follow different routes.
• Leaving customer data cleanup too late. Incorrect identifiers can cause routing failures and rejected invoices.
• Forgetting e-reporting. Transactions outside domestic B2B e-invoicing may still create a reporting obligation.

What about invoices to the French public sector?

Business-to-government electronic invoicing already uses Chorus Pro. The French tax authority has confirmed that Chorus Pro remains the reference platform for public-sector electronic invoicing. Businesses that sell to public bodies should not assume that the domestic B2B workflow replaces every existing Chorus Pro procedure.

Read the official Chorus Pro clarification.

Frequently asked questions

Does every French business need to receive electronic invoices in 2026?

Every business covered by the reform must be able to receive electronic invoices from 1 September 2026, regardless of its size. The later 2027 date for small businesses applies to issuing invoices and e-reporting, not to receiving invoices.

Can a French business continue emailing PDF invoices?

An ordinary PDF sent by email will not, by itself, comply with the new domestic B2B e-invoicing requirement. The invoice must contain structured data in an accepted format and be transmitted through an approved platform. A hybrid Factur-X invoice can include a readable PDF as well as structured data.

Are micro-entrepreneurs included?

Yes, when they fall within the reform’s scope. Official guidance says businesses using the VAT exemption scheme remain subject to the receiving and issuing obligations. They normally receive from September 2026 and issue from September 2027.

Does a business have to replace its accounting software?

Not necessarily. Existing software may remain usable if it connects correctly to an approved platform and supports the required invoice data and processes. Ask the software provider for a clear implementation plan and test the connection before the deadline.

Who chooses the approved platform?

Each business designates the approved platform it will use. A supplier and customer do not have to select the same provider because approved platforms and the central directory are designed to route invoices between them.

Do international invoices use the same process?

Transactions involving a party established outside France generally do not use the same domestic B2B e-invoice route. However, relevant transaction or payment data may need to be transmitted through e-reporting. The treatment should be checked for the exact transaction.

Are there penalties for non-compliance?

French tax and invoicing rules can impose consequences for failures involving invoices or required reporting. Because enforcement rules and administrative guidance may change, businesses should check current official material and obtain professional advice instead of relying on an old penalty figure.

Official sources and further reading

• French Ministry for the Economy: electronic invoicing for businesses
• French tax authority: discover electronic invoicing
• French tax authority: detailed reform resources
• French Ministry for the Economy: mandatory invoice information

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Visit the Invoice Mandates homepage to explore global electronic-invoicing rules and deadlines. You can also compare the French rollout with our Belgium e-invoicing requirements guide.