France E-Invoicing Requirements 2026: Deadlines and Rules

Last reviewed: 16 September 2026

France e-invoicing requirements are now in force. The first major phase of France’s electronic invoicing reform started on 1 September 2026. From that date, all businesses covered by the reform must be able to receive electronic invoices through an approved platform.

Large enterprises and intermediate-sized enterprises (ETIs) must also issue electronic invoices for relevant domestic B2B transactions and transmit the required e-reporting data. Small and medium-sized enterprises, very small businesses and micro-enterprises have until 1 September 2027 to begin issuing electronic invoices and meeting their applicable e-reporting obligations.

This guide explains the current France e-invoicing rules, deadlines, affected businesses, approved platforms, invoice formats, e-reporting requirements and practical compliance steps.

France e-invoicing deadlines at a glance

The receiving requirement now applies regardless of company size. This is especially important for smaller businesses. Even though an SME or micro-enterprise may not have to issue electronic invoices until September 2027, it must already be able to receive them.

Check the current official French e-invoicing timetable.

What changed on 1 September 2026?

France officially launched the generalisation of electronic invoicing between businesses on 1 September 2026. The reform is no longer only a future compliance project.

The first phase introduced three important changes:

• all covered businesses must now be capable of receiving electronic invoices;
• large enterprises and ETIs must issue electronic invoices for transactions that fall within the domestic B2B e-invoicing rules; and
• large enterprises and ETIs must transmit applicable transaction and payment data through the e-reporting system.

Businesses that have not yet selected an approved platform should address this as soon as possible. A company may use an approved platform directly or use compatible accounting, invoicing or management software that connects to one.

Which businesses are affected?

The reform generally covers businesses established in France that are subject to VAT. The rules can apply regardless of company size, legal form, turnover or tax regime.

This includes many independent professionals and micro-entrepreneurs. Businesses operating under the French VAT exemption regime known as franchise en base de TVA are not automatically excluded from the reform simply because they do not charge VAT on their invoices.

A covered small business or micro-enterprise should therefore already be prepared to:

• receive electronic invoices from suppliers;
• use or designate an approved platform for receiving invoices; and
• prepare for its own issuing and e-reporting obligations from 1 September 2027.

However, the treatment of a particular transaction can depend on its VAT status, the location of the parties and the type of activity involved.

Which transactions require electronic invoices?

France’s domestic e-invoicing requirement mainly concerns transactions involving goods or services between businesses established in France and subject to VAT.

For an in-scope transaction, the supplier creates the electronic invoice and sends it through an approved platform. The invoice is then routed electronically to the customer’s platform using the national e-invoicing infrastructure and directory.

Not every transaction uses this domestic B2B route. Other transactions may instead fall under e-reporting requirements.

Examples can include:

• sales to private consumers;
• certain B2C transactions;
• transactions involving businesses established outside France;
• certain international transactions; and
• payment data connected with relevant services.

Transactions that benefit from certain VAT exemptions can fall outside the electronic-invoicing obligation. Businesses with mixed or specialised activities should check the treatment of each transaction separately.

What counts as an electronic invoice in France?

An electronic invoice under the French reform is not simply a normal invoice saved as a PDF and attached to an email.

A compliant e-invoice must use an accepted electronic format, include the required invoice information in structured data fields and be transmitted through the required electronic invoicing system using an approved platform.

Common formats supported by the French framework include:

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

A normal PDF sent directly by email does not, by itself, meet the structured e-invoicing requirement. Factur-X is different because structured invoice data is embedded alongside the readable PDF representation.

Check the French tax authority’s current e-invoicing information.

Approved e-invoicing platforms in France

Businesses covered by the reform use a plateforme agréée, or approved platform, to exchange electronic invoices and transmit required data.

Older documents may use the term plateforme de dématérialisation partenaire or the abbreviation PDP. Current French government information commonly refers to these providers as approved platforms.

An approved platform may provide services such as:

• sending electronic invoices;
• receiving supplier invoices;
• checking invoice data;
• routing invoices to customers;
• supporting accepted structured formats;
• transmitting required data to the French tax administration;
• handling e-reporting; and
• communicating invoice-processing statuses.

France’s tax administration maintains an official list of approved platforms. The list can change, so businesses should verify a provider’s current status directly with the tax authority rather than relying on an old provider list.

View official information about approved e-invoicing platforms.

Questions to ask before choosing a platform

• Is the provider currently included on the official approved-platform list?
• Does it work with your existing accounting or invoicing software?
• Which structured invoice formats does it support?
• Can it handle both e-invoicing and the e-reporting requirements relevant to your business?
• How does it manage rejected or incorrect invoices?
• What setup, subscription or transaction fees apply?
• Can your accountant or finance team access the information they need?
• What happens to your invoices and records if you later change provider?

How the French e-invoicing directory works

France operates a central electronic-invoicing directory that helps approved platforms identify where invoices should be delivered.

The directory contains routing information linked to businesses and public entities. When a supplier sends an electronic invoice, the approved platform can use the directory to determine the correct receiving destination.

Businesses should therefore make sure that important company information is correct, including:

• legal business name;
• SIREN and SIRET information;
• VAT identification details;
• business addresses;
• establishment information; and
• billing details.

Read the government’s guide to the French e-invoicing directory.

What is e-reporting in France?

E-reporting complements electronic invoicing. It involves sending specified transaction or payment information electronically to the French tax administration when the transaction is not handled entirely through the domestic B2B e-invoicing process.

E-reporting can apply to areas such as:

• transactions with private consumers;
• certain transactions with businesses outside France;
• international sales and transactions;
• payment information for certain services; and
• other transactions covered by French reporting rules.

Large enterprises and ETIs entered the applicable e-reporting phase on 1 September 2026. SMEs, very small businesses and micro-enterprises generally enter their applicable issuing and e-reporting phase on 1 September 2027.

The information and reporting frequency can depend on the type of transaction and the company’s VAT regime. Businesses should configure their accounting and invoicing processes according to their actual transaction flows.

New mandatory information on French invoices

The French e-invoicing reform also introduces four additional pieces of information that must be included on invoices where applicable.

1. Customer SIREN number — the invoice must include the customer’s SIREN identifier where required.
2. Nature of the transaction — the invoice must identify whether it concerns goods, services, or both.
3. VAT on debits information — the relevant statement must be included when the supplier has opted for VAT payment on debits.
4. Delivery address — the full delivery address must be included when goods are delivered to an address different from the customer’s billing address.

These requirements supplement the other information already required on French invoices. Businesses should review invoice templates and customer data to make sure the required fields are populated correctly.

See the official French guidance on mandatory invoice information.

France’s 2026 tolerance period

This does not mean the 1 September 2026 obligations have been cancelled or postponed. The reform is in force, and affected businesses should continue working toward full compliance.

The tolerance period is intended to help businesses deal with genuine implementation difficulties during the launch phase. Companies should therefore keep records of their implementation work, platform arrangements, testing and any technical problems they encounter.

Read the government’s September 2026 reform launch announcement.

How to comply with France e-invoicing rules

1. Confirm whether your business is covered. Review your French entities, VAT status and transaction types.
2. Identify your current deadline. All covered businesses should already be able to receive e-invoices, while the issuing deadline depends on company size.
3. Select an approved platform. Verify that the provider appears on the current official list.
4. Check your existing accounting software. Find out whether it connects directly to an approved platform and which parts of the process it handles.
5. Review business data. Check SIREN, SIRET, VAT numbers, addresses and customer information.
6. Update invoice fields. Make sure the additional required information is available in your invoicing system.
7. Separate transaction types. Identify domestic B2B, B2C, international, exempt and public-sector transactions.
8. Configure e-reporting. Determine which sales and payment information must be transmitted to the administration.
9. Test invoice exchange. Check invoice creation, routing, receipt, status updates and accounting integration.
10. Document implementation problems. Keep evidence of testing, errors and corrective work during the 2026 rollout period.

Common France e-invoicing mistakes

• Thinking the reform has been delayed. The first phase became effective on 1 September 2026.
• Waiting until 2027 because the business is small. SMEs and micro-enterprises already need to be able to receive electronic invoices.
• Using an emailed PDF as an e-invoice. A standard PDF alone does not meet the new structured electronic-invoice process.
• Choosing an unverified platform. Always check the current government list of approved platforms.
• Ignoring e-reporting. Some transactions outside domestic B2B e-invoicing can still create reporting obligations.
• Treating the 2026 tolerance period as a postponement. The requirements remain in force even though the government has announced a temporary enforcement approach.
• Using incorrect customer identifiers. Incorrect SIREN, VAT or routing information can interfere with invoice delivery.

What about invoices to the French public sector?

Electronic invoicing to the French public sector already operates through Chorus Pro. Businesses supplying public bodies should distinguish these existing B2G procedures from the newer domestic B2B reform.

Do not assume that the introduction of B2B electronic invoicing removes all existing Chorus Pro procedures. Check the current government guidance when invoicing a French public-sector customer.

Frequently asked questions

Is e-invoicing mandatory in France now?

Yes. The first phase of France’s e-invoicing reform entered into force on 1 September 2026. All businesses covered by the reform must now be able to receive electronic invoices.

Which companies must issue electronic invoices in 2026?

Large enterprises and intermediate-sized enterprises (ETIs) entered the mandatory issuing phase on 1 September 2026.

When do SMEs need to issue electronic invoices?

Small and medium-sized enterprises, very small businesses and micro-enterprises are scheduled to begin mandatory electronic-invoice issuance from 1 September 2027.

Do small businesses already need an approved platform?

Covered small businesses must already be able to receive electronic invoices from 1 September 2026. This means they need an appropriate receiving arrangement through an approved platform, directly or through a compatible service.

Can businesses still email PDF invoices?

A normal PDF sent by email does not by itself meet France’s structured domestic B2B electronic-invoicing requirement. Compliant invoices must follow the required structured format and transmission process.

Is Factur-X accepted?

Factur-X is one of the formats used within the French electronic-invoicing framework. It combines a readable PDF document with structured invoice data.

Are micro-entrepreneurs affected?

Micro-entrepreneurs can fall within the reform even when they operate under the VAT exemption regime. Covered micro-enterprises must receive electronic invoices from September 2026 and generally begin issuing them from September 2027.

Are penalties being applied in 2026?

The French government announced a tolerance approach for the launch period and stated that sanctions would not be applied during 2026. This is an implementation measure rather than a cancellation of the underlying obligations.

Do international transactions use domestic B2B e-invoicing?

Many transactions involving businesses outside France do not follow the same domestic B2B invoice-routing process. However, relevant transaction or payment information may instead fall within e-reporting requirements.

Does a business need to replace its accounting software?

Not necessarily. Existing accounting or invoicing software may remain usable if it works with an approved platform and supports the required structured data and processes.

Official French e-invoicing sources

• French Ministry for the Economy: E-Invoicing for Businesses
• French Ministry for the Economy: Launch of the E-Invoicing Reform
• French Tax Authority: Electronic Invoicing and Approved Platforms
• French Tax Authority: What E-Invoicing Changes for Businesses
• French Government: Electronic Invoicing Directory
• French Government: Mandatory Invoice Information

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Visit the Invoice Mandates homepage to explore electronic-invoicing rules and implementation dates around the world.

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