Since 1 September 2026, all VAT-registered businesses established in France must be able to receive electronic invoices. SMEs and micro-businesses have one more year to issue theirs: the obligation will apply to them from 1 September 2027. This delay is an opportunity to get organised calmly, rather than a reason to wait.
To understand the reform in detail (formats, platforms, e-reporting, new mandatory details), read our article Mandatory e-invoicing in France: timeline and what to do. This one focuses on action.
Where do you stand? Three questions to ask yourself
- Can you already receive your supplier invoices through an approved platform? It has been mandatory since September 2026.
- Do your suppliers already issue electronically? Large and mid-sized companies have done so since September 2026: your energy, telecoms or major supplier invoices may already arrive this way.
- Is your invoicing tool ready to issue e-invoices through an approved platform by September 2027?
The six-step action plan
- Take stock Volume of invoices issued and received, business or private customers, tools used today (software, spreadsheet, word processor).
- Choose your approved platform According to your volumes and tools, checking compatibility with your invoicing software and with the accounts.
- Update your customer data SIREN number of each business customer, billing and delivery addresses, payment terms.
- Adapt your invoice templates New mandatory details: customer’s SIREN, nature of the transaction, delivery address if different, option to pay VAT on debits where relevant.
- Organise reception Who receives, who approves, who pays: a simple circuit for supplier invoices, linked to the accounts.
- Test before the deadline Issue a few e-invoices in real conditions, well before September 2027, to fix what needs fixing.
A realistic timetable for an SME or micro-business
- By the end of 2026 Inventory, choice of platform, reception operational.
- First half of 2027 Update of customer data and invoice templates, set-up of issuance.
- Summer 2027 Tests in real conditions and adjustments.
- 1 September 2027 Electronic issuance mandatory.
The timeline and terms of the reform have changed several times: always check the rules in force when you decide.
What the reform can bring you
Beyond the obligation, e-invoicing can simplify your daily life: less data entry, supplier invoices arriving directly in an approval circuit, more reliable payment tracking. For the accounts, structured data makes pre-accounting easier, always reviewed by a professional.
Our support
We help you review your situation, choose a solution suited to your size and link the invoicing chain to your accounts. See bookkeeping and annual accounts
Frequently asked questions
I only issue a few invoices a month: am I concerned?
Yes, as long as you are VAT-registered and invoice other businesses in France. The number of invoices does not change the obligation, but it guides the choice of a simple solution.
Is a PDF sent by email still enough?
For invoices between businesses covered by the reform, no, once the issuance obligation applies to your business: the invoice must be issued in a structured format and go through an approved platform.
I mainly invoice private customers: what should I do?
Sales to private customers are not covered by e-invoicing, but some data on these transactions may be covered by e-reporting. You must also be able to receive your suppliers’ invoices.
Do I need to change my invoicing software?
Not necessarily. What matters is that your tool can connect to an approved platform, or is one. Ask your software publisher about its timetable.
When should I start?
As soon as possible for reception, which is already mandatory. For issuance, allow several months between choosing the solution and the first tests: the first half of 2027 is a good horizon.
Can my accountant help?
Yes: review of your situation, choice of a solution, organisation of the invoice circuit and link with the accounts. Let’s talk at a free introductory meeting without obligation.
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, provided on request and quoted in advance in your engagement letter: the more frequent they are, the higher their cost.