Timeline
- Since 1 September 2026: all VAT-registered businesses established in France must be able to receive electronic invoices. Large and mid-sized companies must also issue them.
- From 1 September 2027: the obligation to issue e-invoices extends to small and medium-sized companies and micro-businesses.
The timeline and details have changed several times: always check the rules in force when you decide.
What changes
Structured invoices
A PDF sent by e-mail is not an e-invoice under the reform. Invoices must be issued in a structured, machine-readable format.
Certified platforms
Invoices go through platforms approved by the French tax authorities. Each company chooses its own.
E-reporting
Transactions outside the scope of e-invoicing (sales to consumers, international transactions) require data reporting to the tax authorities.
New invoice details
Customer company number (SIREN), delivery address if different, nature of the transactions, and certain VAT options.
For French subsidiaries of foreign groups
Group invoicing tools must be able to connect to a French certified platform. Intercompany flows may fall under e-invoicing or e-reporting depending on the situation. We help you map your flows and choose a solution compatible with your group systems. Our services for French subsidiaries
Frequently asked questions
Which companies are concerned?
All companies subject to VAT in France, for their domestic business-to-business transactions, according to a timetable depending on their size.
When must my company be ready?
All companies must be able to receive electronic invoices from the first stage of the reform. Issuing obligations follow a timetable based on company size. Check the official dates, which may change.
Do I have to change my invoicing software?
Not necessarily. Your software must be able to connect to a certified platform. Many providers are adapting their tools.
Are invoices to foreign customers concerned?
They are not covered by e-invoicing but generally fall under e-reporting, which requires transmitting transaction data to the tax authorities.
How can you help?
By mapping your invoice flows, helping you choose a certified platform and updating your processes, in coordination with your group where relevant.
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.