All businesses established in France will soon be required to issue and receive electronic invoices.
Entrepreneur, manager or business founder, you are affected by electronic invoicing and want to learn more in order to prepare and make decisions suited to your situation.
1. What is an electronic invoice ?
An electronic invoice is a document meeting the requirements of Article 289 of the French Tax Code, ensuring the authenticity of origin, integrity, and readability from issuance until the end of the statutory archiving period.
The invoice must be generated in one of three authorized formats (Factur-X, UBL, CII) and transmitted via a government-approved platform (PA).
Unlike a simple PDF sent by email, an electronic invoice contains structured, traceable data that can be processed automatically.
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2. Why this reform? Main objectives of the French government
– Fight against VAT fraud
– Simplify administrative processes (e.g., pre-filling certain declarations)
– Speed up payments and reinforce business competitiveness
– Provide real-time data to improve economic and public management
3. Who is affected?
This obligation applies to all businesses subject to VAT in France, regardless of their size (large enterprises, intermediate-sized enterprises, SMEs, micro-enterprises, freelancers, sole traders), including those who do not charge VAT.
Some sectors (such as doctors and certain associations) are only concerned for the receipt of electronic invoices.
Not concerned: private individuals (B2C), non-commercial associations, and foreign companies (outside France).
4. Key dates:
The current timetable is as follows (and is not expected to be delayed again):
- From September 1, 2026:
- All businesses must be able to receive electronic invoices.
- Electronic invoice issuance (e-invoicing) and e-reporting become mandatory for large companies and intermediate-sized enterprises (ETI).
- From September 1, 2027:
- E-invoicing and e-reporting become mandatory for all other companies (SMEs, micro-enterprises, sole traders).
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Next steps:
Each business must select, before September 2026, a platform approved by the State (PA).
Currently, about one hundred platforms have provisional approval, pending their final approval after technical audits (end of 2025).
Note: The government’s initial plan for a free platform has been abandoned. You will therefore need to select another approved solution.
Your selected platform will allow:
- Receipt of e-invoices as of September 1, 2026
- Issuance (e-invoicing) and e-reporting of e-invoices as of September 1, 2027
You are free to choose any approved platform, provided it meets your requirements and is easy to use.
To enable your chartered accounting firm to continue serving you efficiently, it is essential that they are granted access to your chosen platform and that it is compatible with the systems they use, especially which centralises your purchase and, where applicable, sales invoices.
To ensure your invoicing processes remain compliant, we recommend you start preparing for this transition now
For further information:
- General information on electronic invoicing (English): https://entreprendre.service-public.gouv.fr/actualites/A15683?lang=en
- Switching to electronic invoicing (DGFIP): https://www.impots.gouv.fr/professionnel/je-passe-la-facturation-electronique
- DGFIP information sheets (English): https://entreprendre.service-public.gouv.fr/actualites/A17853?lang=en
- List of provisionally approved platforms: https://www.impots.gouv.fr/liste-des-plateformes-agreees-immatriculees-sous-reserve
- These platforms have passed the initial stage of registration with the French tax administration and are awaiting final approval after technical checks (end of 2025). The list will evolve over time.
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