In force since 1 September 2026
The reform is in force. Here is what applies to you.
Since 1 September 2026, every business registered for VAT in France must be able to receive an electronic invoice. The obligation to issue them arrives on 1 September 2027 for SMEs, small and micro-businesses. This page sets out what applies, to whom, and what to do before then.
E-invoicing
What applies today
Every company
Receiving an electronic invoice is mandatory. In practice that means being connected to an approved platform, because that is how your suppliers now send them.
Large companies and mid-caps
Issuing in electronic format and transmitting e-reporting data, since 1 September 2026.
SMEs, small and micro-businesses
One more year to issue: 1 September 2027, with e-reporting on the same schedule.
E-invoicing
What changes, and for whom
In force since September 1, 2026 · Every company
Receiving obligation: your system must be able to receive an electronic invoice, whatever your size.
In force since September 1, 2026 · Large companies and mid-caps (ETI)
Obligation to issue invoices electronically (Factur-X, UBL or CII) and to transmit e-reporting data.
From September 1, 2027 · SMEs and micro-businesses
The same issuing obligation, plus e-reporting, one year later.
E-invoicing
Are you concerned, and from when?
Five questions, nothing transmitted: the answer is worked out in your browser.
E-invoicing
What to do, in order
- 1
Choose an approved platform (PDP)
Invoices travel through a partner dematerialisation platform registered with the tax authority. It is the structural decision: everything else follows from it.
- 2
Check what your software actually does
Plenty of invoicing tools and ERPs advertise a connection. What matters is not the promise but the formats they really produce: Factur-X, UBL or CII.
- 3
Connect, then test for real
One full cycle with a real customer and a real supplier exposes what the documentation does not: missing mentions, VAT data, rejection cases.
- 4
Handle e-reporting
Consumer sales and international transactions do not travel as invoices: their data is transmitted separately, on the same schedule as issuing.
E-invoicing
How I can help with the conversion
- Auditing your current invoicing and its gap with the reform
- Connecting to a certified partner dematerialization platform (PDP)
- Generating compliant invoices: Factur-X, UBL, CII
- Chorus Pro integration for invoices billed to the public sector
- Automating e-reporting (B2C sales, international transactions)
- Wiring into your existing ERP or invoicing software with no invoicing outage
E-invoicing
What I get asked most
- Can I keep emailing PDF invoices?
- Not within the B2B scope of the reform. An ordinary PDF is not an electronic invoice: it has to be a structured format — Factur-X, UBL or CII — travelling through an approved platform.
- Do I have to go through a platform?
- Yes, to issue and to receive under the reform. Which platform is your choice, and your current software may offer one.
- My invoicing software does none of this.
- Two routes: wait for the vendor to ship an update, or connect what you already have to a platform. The second is usually faster and avoids changing tools under pressure.
- What if I do nothing?
- You will stop receiving some supplier invoices, and from your issuing deadline your own invoices will no longer be compliant. The immediate risk is operational before it is fiscal: an invoice that is not transmitted is an invoice that is not paid.
Not sure where you stand?
Thirty minutes covers it: what applies to you, what your software already does, and what still has to be connected. No commitment.
Sources
Schedule and obligations checked against impots.gouv.fr and economie.gouv.fr. This page is a developer’s summary, not legal or tax advice. Checked on 9 September 2026