On 1 September 2026, France switched on the largest change to business invoicing in its history. Every business established in France and subject to VAT must now be able to receive electronic invoices. Large and intermediate-sized companies must also issue them and report transaction data to the tax administration (DGFiP). Small and medium-sized businesses follow on 1 September 2027.
Unlike Germany, France does not let businesses simply email structured files to each other. Invoices must pass through an approved platform (plateforme agréée, PA). This guide explains how the French model works, who must do what and when, and what the 2026 Finance Act changed. It reflects the position as checked on 7 November 2026.
Key takeaways
- Since 1 Sept 2026: all VAT-registered businesses established in France must be able to receive e-invoices through an approved platform; large companies (GE) and intermediate-sized companies (ETI) must issue e-invoices and carry out e-reporting.
- From 1 Sept 2027: SMEs (PME) and micro-enterprises must issue e-invoices and e-report.
- Approved platforms (PA), previously called PDPs, carry invoices between businesses and pass data to the tax authority. The public portal (PPF) now acts as the central directory.
- Penalties (2026 Finance Act): €50 per invoice not issued electronically and €500 per missed e-reporting transmission, each capped at €15,000 per year.
- E-reporting covers transactions outside domestic B2B e-invoicing, such as B2C sales and cross-border trade, plus certain payment data.
In this guide
Timeline by company size
| Company category | Receive e-invoices | Issue e-invoices and e-report |
|---|---|---|
| Large companies (GE) and intermediate-sized companies (ETI) established in France | 1 September 2026 | 1 September 2026 |
| SMEs (PME) and micro-enterprises established in France | 1 September 2026 | 1 September 2027 |
Company size follows the French economic definitions. Broadly, an SME has fewer than 250 employees and either turnover up to €50 million or a balance sheet up to €43 million; an ETI has fewer than 5,000 employees and turnover up to €1.5 billion or a balance sheet up to €2 billion; anything larger is a large company. Size is assessed at group level, so a small French subsidiary of a large international group is usually in the September 2026 wave.
The reform had already been postponed twice, from July 2024 and then to 2026. The 2026 Finance Act, adopted on 2 February 2026, confirmed the dates. For established businesses there was no further delay.
How the French model works
France uses what is often called a Y-model, or “five-corner” model:
- The supplier sends invoice data to its approved platform (PA).
- The supplier’s PA looks up the customer in the central directory run by the public invoicing portal (PPF) to find which platform the customer uses.
- The invoice travels from the supplier’s PA to the customer’s PA, and on to the customer.
- In parallel, both platforms send the tax-relevant data, and later the payment status, to the DGFiP.
Originally, the PPF was also going to act as a free platform for businesses. In 2024 the government narrowed its role to the directory and data hub. In practice, every business needs a contract with at least one approved platform, even if it only receives invoices.
Choosing an approved platform
The DGFiP publishes the official list of approved platforms; it contained more than 100 providers by January 2026. They range from e-invoicing specialists and ERP vendors to banks and accounting-software providers. When comparing them, look at:
| Criterion | Why it matters |
|---|---|
| Integration with your ERP or accounting software | Avoids re-keying and manual uploads |
| Formats supported (UBL, CII, Factur-X) | Your customers and suppliers may use different formats |
| E-reporting coverage | B2C and cross-border data must also be reported |
| Multi-country capability | Useful if you also invoice in Germany, Belgium, Poland or Spain |
| Pricing model | Per invoice, per subscription or bundled with software |
| Exit terms and data portability | The Finance Act requires an outgoing platform to provide at least one year of service continuity when you switch |
Some software providers are “compatible solutions” (solutions compatibles). They are not platforms themselves but connect to one, and they are often a cheaper route for smaller businesses.
E-reporting
E-reporting closes the gaps that domestic B2B e-invoicing does not cover. Through your platform, you must transmit:
- Transaction data for sales to consumers (B2C) taxable in France, and for cross-border B2B purchases and sales;
- Payment data where VAT becomes due on payment, typically for services where the supplier has not opted to pay VAT on invoicing (TVA sur les débits).
Reporting frequency depends on your VAT regime. The aim is to give the DGFiP data that will eventually be used to pre-fill VAT returns.
Formats, new mentions and statuses
Formats. Three base formats are accepted: UBL, UN/CEFACT CII and Factur-X, a hybrid PDF with embedded XML that is technically aligned with Germany’s ZUGFeRD.
New mandatory mentions. In addition to existing requirements, B2B invoices must show:
- the customer’s SIREN number;
- the delivery address, if it differs from the customer’s address;
- the nature of the transaction: goods, services or both;
- where applicable, that the supplier has opted to pay VAT on invoicing (option pour le paiement de la taxe d’après les débits).
Lifecycle statuses. Invoices carry statuses as they progress. Four are mandatory: déposée (submitted), rejetée (rejected for technical reasons), refusée (refused by the customer) and encaissée (paid). The “paid” status matters because it feeds payment-based VAT data.
Penalties
The 2026 Finance Act increased the penalties from those originally legislated:
| Failure | Penalty | Annual cap |
|---|---|---|
| Invoice not issued electronically when required | €50 per invoice (previously €15) | €15,000 |
| E-reporting transmission not made | €500 per transmission (previously €250) | €15,000 |
| No approved platform to receive invoices | Fine of €500 after a formal notice that has gone unanswered for three months | May increase if non-compliance continues |
The DGFiP has said it will take a graduated approach for businesses that can show genuine progress, but this is an enforcement approach, not a legal exemption.
Foreign businesses
The domestic e-invoicing obligation applies to businesses established in France. Under the 2026 Finance Act, large and intermediate-sized businesses that are not established in France but are VAT-registered there must be able to receive e-invoices from September 2026. Their own domestic issuing and e-reporting obligations were deferred to September 2027. Non-established businesses should check the scope rules carefully, because e-reporting can apply even where e-invoicing does not.
Practical steps
- Sign up with an approved platform now if you have not already. Receiving is already mandatory.
- Register in the central directory through your platform, so suppliers can route invoices to you.
- Update invoice templates with the new mentions, especially the customer SIREN.
- Map your flows: domestic B2B (e-invoicing), B2C and cross-border (e-reporting), and payment-based VAT (payment reporting).
- Integrate statuses with accounts receivable so “paid” statuses flow automatically.
- SMEs: plan for September 2027 now. Platforms and software vendors will be busiest in the months just before the deadline.
For the wider picture across Europe, see our country-by-country guide to e-invoicing mandates, and for Germany’s different approach, our guide to the German 2027 mandate.
Frequently asked questions
Can a small business receive e-invoices by email?
No. From 1 September 2026, receiving must go through an approved platform. Many platforms and accounting software providers offer low-cost or entry-level plans for small businesses.
Is Factur-X the same as ZUGFeRD?
They are technically aligned hybrid formats (a PDF/A-3 with embedded CII XML) maintained jointly by French and German bodies. Profiles accepted in each country can differ, so check with your platform.
What is the PPF now?
The public invoicing portal (Portail Public de Facturation) acts as the central directory, telling platforms where to deliver invoices, and as the hub that collects data for the tax administration. It is no longer planned to act as a free invoicing platform for businesses.
Do micro-entrepreneurs need to do anything before 2027?
Yes. They must already be able to receive e-invoices, which means having an approved platform. Issuing becomes mandatory from 1 September 2027.
Does the reform cover B2C invoices?
B2C sales are not e-invoiced, but their transaction data must be e-reported through your platform on the timeline that applies to your company size.
Conclusion
France’s reform is more demanding than Germany’s because it adds a mandatory intermediary, e-reporting and payment statuses. For large and intermediate companies it is now a question of running the new process well. For SMEs, the September 2027 deadline is close enough that choosing a platform and cleaning customer data should start now.
Sources
- Direction générale des Finances publiques, impots.gouv.fr, guidance on the generalisation of electronic invoicing
- 2026 Finance Act (Loi de finances pour 2026), adopted 2 February 2026; summary by Banqup
- Fiducial, Sanctions facture électronique
This article is general information about French VAT invoicing rules and not tax advice. Confirm your obligations with an expert-comptable or other qualified adviser. Last checked: 7 November 2026. See our Disclaimer.