Current status
Receiving is live for all businesses; issuing is live for large companies and ETIs.
France began its phased domestic B2B e-invoicing and e-reporting reform on 1 September 2026. All businesses must receive e-invoices; large companies and mid-sized enterprises must also issue them.
Implementation timeline
- Mandatory receivingAll VAT-liable businesses
Businesses must designate an approved platform for receiving e-invoices.
- Mandatory issuance and e-reportingLarge companies and intermediate-sized enterprises (ETIs)
- Mandatory issuance and e-reportingSMEs and micro-enterprises
Who is affected
The reform covers domestic transactions between businesses established in France and subject to VAT. E-reporting also covers specified B2C and international transaction data.
Receiving requirements
All French businesses subject to VAT must be able to receive electronic invoices through an approved platform from 1 September 2026.
Issuing requirements
Large companies and ETIs issue from September 2026. SMEs and micro-enterprises join from September 2027.
Formats and networks
Accepted or required formats
Networks and platforms
- Approved Platforms (PA)
Software considerations
Choose an approved platform directly or confirm that your existing accounting software connects to one. Check directory registration, supported formats, status lifecycle handling and e-reporting coverage.
Frequently asked questions
When must small French businesses issue e-invoices?
SMEs and micro-enterprises must issue electronic invoices and transmit e-reporting data from 1 September 2027.
How are invoices exchanged?
Businesses use a state-approved platform, either directly or through a compatible accounting or invoicing solution.
Official sources
Use these first-party references to verify the requirements for your circumstances.
- Official sourceFrench Ministry of the Economy and FinanceEverything businesses need to know about electronic invoicingLast checked 10 September 2026View official source (opens external website)
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The information on E-Invoicing Guide is provided for general informational purposes only and does not constitute legal, tax, accounting or compliance advice. Requirements may change. Always verify obligations with the relevant authority or a qualified adviser.