E-invoicing in France, 2026: timetable, formats, preparation

In France, electronic invoicing has been mandatory since 1 September 2026 for transactions between businesses subject to VAT, on a timetable staggered by company size. This guide summarises what has changed in practice, who is affected and when, and what you need in place — right away for receiving, before September 2027 for SMEs issuing.

The first deadline has passed: since 1 September 2026, the reform has been in effect, according to impots.gouv.fr, and it applies to absolutely every business subject to VAT, including those that will not issue anything before 2027. A business that cannot yet receive an electronic invoice is therefore already late.

What “electronic invoice” actually means

A PDF sent by email is not an electronic invoice within the meaning of the reform, even though it already circulates in digital form. A compliant electronic invoice must be structured in a format that a system can read automatically, and must travel through a declared channel:

• The core formats: UBL, CII, or a mixed format combining a structured data file and an image file. Factur-X belongs to this last category — a human-readable PDF that at the same time embeds machine-readable XML. It is the most widespread in France because it can still be viewed normally while being compliant.
• Approved platforms: the invoice no longer goes directly from supplier to customer. It travels through an approved platform (plateforme agréée) — a private company registered by the French State — which routes the invoice and passes certain data to the tax authorities.

There is no longer a free public option

This is the point on which out-of-date information still circulates, and it is costly because it concerns a budget.

The original plan provided for the Portail Public de Facturation (PPF) — the French public invoicing portal — to issue and receive, free of charge, the invoices of businesses that did not want a service provider. That service has been abandoned: the DGFiP (the French public finances directorate, which runs the tax administration) announced it in a press release on 15 October 2024, and the 2025 Finance Act confirmed the change. The PPF remains, but reduced to two technical tasks — the central directory of businesses and the concentrator that routes to the administration the data transmitted by the approved platforms. It no longer carries your invoices.

Practical consequence: every business must choose a private approved platform. This is not necessarily an expense — several approved platforms offer free plans — but it is a decision to be made, and a guide that lets you believe in the public fallback will leave you without a solution on the deadline.

Who is affected, and when

The timetable distinguishes two obligations, which do not start on the same date.

Since 1 September 2026

• All businesses, whatever their size, must be able to receive an electronic invoice where their supplier is required to issue it in that format.
• Large companies and mid-sized companies (ETI, entreprises de taille intermédiaire) must issue their invoices in electronic format and transmit their transaction and payment data to the administration (e-reporting).

On 1 September 2027

• The obligation to issue and to carry out e-reporting extends to SMEs and micro-businesses.

A micro-business that thinks it has a year ahead of it is therefore half wrong: it has until September 2027 to issue, but it must be able to receive since September 2026. This is the most often overlooked point of the timetable, and it is an obligation that already applies.

What it costs not to get started

The amounts circulating online are largely wrong, because they copy the 2021 ordinance without noticing that it has since been amended. Here is what the articles in force say.

• Invoice not issued in electronic form when it should have been — a fine of €50 per invoice, capped at €15,000 per calendar year (CGI — the French General Tax Code — art. 1737). The amount was €15 in the 2021 version; that out-of-date figure is the one still read everywhere.
• Omission or inaccuracy in an invoice — €15 per omission found.
• E-reporting transmission not carried out — €500 per transmission, capped at €15,000 per calendar year (CGI, art. 1788 D). For a defaulting approved platform, it is €750 per transmission, capped at €100,000.

One clause is worth knowing before panicking: the first offence is not penalised if it is remedied spontaneously, or within thirty days of a first request from the administration — provided that no offence of the same nature was committed during the current calendar year and the three preceding ones (CGI, art. 1788 D). The scheme allows a learning margin; it does not allow for doing nothing.

What you need in place

1. Choose an approved platform from the registered list published by the French tax authorities, if you have not already done so: it is what enables you to receive, an obligation in force since 1 September 2026. This choice also determines the output format of your invoices.
2. Check that your invoicing or accounting software generates one of the core formats (Factur-X, UBL, CII), or identify the conversion solution if it does not do so natively.
3. Check receiving: large companies and ETIs have been issuing electronic invoices since 1 September 2026; make sure your suppliers’ invoices actually reach your platform.
4. Inform your customers and suppliers of your platform and your switchover date, rather than letting them discover a change of format without notice.

If you are unsure about your situation, the French administration has opened a national number dedicated to the reform: 0 806 807 807.

Common mistakes

• Confusing a PDF with an electronic invoice. A standard PDF, even sent by email on the right date, does not meet the obligation: it lacks the structured data layer and the passage through an approved platform.
• Counting on the PPF to issue invoices free of charge. That service was abandoned in October 2024; the portal is now only a directory and a concentrator.
• Waiting for September 2027 because you are an SME — the obligation to receive has applied since September 2026 and does not depend on size.
• Changing invoicing software in a rush, a few weeks before your issuance deadline, without having tested the actual generation of compliant invoices.
• Relying on a fine amount read on a blog: the €15 per invoice often quoted is the 2021 version, since raised to €50.

Preparation checklist

1. Identify the date that applies to you: receipt since 1 September 2026 for everyone, issuance since 1 September 2026 (large companies, ETIs) or on 1 September 2027 (SMEs, micro-businesses).
2. Choose an approved platform from the official list — there is no longer a free public option.
3. Check that your invoicing tool is compatible with a core format (Factur-X, UBL or CII).
4. Check that invoices from a supplier already required to issue are actually received.
5. Run an issuance test before the date of the obligation, not on the day.
6. Communicate your platform and your timetable to your trading partners.

Sources

• Je passe à la facturation électronique (“I am switching to electronic invoicing”) and Je découvre la facturation électronique (“Discovering electronic invoicing”), impots.gouv.fr — timetable, core formats, approved platforms; reform in effect since 1 September 2026 (page updated on 1 September 2026).
• Article 1737 of the Code général des impôts (French General Tax Code), Légifrance — fine per non-electronic invoice.
• Article 1788 D of the Code général des impôts, Légifrance — e-reporting fines and first-offence clause.

Dates and amounts checked on 17 August 2026; entry into force on 1 September 2026 rechecked on 25 September 2026. A tax deadline can be adjusted: before committing a budget, confirm on impots.gouv.fr.