Quick answer
From 1 September 2026, every VAT-registered business in France must be able to receive e-invoices, and large and mid-sized companies must send them. SMEs and micro-businesses must send e-invoices from 1 September 2027. E-invoices go through an approved platform (plateforme agréée, PA), and sales to consumers and abroad are covered by e-reporting.
Key dates
| When | What changes |
|---|---|
| 1 September 2026 | All businesses must receive e-invoices; large and mid-sized companies must send them and start e-reporting. |
| 1 September 2027 | SMEs and micro-businesses must send e-invoices and start e-reporting. |
What counts as an e-invoice in France
A French e-invoice is a structured invoice in one of three formats based on EN 16931: Factur-X (a PDF with embedded XML), UBL or CII. It must be sent and received through an approved platform (plateforme agréée, formerly called PDP), which also passes key data to the tax authority. A PDF by email is no longer enough between French businesses.
The public portal acts as a central directory of businesses and their platforms; it does not send invoices for you.
Who is affected
The reform covers VAT-registered businesses established in France, including micro-entrepreneurs, for sales to other French businesses. Sales to consumers (B2C) and to foreign businesses are not e-invoiced but must be e-reported: you send the transaction and payment data to your platform.
Fines
Under the current rules, failing to issue an e-invoice can cost €15 per invoice, capped at €15,000 a year, and each missing e-report €250, also capped. Check impots.gouv.fr for the latest amounts.
How to prepare
- Choose an approved platform early; many accounting and invoicing tools partner with one.
- Check your SIREN number and those of your main clients.
- Clean up client data: legal names, addresses and VAT numbers.
- Plan how you will report consumer and foreign sales.
Where Invoiceferry fits
We are planning Factur-X export and sending through an approved platform partner. Until your deadline, and for clients abroad, Invoiceferry makes clean PDF invoices, quotes and receipts for free. Join the waitlist to hear when e-invoicing is ready.
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Open the free invoice makerFrequently asked questions
When do small businesses in France need e-invoicing?
They must be able to receive e-invoices from 1 September 2026 and send them from 1 September 2027.
What is a plateforme agréée (PA)?
A platform approved by the tax authority to send and receive e-invoices and pass invoice data to the administration. Businesses must use one for e-invoicing.
What is Factur-X?
A hybrid format: a PDF that people can read, with structured XML data embedded for software. It is one of the three accepted formats in France and the same idea as Germany’s ZUGFeRD.
Do micro-entrepreneurs have to use e-invoicing?
Yes. Micro-entrepreneurs are covered for sales to other French businesses, from 1 September 2027 for sending and 1 September 2026 for receiving.
What is e-reporting?
For sales that are not e-invoiced, such as to consumers or foreign businesses, you send transaction and payment data to the tax authority through your platform.
Related guides
This guide is a summary, not legal or tax advice. Rules and dates change, so check with the tax authority or your adviser. Updated: 2026-11-04.