Mandatory Electronic Invoicing in France (2026–2027): What Changes and How to Prepare
In this article
- Electronic invoicing reform: why is this changing?
- Timeline: two key dates to remember
- Who is affected?
- What changes in day-to-day operations?
- How to prepare now
- An Approved Platform designed for independent professionals
The deadline is approaching and it affects everyone: from 1 September 2026, electronic invoicing will become mandatory in France.
If you are a freelancer, self-employed professional, or small business owner, here is what you need to know and how to prepare with confidence.
Electronic invoicing reform: why is this changing?
Until now, sending a PDF invoice by email was sufficient. Soon, this will no longer be compliant.
The French government is introducing a reform requiring all VAT-registered businesses to issue and receive invoices in a structured electronic format (Factur-X, UBL, or CII) through an Approved Platform (PA) authorized by the tax administration.
The main objectives are to:
- Reduce VAT fraud
- Simplify tax reporting for businesses
- Improve the traceability of commercial transactions
More than 4 million French businesses will ultimately be affected.
In practice, invoices will no longer move directly from your email inbox to your customer’s inbox. Instead, they will pass through a certified platform that:
- Sends invoices in the required format
- Delivers them to the correct recipient
- Automatically transmits the required data to the tax authorities
Timeline: two key dates to remember
The reform will be implemented in two phases.
1 September 2026
All businesses, regardless of size, must be able to receive electronic invoices.
Large companies and intermediate-sized enterprises (ETIs) must also issue electronic invoices from this date.
1 September 2027
The obligation to issue electronic invoices extends to:
- Small and medium-sized enterprises (SMEs)
- Very small businesses (VSEs)
- Micro-enterprises
From this date, every invoice issued as part of a domestic B2B transaction in France must be sent through an Approved Platform.
Paper invoices and PDF invoices sent by email will no longer be compliant.
In other words, even if you are a micro-entrepreneur, you must be ready to receive electronic invoices by September 2026 and issue them by September 2027.
Who is affected?
The reform applies to all businesses established in France that are subject to VAT.
This includes:
- Freelancers
- Self-employed professionals
- Liberal professions
- Very small businesses (VSEs)
- Small and medium-sized enterprises (SMEs)
The reform covers all domestic B2B transactions, including:
- Sales of goods
- Service delivery
- Deposit invoices
- Recurring invoices
If you invoice a business customer in France, you are affected by this reform.
What changes in day-to-day operations?
Beyond the invoice format itself, the reform introduces several new requirements.
New mandatory invoice information
Invoices must include four additional data fields:
- The transaction category (sale, service, or both)
- Information regarding the VAT payment option based on debits
- The delivery address if it differs from the billing address
- The customer's SIREN number (French business identification number)
E-reporting requirements
Alongside electronic invoicing (e-invoicing), businesses must also report transaction data related to:
- Sales to private individuals
- Transactions with foreign companies
This process, known as e-reporting, allows the tax administration to obtain a complete view of economic activity.
Invoice lifecycle tracking
Each invoice will have a traceable status, such as:
- Issued
- Received
- Accepted
- Rejected
- Paid
This provides greater visibility and reduces uncertainty around invoice processing.
How to prepare now
There is no need to wait until the deadline. Preparing early will make the transition easier.
Step 1: Review your current tools
Check whether your invoicing software:
- Supports the reform requirements
- Can generate invoices in the required formats
- Can connect to an Approved Platform
Step 2: Choose an Approved Platform
An Approved Platform (PA) is a certified intermediary that:
- Transmits electronic invoices
- Ensures compliance
- Exchanges required data with the tax administration
Without an Approved Platform, compliance will not be possible.
Step 3: Test and adopt your solution early
The earlier you become familiar with the new process:
- The smoother the transition will be
- The lower the risk of operational disruptions
An Approved Platform Designed for Independent Professionals
For freelancers and entrepreneurs, dedicated solutions are available to simplify compliance with the reform.
An Approved Platform can provide:
- Electronic invoice issuance
- Electronic invoice reception
- E-reporting management
- Payment tracking
- Integrated business management tools such as accounting, expense management, and professional banking services
Key advantage
Some solutions offer electronic invoicing at no additional cost, including within their free plans.
For independent professionals and small businesses looking to comply with the reform without increasing operational expenses, this can be a significant benefit.
Frequently Asked Questions
Will PDF invoices still be accepted?
No. For domestic B2B transactions, PDF invoices sent by email alone will no longer be compliant after the reform is fully implemented.
Do I need to use an Approved Platform?
Yes. Electronic invoices must be transmitted through an Approved Platform to meet regulatory requirements.
Am I affected if I am self-employed?
Yes. Self-employed professionals and micro-entrepreneurs issuing invoices to business customers in France are covered by the reform.
Can I continue sending invoices by email?
Invoices must be transmitted through an Approved Platform. Sending a PDF by email alone will no longer meet compliance requirements.
When should I start preparing?
As soon as possible. Reviewing your invoicing tools and selecting a compliant solution early will help ensure a smooth transition before the mandatory deadlines.