Mandatory e-invoicing in France: what changes in 2026 and 2027

If you run a small or mid-sized business in France, you've probably already heard about the e-invoicing reform. What's often unclear is what actually changes, from when, and what to do right now. This guide covers the essentials, without unnecessary jargon.

This isn't optional

Unlike other digital changes that remain voluntary, this one is a legal obligation. It applies to every business subject to VAT in France — including sole traders (auto-entrepreneurs) and VAT-exempt businesses, which will at minimum need to be able to receive compliant invoices.

The two dates to remember

September 1, 2026: every business, regardless of size, must be able to receive electronic invoices in a compliant format. Large companies and mid-caps must also start issuing them from that same date.

September 1, 2027: small and mid-sized businesses must in turn start issuing their invoices in a compliant format.

In practice: the ability to receive arrives before the obligation to issue. Many businesses assume they have until 2027 to think about this — in reality, the first deadline is just months away.

What format, and how it's routed

Invoices will need to follow a structured format: Factur-X, UBL, or CII. This isn't simply about sending a PDF by email — these formats contain invoice data in a way that accounting systems can read automatically.

An important point: invoices aren't exchanged directly between businesses. They must go through an approved platform (Plateforme Agréée, formerly called PDP). The free public portal originally planned (the PPF) was ultimately not deployed as an issuing solution — it now only serves as a simple directory. So you'll need to choose your own approved platform.

Why start now, not in 2027

1. The receiving deadline comes first. Even if you're not yet issuing compliant invoices, you'll need to be able to receive them from September 2026.
2. Choosing and integrating an approved platform takes time. It's not a switch you flip in a day — it needs to connect with your current management tools.
3. The longer you wait, the higher the demand on providers will be once most small businesses tackle this at the same time, close to the 2027 deadline.

What compliance actually involves

• A quick audit of how you currently invoice.
• Choosing the approved platform best suited to your size and budget.
• Automating the generation of compliant invoices from your existing tools.
• A short training session for your team.

A point that's often misunderstood: who owns the account

Whichever provider helps you implement this, the account on the approved platform must be registered in your company's own name (your own SIRET), not the provider's. It's your legal obligation — make sure that's the case before signing anything.