E-invoicing between businesses is becoming mandatory in France, in stages. The timeline is set by law and has been maintained. Here is what is changing, when, and what a TPE (very small business) or a PME (small or medium-sized enterprise) must do right now (fact sheet F39785).
1. The timeline
- Since 1 September 2026: all businesses subject to VAT, whatever their size, must be able to receive e-invoices, through an approved platform (plateforme agréée).
- Since 1 September 2026: large companies and ETIs (mid-sized companies) must issue their invoices electronically.
- From 1 September 2027: SMEs and micro-enterprises will in turn have to issue their invoices electronically.
An SME can start issuing e-invoices now if it wishes. Before 2027, a customer cannot force it to use e-invoices, nor refuse to pay a paper or PDF invoice on that ground alone (DGFiP practical guide).
2. Which company size?
- Micro-enterprise: fewer than 10 employees and revenue or balance sheet total below €2 million.
- SME: fewer than 250 employees and revenue below €50 million or balance sheet total below €43 million.
- ETI (mid-sized company): 250 to 4,999 employees, with revenue below €1.5 billion or a balance sheet total below €2 billion.
3. Approved platforms
E-invoices must go through an approved platform, registered by the tax authorities. Your invoicing software can be a “compatible solution” (solution compatible) connected to an approved platform, but it cannot transmit invoices on its own. You can change platform at any time (impots.gouv.fr). The State maintains a directory showing, for each business, the platform on which it receives its invoices.
4. Formats
Three formats make up the core standard: UBL, CII and Factur-X (a readable PDF that contains the structured data). A plain PDF is not an e-invoice within the meaning of the reform.
5. The new mandatory details
- the customer's SIREN (company identification number);
- the delivery address, if it differs from the customer's address;
- the nature of the transaction: supply of goods, provision of services, or both;
- where applicable, the option to pay VAT on an invoicing basis (TVA d'après les débits; fact sheet F31808).
6. E-reporting
Transactions that do not give rise to an e-invoice between French businesses (sales to private individuals, transactions with foreign parties) require data to be transmitted to the tax authorities, known as “e-reporting”, on the same timeline by company size.
7. Penalties
- Invoice not issued electronically: €50 per invoice, up to €15,000 per calendar year (Article 1737 of the French General Tax Code).
- No platform to receive invoices: after a formal notice left unheeded for 3 months, a fine of €500, then €1,000 for each further period.
- A first offense remedied spontaneously, or within 30 days of a request from the tax authorities, is in principle not penalized.
These amounts were raised by the 2026 Finance Act (loi de finances pour 2026): many websites still show the old ones.
8. What a TPE or an SME must do now
- Check your obligations with the impots.gouv.fr simulator (impots.gouv.fr).
- Map your flows: business customers, private individuals, foreign customers; suppliers.
- Choose an approved platform, directly or through your software, your chartered accountant (expert-comptable) or your bank, checking which formats are accepted.
- Check your listing in the directory, so that you receive your invoices in the right place.
- Update your customer and supplier files: SIREN numbers, addresses.
- Organize how you receive invoices: who approves incoming invoices, who tracks their status.
- Keep a record of your steps: the tax authorities have announced leniency for businesses seriously engaged in becoming compliant, though this is not a postponement.
Please note: this guide is for information only, up to date as of 14 October 2026, and is no substitute for advice tailored to your situation. For a specific case, consult your chartered accountant or your lawyer.