Last reviewed against official French government guidance: September 5, 2026

TL;DR

Since September 1, 2026, every business established in France and subject to VAT must be able to receive electronic invoices. Large companies and intermediate-sized enterprises must also issue them from that date; SMEs and micro-enterprises follow on September 1, 2027. Invoices must pass through an approved platform (PA), directly or through a compatible solution. A scanned invoice or ordinary PDF sent by email is not an electronic invoice under the reform.¹²

This guide answers the post-deadline questions businesses need to settle: can I receive e-invoices, when must I issue them, and what should I do now? For a country-level summary, see our France compliance overview. For the infrastructure change, read PPF vs PDP/PA: what changed.

Solutions for TPE and Small Businesses

Micro-enterprises, self-employed people and businesses using the VAT exemption scheme are still within the reform's scope. From September 1, 2026, they must be able to receive e-invoices; their issuance deadline is September 1, 2027.¹²

You do not necessarily need to replace your existing invoicing software. The tax authority advises businesses to ask their software provider whether the product is connected to an approved platform. If you do not use software, an approved platform may let you create invoices directly.¹

What a small business needs

Choose an approved platform from the official DGFiP list.
Confirm whether your current invoicing or accounting tool connects to that platform.
Make sure customer identifiers and mandatory invoice fields are complete.
Test reception before September 1, 2026, and test issuance well before September 1, 2027.

An invoice generator can help create and validate invoice data, but it is not a substitute for the approved platform required to transmit and receive invoices.

What is France's E-Invoicing Mandate?

France is introducing a mandatory Business-to-Business (B2B) e-invoicing system as part of its digital transformation initiative¹. The reform aims to:

Combat VAT fraud through standardized invoice and transaction data
Simplify VAT collection and reduce administrative burden
Modernize business processes across all company sizes
Align with EU directives on digital invoicing (EN 16931 standard)

The domestic e-invoicing obligation covers purchases and sales of goods or services between businesses established in France and subject to French VAT, including businesses using the VAT exemption scheme. Some VAT-exempt operations are outside the obligation.¹²

France e-invoicing timeline: 2026 and 2027

The implementation follows a phased approach:

September 1, 2026

All businesses subject to VAT in France must be able to receive e-invoices.¹²
Large companies and intermediate-sized enterprises (ETIs) must issue e-invoices and transmit the required transaction and payment data.²
SMEs and micro-enterprises must receive e-invoices, while their issuance obligation starts one year later.²

September 1, 2027

SMEs and micro-enterprises must issue e-invoices and transmit the required transaction and payment data.²

Key takeaway: company size changes the issuance deadline, not the September 2026 obligation to be able to receive e-invoices.

PA vs PPF: which platform is required?

What Happened to the PPF?

The French government no longer offers a public invoice-transmission portal for this reform. Businesses transmit and receive through an approved platform (PA), directly or through a compatible solution.¹³

What is a PA (formerly PDP)?

An approved platform (PA) is a private operator registered by the French tax administration. It can:³

Receive invoices from issuers
Convert invoice formats where needed while preserving integrity, authenticity, readability and completeness
Transmit invoices to recipients
Transmit required invoice, transaction and payment data to the tax administration

Only an approved platform can perform all transmission and reporting functions under the reform. A compatible software solution may remain your user interface, but it must connect to an approved platform.³

Why This Matters

You cannot send e-invoices directly to other businesses
You must choose an approved platform, either directly or through a compatible solution.
Approval is an official registration by the tax administration, not a generic software certification.
Features and prices vary, so verify the operator on the official list before signing.

Mandatory E-Invoice Formats

The DGFiP identifies a common format base: UBL, CII and a mixed format combining structured data with a readable image, such as Factur-X.²⁴

1. Factur-X (Hybrid PDF + XML)

How it works:

Visual PDF for humans to read
Embedded XML data for machines to process
One file contains both formats

Advantages:

Easy for recipients to view (looks like a normal PDF)
Machine-readable for automated processing
Widely supported by French accounting software

2. UBL 2.1 (Universal Business Language)

International XML standard maintained by OASIS.

How it works:

Pure XML format
Structured data only (no visual representation)

Advantages:

International standard used globally
Highly structured and standardized
Good for B2B integrations

3. UN/CEFACT CII (Cross Industry Invoice)

Alternative XML standard developed by the UN.

How it works:

Pure XML format
Similar to UBL but different structure

Advantages:

UN-backed standard
Used in some enterprise systems

Which format should you choose?

Choose the format supported by your accounting workflow and approved platform. Factur-X can ease human review because it combines a PDF representation with structured data. UBL and CII are structured XML formats suited to automated exchange. Approved platforms must support the regulatory base formats and may convert a supplier's format into one suitable for the customer.³⁴

Who Needs to Comply?

Required to Issue E-Invoices (September 2026):

Large enterprises
Intermediate-sized enterprises (ETIs)

Required to Issue E-Invoices (September 2027):

Small and Medium Enterprises (SMEs)
Micro-enterprises
Self-employed professionals

Required to Receive E-Invoices (September 2026):

All businesses established in France and subject to VAT, including those using the VAT exemption scheme
This includes independent professionals and micro-entrepreneurs within that scope

Transactions outside domestic B2B e-invoicing

Sales to consumers and transactions with foreign operators are generally covered by e-reporting, not domestic B2B e-invoicing. Certain VAT-exempt operations are outside e-invoicing. Check the DGFiP questionnaire or a qualified adviser for the treatment of a specific transaction.¹²

Penalties for Non-Compliance

The official DGFiP in-depth FAQ states that failure to issue an electronic invoice can trigger a fixed fine of €15 per invoice, capped at €15,000 per calendar year. The first infringement is not sanctioned only when it is corrected spontaneously or within 30 days of the administration's first request. Penalties vary by obligation; consult the current official FAQ rather than treating the annual cap as a fine “per violation.”⁵

How to prepare: practical checklist

Use this checklist now, whether your reception setup should already be live or your issuance deadline is September 1, 2027.

1. Assess your current process

✅ Map your current invoicing process

How many invoices do you issue per month?
What software/system do you currently use?
Who handles invoicing in your organization?

✅ Select an approved platform

Compare features, pricing, and support
Check integration with your existing accounting software
Verify its registration on the official DGFiP list

✅ Check your accounting software compatibility

Does it support Factur-X or UBL 2.1?
Does it integrate with your chosen PA?
Do you need an upgrade?

2. Connect and test

✅ Register with your chosen PA

Complete the onboarding process
Set up technical integration
Test invoice creation and transmission

✅ Update your invoicing templates

Ensure all mandatory fields are included
Add PA routing information where required
Update terms and conditions if needed

✅ Train your team

Accounts payable staff
Accounts receivable staff
Customer service (to handle client questions)

3. Prepare people and counterparties

✅ Run parallel tests

Issue e-invoices alongside traditional invoices
Test with willing customers
Identify and fix issues

✅ Communicate with customers and suppliers

Inform them of your PA details
Explain your applicable reception or issuance obligation
Share your e-invoicing capabilities

✅ Final system verification

Confirm PA integration is stable
Verify format compliance
Test error handling

4. Verify before go-live

✅ Go live

Confirm that your business can receive e-invoices
Issue e-invoices if you're a large/mid-sized company
Monitor reception and resolve directory or routing issues

Common Questions

Can I still issue PDF invoices after September 2026?

If you're a large or mid-sized company: an ordinary PDF sent by email is not sufficient for transactions within the reform's scope. A compliant e-invoice may still include a readable PDF representation, as Factur-X does, but it must contain structured data and pass through an approved platform.

If you're an SME or micro-enterprise: YES, until September 2027. But you must still be able to receive e-invoices.

Do I need to change my current invoicing software?

It depends. Ask whether your current product connects to an approved platform and supports the invoice formats you need. You may need:

A software update (often free)
A plugin or module (may cost extra)
A complete replacement (if your software is outdated)

What if my client has not chosen a PA yet?

Ask your approved platform how the recipient is listed in the national directory. Do not assume that an ordinary email attachment satisfies the reform: the DGFiP states that a scanned invoice, ordinary PDF or document sent by email is not a compliant electronic invoice.²

Are international invoices affected?

Transactions with operators established abroad generally fall under transaction e-reporting rather than domestic B2B e-invoicing. The exact reporting treatment depends on the transaction, so check the official DGFiP guidance for your case.²

What about B2C invoices (to consumers)?

B2C sales are not part of domestic B2B e-invoicing, but transaction and, where applicable, payment data can fall under e-reporting. “Not e-invoicing” does not mean “outside the reform.”²

Benefits of Early Adoption

The DGFiP identifies faster exchanges, improved traceability, more reliable invoice data and shorter processing times as expected benefits of the reform. Preparing early gives a business more time to test these process changes before its deadline.

Cost Savings

Eliminate paper, printing, and postage costs
Reduce manual data entry errors
Faster payment processing

Efficiency Gains

Automated invoice matching
Faster reconciliation
Real-time tracking of invoice status

Competitive Advantage

Position your business as modern and efficient
Attract customers who prioritize digital operations
Prepare for future EU-wide e-invoicing standards

Environmental Impact

Reduce paper waste
Lower carbon footprint from mail transportation

Need Help?

Official Resources:

Conclusion

France's e-invoicing reform changes both invoice format and transmission. After the September 1, 2026 reception milestone, the practical priority is to confirm your setup and plan issuance according to your company size.

Key actions to take now:

Choose and register with an approved PA
Verify your accounting software compatibility
Train your team on the new processes
Communicate with customers and suppliers

The Ministry of Economy identifies faster exchanges, better tracking and reduced processing time among the expected benefits.¹

Sources and References

Frequently Asked Questions (FAQ)

When is e-invoicing mandatory in France?

E-invoicing is mandatory from September 1, 2026 for large and mid-sized companies to issue invoices, and for all businesses to receive them. SMEs and micro-enterprises must start issuing e-invoices by September 1, 2027.

What is a PDP/PA platform in France?

A PA (formerly PDP) is a private platform registered by the French tax administration to transmit e-invoices and required data. A business can use it directly or through a connected compatible solution.

Is the PPF still used for invoice transmission?

No. Invoice transmission must go through an approved platform, directly or through a compatible solution.¹³

Which e-invoice formats are accepted in France?

The common format base includes UBL, CII and Factur-X. Factur-X combines a readable PDF representation with structured data.²⁴

What are the penalties for non-compliance?

For failure to issue an e-invoice, the official DGFiP FAQ states €15 per invoice, capped at €15,000 per calendar year. The first infringement is not sanctioned only when it is corrected spontaneously or within 30 days of the administration's first request.⁵

Last reviewed: September 5, 2026

This article provides general information based on publicly available sources and should not be considered legal or tax advice. Consult with a qualified French tax advisor for guidance specific to your business situation.

French Ministry of Economy (updated 2026). Tout savoir sur la facturation électronique pour les entreprises. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰
French tax authority, DGFiP (updated May 26, 2026). Je découvre la facturation électronique. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³
French tax authority, DGFiP. Facturation électronique et plateformes agréées. ↩ ↩² ↩³ ↩⁴ ↩⁵
French tax authority, DGFiP (2025). Formats de facture électronique compatibles avec la réforme (UBL/CII/Factur-X). ↩ ↩² ↩³
French tax authority, DGFiP. Foire aux questions – J'approfondis la facturation électronique. ↩ ↩²

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