Last update of this article: February 4, 2026
The French electronic invoicing reform is not a simple “switch to PDF”. It establishes a structured exchange of invoices and the transmission of data to the tax authorities, with a progressive implementation schedule starting on 1 September 2026.
1) What is electronic invoicing, and since when does it apply?
Under the reform, an “electronic invoice” (e-invoicing) is an invoice created, transmitted and received in dematerialised form, using a structured format that allows automated processing.
The formats provided for include, in particular, Factur-X, UBL and CII.
Note: a PDF sent by email is not, in itself, an electronic invoice within the meaning of the reform, unless it is part of a compliant system (e.g. Factur-X).
Since when?
- 1 September 2026 → obligation to receive electronic invoices for all concerned businesses + obligation to issue electronic invoices for large enterprises and ETIs.
- 1 September 2027 → obligation to issue electronic invoices for SMEs and micro-enterprises.
2) Objectives of the reform
The tax authorities highlight very operational objectives:
- combating VAT fraud through improved traceability of transactions;
- simplifying business processes (standardisation, automation);
- ultimately enabling the pre-filling of certain VAT returns based on the data collected.
3) Which businesses are concerned (and according to which thresholds)?
The reform applies to businesses established in France and subject to VAT (including those benefiting from the VAT exemption regime), subject to the sectoral or transactional exclusions outlined below.
For the implementation schedule, the authorities classify businesses by category (micro / SME / ETI / large enterprises), traditionally defined by thresholds relating to headcount and annual turnover (excluding VAT) or total balance sheet (by decree).
Electronic invoicing in France: is your firm ready?
Identifying transaction flows early is key to compliance
CONTACT USSummary timetable (by business size)
Category
Micro-enterprise
SME
ETI
Large enterprise
Thresholds ( annual turnover excl. VAT)
≤ €2m
≤ €50m
≤ €1.5bn
above
Receipt of e-invoices
01/09/2026
01/09/2026
01/09/2026
01/09/2026
Issuance of e-invoices + e-reporting
01/09/2026
01/09/2026
01/09/2027
01/09/2027
4) Clearly distinguishing e-invoicing and e-reporting
A) E-invoicing (domestic B2B invoices)
E-invoicing concerns the exchange of invoices between professionals (B2B) established in France for transactions within scope.
The invoice is transmitted via an accredited platform, which manages delivery and the transmission of required data.
Timing of transmission
- At the time the invoice is issued: transmission to the customer via the platform, and extraction/transmission of the required data to the tax authorities through the prescribed channels.
Note: the reform introduces additional invoice data that may be required (e.g. customer SIREN, transaction category, VAT option on debits, delivery address if different).
B) E-reporting (transaction and/or payment data)
E-reporting covers transactions outside the scope of e-invoicing, in particular:
- sales or services to private individuals (B2C);
- transactions involving foreign parties (depending on the case);
- and, for certain services, the reporting of payment data (VAT chargeable on receipt).
Two sub-categories not to be confused
Transaction e-reporting
→ Periodic transmission of sales or service data (amounts, VAT, etc.) when there is no corresponding domestic B2B electronic invoice.
Payment e-reporting
→ Transmission of the date of receipt of payment and the amount collected (by VAT rate where applicable).
Where a transaction has given rise to an electronic invoice, the information may be transmitted via a “paid” status completing the invoice.
When are the data transmitted?
The authorities expressly state that e-reporting data are not transmitted in real time. The frequency depends on the VAT regime:
- Standard real regime → transmission by ten-day period, within 7 days following the end of the period;
- Simplified real regime → monthly, within 10 days following the end of the month;
- VAT exemption regime → monthly, within 10 days following the end of the month;
Real estate works (as per the table) → standard real regime by ten-day period, within 10 days.
5) Obligations and timetable: focus by type of business
Large enterprises and ETIs
01/09/2026:
→ obligation to receive electronic invoices;
→ obligation to issue electronic invoices (domestic B2B);
→ obligation to comply with e-reporting for transactions outside e-invoicing (B2C, international, etc.).
SMEs and micro-enterprises
01/09/2026:
→ obligation to receive electronic invoices.
01/09/2027:
→ obligation to issue electronic invoices and comply with e-reporting obligations.
6) Specific cases: invoices to private individuals and foreign clients
A) Private individuals (B2C)
Invoices issued to private individuals do not fall within the scope of e-invoicing. However, such transactions typically fall under e-reporting (transaction data and, where applicable, payment data if VAT is chargeable on receipt).
Un example is :
- domestic or international B2C transactions (services provided to a private individual in France, within the EU or outside the EU)
B) Foreign clients
Transactions within the scope of e-reporting include numerous cases, including:
- exports to taxable persons outside the EU or non-taxable persons outside the EU
- intra-Community distance sales (subject to thresholds)
services supplied to a foreign business outside the EU: e-reporting according to the illustrated VAT territoriality rules.
7) Which sales or services are not covered by electronic invoicing?
A distinction must be made between:
- transactions outside e-invoicing (but potentially subject to e-reporting), and
- transactions outside the reform altogether (neither e-invoicing nor e-reporting).
A) Transactions exempt from invoicing
(→ outside e-invoicing and outside transmission)
The authorities indicate that certain transactions, in particular those exempt from VAT under Articles 261 to 261 E of the French Tax Code and for which there is no invoicing obligation, are not concerned by the electronic invoicing issuance/transmission requirements.
Examples cited include: healthcare, education/training, real estate, non-profit organisations, banking/insurance.
B) “Out of scope” transactions / specific exclusion cases
The practical guidance issued by the French Tax administration also includes cases of exclusion or specific treatment (e.g. certain situations relating to one-stop shop regimes, or transactions covered by other reporting systems).
8) Accredited platform: purpose and operation
An accredited platform (also referred to as a “partner” dematerialisation platform) is a service provider registered with the tax authorities for a renewable period of three years.
In practice, it is used to:
→ issue, transmit and receive electronic invoices;
→ extract the relevant data and transmit them in accordance with regulatory requirements;
→ transmit e-reporting data (transactions and, where applicable, payments);
→ ensure interoperability and the security of exchanges.
French authorities also make available a list of accredited authorised platforms.
Conclusion
At this stage, a French business can prepare for compliance with electronic invoicing by following these steps:
- identifying and classifying its transaction flows (France B2B / B2C / exports / services abroad / VAT on receipt);
- choosing an accredited platform (or verifying that the tool used is connected to an accredited platform);
- anticipating deadlines: receipt obligations in 2026 for all, issuance obligations in 2026 or 2027 depending on business size.
Cross-border activities involving France?
Electronic invoicing requires a correct legal reading of the French framework
CONTACT USElectronic invoicing becomes mandatory in France under a progressive timetable starting on 1 September 2026.
Starting from that date, all businesses concerned must be able to receive electronic invoices.
The obligation to issue electronic invoices applies:
- from 1 September 2026 for large enterprises and ETIs;
- from 1 September 2027 for SMEs and micro-enterprises.
E-invoicing concerns the exchange of domestic B2B electronic invoices between businesses established in France, using an accredited platform. The invoice is transmitted to the customer and the relevant data is forwarded to the tax authorities.
E-reporting applies to transactions outside the scope of e-invoicing, in particular:
- sales or services provided to private individuals (B2C),
- transactions involving foreign parties,
- and, in certain cases, the reporting of payment data where VAT is chargeable on receipt.
They are therefore distinct obligations, depending on the nature of the transaction.
Yes. SMEs are subject to the electronic invoicing reform in France.
In practice:
- from 1 September 2026, SMEs must be able to receive electronic invoices;
- from 1 September 2027, SMEs are required to issue electronic invoices and to comply with e-reporting obligations.
No. Invoices issued to private individuals (B2C) do not fall within the scope of e-invoicing.
However, such transactions are generally subject to e-reporting, which involves the transmission of transaction data and, where applicable, payment data, in accordance with the applicable rules and reporting frequency.
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The opinion expressed in this article is for informational purposes only.
This article does not constitute legal advice.
In addition, it is important to remind that each client’s tax issue is different because each client’s personal situation is different.
Should you have a similar tax issue, please contact us for an initial discussion of your case.