France's e-invoicing mandate: what applies in 2026 and 2027

Published 19 October 2026 · 7 min read

France's e-invoicing mandate applies in two steps. Since 1 September 2026, every business established in France and subject to VAT, whatever its size, must be able to receive electronic invoices through an approved platform (plateforme agréée). On the same date, large and intermediate-sized enterprises started issuing their invoices electronically and sending e-reporting data. SMEs and micro-enterprises follow on 1 September 2027 for issuing and e-reporting. The dates are set by Article 26 of Law 2022-1157 of 16 August 2022, as rewritten by Article 91 of the Finance Act for 2024 (Law 2023-1322 of 29 December 2023), and restated in the English presentation of the French tax authority (DGFiP) of 10 February 2026.

The official timeline in one table

The law allows a decree to set later dates, no later than 1 December 2026 and 1 December 2027 respectively. As at 19 October 2026, the consolidated texts on Légifrance still show the September dates. From 1 January 2027, the CGI's VAT rules move to the Code des impositions sur les biens et services (Ordinances 2025-1247 and 2026-671; BOFiP, 7 October 2026), so some article numbers cited here will change.

Which size category you are in

The categories are those of Article 51 of Law 2008-776 of 4 August 2008, defined by Decree 2008-1354 of 18 December 2008 (Article 3). Each combines a headcount ceiling with a turnover or balance-sheet ceiling; meeting either financial ceiling is enough.

Under Article 91 of the Finance Act for 2024, the category is assessed for each legal entity (its SIREN number, per the DGFiP), not per group, as at 1 January 2025, on the last financial year closed before that date. A fictitious example: a company with 40 employees, EUR 9 million of turnover and a EUR 6 million balance sheet at 31 December 2024 is an SME: receiving since 1 September 2026, issuing and e-reporting from 1 September 2027.

Receiving: already mandatory

Under Article 289 bis of the French General Tax Code (CGI), in force since 21 February 2026, invoices between taxable persons established in France are issued, transmitted and received through an approved platform, and the State keeps a central directory (annuaire central) that tells each platform where to deliver an invoice. The DGFiP states that companies of any size subject to e-invoicing must choose a platform for receiving their invoices as from 1 September 2026; the directory has been open for consultation since 18 September 2025.

Concretely, receiving means a contract with an approved platform (the list is on impots.gouv.fr, in French only), your receiving address recorded in the directory by that platform, and a process to collect, accept or refuse and archive incoming invoices. Since the Finance Act for 2026 (Law 2026-103 of 19 February 2026, Article 123), Article 1737 IV bis CGI penalises a business that does not use an approved platform to receive: a formal notice with three months to comply, then EUR 500 if the breach continues, then a new notice and EUR 1,000, plus EUR 1,000 for each later three-month period.

Issuing: what changes on 1 September 2027

For SMEs and micro-enterprises, from 1 September 2027, invoices for supplies of goods and services between two taxable persons established in France must be issued in a structured format defined by ministerial order and sent through an approved platform. The DGFiP is explicit: an e-invoice "is not a PDF file sent by email" but a file of structured data, time-stamped by the platform and made available to the customer in readable form. The exceptions it lists are transactions exempt from VAT under Articles 261 to 261 E CGI, transactions exempt from invoicing, and defence or security contracts.

The penalty for an invoice that should have been electronic is set by Article 1737 III CGI: EUR 50 per invoice, capped at EUR 15,000 per calendar year, for invoices issued from 1 September 2026 (raised from EUR 15 by the Finance Act for 2026). Article 1737 V adds a right to make a mistake: no fine for a first breach in the current calendar year and the three preceding years, if corrected spontaneously or within thirty days of the administration's first request.

E-reporting in short

E-reporting covers what e-invoicing does not. Under Article 290 CGI, a taxable person established in France sends data on its sales to private individuals and other non-taxable persons and on its cross-border business transactions, excluding those exempt under Articles 261 to 261 E; Article 290 A adds payment data for transactions on which VAT becomes chargeable on payment, for example services. Everything goes through your approved platform, at a frequency fixed by your VAT regime (Annex II CGI, Articles 242 nonies O and P, as amended by Decree 2026-677 of 27 July 2026):

No transmission is due for a period without a relevant transaction. Under Article 1788 D CGI, a missing or non-compliant transmission costs EUR 500, capped at EUR 15,000 per calendar year, with the same first-breach tolerance. Details in our guide to e-reporting in France.

Four preparation steps

1. Fix your own dates. Classify the legal entity on its last financial year closed before 1 January 2025 and write down the two dates that apply. A foreign parent or a non-established supplier follows different rules: France's e-invoicing rules for foreign companies.
2. Choose and sign with an approved platform. Compare cost for your volume, compatibility with your software, support in English, archiving and ease of leaving; Decree 2026-677 now regulates platform changes. See how to choose an accredited platform.
3. Clean the data. SIREN numbers of business customers, mandatory invoice mentions, VAT rates per line, delivery addresses, numbering.
4. Write the procedure and test it. Who receives, approves or refuses, issues, sends e-reporting and archives. Run test invoices with your platform and your accountant before the switchover.

FAQ

Is a PDF invoice sent by email still acceptable?

Between two businesses established in France, no, once your issuing date has passed: 1 September 2026 for large and intermediate-sized enterprises, 1 September 2027 for SMEs and micro-enterprises. Invoices to private individuals and to customers outside France are not covered by e-invoicing; they fall under e-reporting instead.

Could the 1 September 2027 date still move?

The law allows a decree to set a later date, no later than 1 December 2027. As at 19 October 2026, Légifrance shows 1 September 2027 unchanged, and Decree 2026-677 of 27 July 2026 contains no postponement.

I am under the VAT exemption scheme. Am I concerned?

Yes. The DGFiP states that the reform applies to all taxable persons, including companies under the VAT exemption scheme, self-employed professionals and micro-entrepreneurs. Receiving has been mandatory since 1 September 2026; as an SME or micro-enterprise, you issue e-invoices and send e-reporting from 1 September 2027, one transmission per two calendar months.