E-invoicing
French mandate for VAT-registered companies to issue and receive B2B invoices in a structured format via an approved platform, from September 2026.
Definition
An electronic invoice is an invoice issued, transmitted and received as structured data (no longer a “flat” PDF attached to an email). In France, it becomes mandatory for exchanges between VAT-registered companies (domestic B2B) under a calendar starting on 1 September 2026. The reform relies on the European standard EN 16931 and works alongside an e-reporting requirement for flows outside its scope (B2C, intra-EU, international).
In detail
The roll-out follows a two-speed calendar: receiving is universal, issuing is deployed in waves according to company size.
| Deadline | Obligation | Companies concerned |
|---|---|---|
| 1 September 2026 | Receive e-invoices | All companies |
| 1 September 2026 | Issue e-invoices | Large companies and mid-caps |
| 1 September 2027 | Issue e-invoices | SMEs and micro-enterprises |
| 1 September 2026 | VAT e-reporting | B2C, intra-EU, international |
Transmission goes through the free Portail Public de Facturation (PPF, the French public invoicing portal) or through an accredited Plateforme de Dématérialisation Partenaire (PDP, a certified partner platform) interconnected with the PPF. Only three formats are accepted, all compliant with EN 16931: Factur-X (a hybrid PDF/A-3 with embedded XML), UBL and CII (two XML syntaxes). A plain PDF invoice, without structured data, is no longer admissible.
VAT e-reporting completes the system for transactions e-invoicing does not cover: B2C sales, intra-EU and international operations. Transaction data (customer identity, pre-tax amount, VAT, date) is transmitted to the tax authority at a frequency set by the company’s VAT regime.
Non-compliance is costly: the 2026 French finance law raises the fine to €50 per non-compliant invoice, capped at €15,000 per company per year, and a missing e-reporting transmission is penalised at €250.
Frequently asked questions
What are the three mandatory e-invoice formats?
The French tax authority accepts three formats, all compliant with the European standard EN 16931: Factur-X (a hybrid PDF/A-3 with embedded XML), UBL and CII (two XML syntaxes). A plain PDF invoice without structured data will no longer be admissible.
From what date is electronic invoicing mandatory?
1 September 2026: receiving becomes mandatory for all companies and issuing for large companies and mid-caps. SMEs and micro-enterprises must issue from 1 September 2027. E-reporting starts alongside the issuing obligation.
Related terms
- Expense report: tomorrow’s supporting document is an electronic invoice
- Multi-entity consolidation: the structured format feeds an automated export
- Fuel card: the already-structured statements of business cards anticipate fiscal traceability
