Guides › France · Last reviewed: 5 October 2026
France electronic invoicing deadlines for 2026–2027
France's reform is in force. Since 1 September 2026, every French business must be able to receive electronic invoices, and large companies (grandes entreprises) and mid-size companies (ETI) must issue their domestic B2B invoices electronically. From 1 September 2027, the issuing obligation extends to SMEs and micro-enterprises. Invoices flow through government-accredited platforms — plateformes agréées, formerly called PDPs — not by direct e-mail, in one of three accepted formats: Factur-X, UBL or CII conforming to EN 16931 plus French requirements.
The deadlines in detail
| Date | Obligation | Who |
|---|---|---|
| 1 Sept 2026 | Receive e-invoices | All VAT-registered businesses in France, regardless of size. |
| 1 Sept 2026 | Issue e-invoices + e-reporting | Grandes entreprises and ETI (mid-size companies). |
| 1 Sept 2027 | Issue e-invoices + e-reporting | PME (SMEs) and micro-enterprises — including freelancers and auto-entrepreneurs invoicing French businesses. |
Size categories follow the official INSEE definitions based on headcount, turnover and balance-sheet totals. The receiving obligation matters even for the smallest business: since September 2026 your larger French suppliers send you structured invoices through the platform network, and you need a platform connection to get them.
The start-up phase: tolerance, not a postponement
The legal calendar was kept. The DGFiP's start-up guide states that during the initial phase, sanctions will not be applied to businesses that run into difficulties but are on a serious path to compliance — and that this is explicitly not an exemption. In practice the administration expects you to show concrete, dated evidence: a chosen or contracted platform, exchanges with your software provider or accountant, a connection timeline, and how you regularise invoices that could not yet follow the electronic circuit. Invoices received by e-mail, PDF or paper for a real transaction must not be refused or left unpaid for that reason alone.
What counts as an e-invoice in France
The reform covers domestic B2B transactions between French VAT-registered businesses. A compliant invoice must be:
- One of three formats ("le socle"): Factur-X (PDF with embedded XML), UBL, or UN/CEFACT CII — each following EN 16931 plus French rules;
- Carrying additional French mandatory data beyond the EU core, such as the parties' SIREN numbers, the category of the operation (goods / services / both), and where relevant the option for VAT payment on debits and a delivery address;
- Transmitted via an accredited platform (plateforme agréée / PDP) chosen by you, which delivers it to the buyer's platform and reports the data to the tax authority. There is no free public exchange portal: since the 2024 redesign, the public system (PPF) acts as the directory and data concentrator only.
Alongside e-invoicing, e-reporting requires transmitting transaction and payment data for B2C and cross-border sales on the same timeline.
Honest scope note: Fakturate generates EN 16931-compliant UBL (Peppol BIS 3.0 profile) — ideal for Peppol countries and cross-border invoicing, and a solid way to learn structured invoicing before the French mandate bites. For domestic French invoices under the mandate, your accredited platform is the compliance gatekeeper: it may require the French profile, extra fields (SIREN, category of operation) or Factur-X. Confirm with your platform what it accepts.
What happens if you ignore it
Non-compliant invoices can be rejected by the buyer's platform — which in practice means you don't get paid until you fix them. The 2026 Finance Law (Law no. 2026-103 of 19 February 2026) raised the fines, in force since 21 February 2026:
- €50 per invoice not issued electronically when it should have been, capped at €15,000 per calendar year (CGI art. 1737), up from €15;
- €500 per e-reporting failure (transaction or payment data not transmitted), up from €250;
- No platform to receive invoices: a formal notice first, then €500 if you have not complied within three months, and €1,000 for each further three-month period (CGI art. 1737 IV bis).
The start-up tolerance above applies to good-faith difficulties; it does not cover businesses that ignore the obligation or refuse to enter the system.
What to do now
- Make sure you can receive — this already applies to you. If you have not chosen a plateforme agréée yet, do it now and keep the paperwork showing you started: the DGFiP publishes the list of accredited platforms on impots.gouv.fr, and many accounting tools include one.
- Check your directory entry. Your business will be listed in the central directory (annuaire) by SIREN so senders' platforms can route invoices to you.
- SME or micro-enterprise? You issue from 1 September 2027. Use the year to pick a platform that also handles your outgoing invoices and e-reporting.
- Get fluent in structured invoices now. Generate a free EN 16931 UBL invoice and inspect it, or run your existing files through the validator — the European core of the French formats is exactly this standard.
- Selling to other EU countries? Belgium already mandates Peppol B2B (since January 2026) and Germany is phasing in its own rules — a Peppol BIS UBL from the generator is the right format there today.
Official sources
- DGFiP — Facturation électronique : guide pratique de démarrage au 1er septembre 2026 (PDF)
- DGFiP — Je découvre la facturation électronique
- European Commission — eInvoicing in France country factsheet
Try it now: build a structured EN 16931 invoice in 60 seconds with the free generator — no account, nothing uploaded. Une version française de l'essentiel est disponible sur la page facture électronique.
Last reviewed: 5 October 2026. This guide summarizes official sources and is not legal or tax advice. Spotted an inaccuracy? Tell us.