France's e-invoicing reform 2026–2027: what businesses need to know
In short: since 1 September 2026 all VAT-registered businesses in France must be able to receive e-invoices. Large and mid-sized companies must issue them from that date; small and micro businesses (including sole traders) have until 1 September 2027.
Timeline
| Date | Who | Obligation |
|---|---|---|
| 1 September 2026 | All businesses | Be able to receive e-invoices |
| 1 September 2026 | Large and mid-sized companies | Issue all B2B invoices electronically and report transaction data (e-reporting) |
| 1 September 2027 | SMEs and micro-businesses, including sole traders | Issue e-invoices and e-reporting |
What is a French e-invoice?
- A structured format: UBL, CII, or a mixed format combining structured data and an image (such as Factur-X).
- The mandatory mentions in dedicated fields, for example the SIREN number of supplier and customer.
- Sent through a certified platform ("plateforme agréée"), a private company registered by the State.
A plain PDF sent by e-mail or a scanned paper invoice no longer complies for invoices between businesses.
What to do now
- Choose a certified platform to receive (already required) and, depending on your size, to issue invoices.
- Check your customer data: SIREN numbers, delivery addresses, VAT categories. Our VAT number check helps for EU customers.
- Read what you receive: open UBL or CII XML files for free with our e-invoice viewer.
- Customers abroad: for customers in Belgium (Peppol) or Germany (XRechnung), our AI PDF converter (coming soon) creates an e-invoice in their format.
Your software only produces PDF invoices?
Create a valid e-invoice for free with our form – checked against the official validation rules. AI import of PDF invoices is coming soon.
Create an e-invoice for free →
Create an e-invoice for free →
Source: impots.gouv.fr. Factuurkit is not a certified platform; official sending in France must go through one. This guide is not tax advice.