E-invoicing in France 2026, what changes for your business

What is e-invoicing?

An e-invoice is not just a PDF sent by email. It is an invoice issued, sent and received in a structured form, that is, a data file that software reads directly, compliant with the European standard EN 16931.

The reform is based on article 289 bis of the French General Tax Code (code général des impôts), created by the law of August 16, 2022. It requires invoices between VAT-registered businesses established in France to be issued, sent and received through an accredited platform.

E-invoicing and e-reporting

E-invoicing covers invoices between VAT-registered businesses established in France. E-reporting covers what falls outside it, that is, sales to consumers and international transactions. For those, businesses send transaction data to the tax authorities rather than the invoices themselves. It is all explained on our page e-reporting explained.

Who is affected?

Every VAT-registered business established in France is affected, whatever its size and sector. That includes businesses under the VAT exemption threshold (franchise en base), freelancers, liberal professions and micro-entrepreneurs.

It is often overlooked, but a business that issues no invoices is affected too, because it must be able to receive e-invoices since September 1, 2026. If you are self-employed, read our page e-invoicing for micro-entrepreneurs.

This timeline is set by article 91 of the 2024 Finance Act. Guadeloupe, Martinique and La Réunion are included; Mayotte and French Guiana are excluded, as VAT does not apply there.

To see in four questions whether you are affected and from when, including under the VAT exemption threshold or with VAT-exempt sales, use our Am I affected? tool.

The official timeline

Two other dates matter. The e-invoicing directory has been open for look-ups since September 18, 2025, and the new 10-year retention period for tax documents applies from January 1, 2027.

There will be no postponement to 2028

An amendment to postpone the reform was adopted in committee in March 2025, then removed in the public session of April 11, 2025. The simplification law enacted in May 2026 contains no provision on e-invoicing. You will find the month-by-month detail in our e-invoicing timeline.

Going through an accredited platform

The public invoicing portal (portail public de facturation, PPF) was meant to let every business send and receive its invoices for free. On October 15, 2024, the ministry in charge of the Budget confirmed that this role was dropped. The PPF keeps the central directory and the data concentrator for e-reporting.

Every business must therefore go through an accredited platform (plateforme agréée, formerly known as “PDP”). More than a hundred are registered; the official list is published on impots.gouv.fr. Several have a free plan, such as Indy, Tiime, Abby and Shine. To compare them, read choosing an accredited platform.

The Factur-X, UBL and CII formats

• Factur-X is the reference format in France, a readable PDF (PDF/A-3) that carries a structured XML file inside it.
• UBL is a pure XML format.
• CII is the other accepted XML syntax.

For tax purposes, the structured file is part of the invoice, which affects how it must be kept. Platforms also send lifecycle statuses. There are sixteen of them, four of which are mandatory (submitted, refused, rejected, paid).

The penalties of the 2026 Finance Act

The French tax authority (DGFiP) has announced lenient enforcement during the start-up phase for businesses making a genuine effort. The detail is on our page penalties and fines.

Keeping invoices for 10 years in their original format

• An e-invoice must be kept in electronic form, because printing a Factur-X is not enough.
• It must be kept in its original format, since the XML is part of the invoice.
• Its authenticity, integrity and legibility must be guaranteed for the whole retention period.

Accredited platforms are not required to archive your invoices, this responsibility stays with you. For the detail, read archiving e-invoices.

The new mandatory details

1. The customer’s SIREN number (the French company number);
2. The delivery address, if it differs from the customer’s address;
3. The nature of the transactions (goods, services, or both);
4. The mention “Option pour le paiement de la taxe d’après les débits” (option to pay VAT on an accrual basis), where it applies.

If you haven’t done so yet, start collecting your customers’ SIREN numbers now. Our SIREN and VAT number checker helps you check them, and our Factur-X invoice creator adds these details to your invoices.

What changes day to day

For most small and medium-sized businesses, what changes right away is receiving. During the transition, your invoices arrive through the accredited platform, but also by email, by post or on your suppliers’ portals.

The tax authorities recommend not blocking an invoice that arrived through another channel. During the start-up phase, it can still be processed and paid, and the VAT remains deductible if the transaction is real. The real risk is losing track of where each invoice came from.

Nine things to check now

1. Review your supplier invoices, noting how many you receive, through which channels and from which suppliers.
2. Choose an accredited platform, directly or through your software, your accountant or your bank.
3. Check that your software is registered, or connected to a platform.
4. Check your listing in the directory and your receiving addresses.
5. Test a real delivery with a pilot supplier.
6. Collect your customers’ SIREN numbers for issuing in 2027.
7. Prepare for e-reporting if you sell to consumers or abroad.
8. Organize 10-year archiving, including for what arrives outside the platform.
9. Document your path to compliance, because that is what protects you during the start-up phase.

Frequently asked questions

Official sources (in French): impots.gouv.fr, je découvre la facturation électronique · impots.gouv.fr FAQ · economie.gouv.fr · Légifrance

Updated on October 15, 2026 by the Clivio team. Spotted a mistake, or a new text? contact@clivio.app