THE 5 KEY POINTS
- Receiving has been mandatory since September 1, 2026 for every VAT-registered business, whatever its size, even if it issues no invoices.
- You must go through an accredited platform (plateforme agréée, formerly PDP), since the public portal no longer plays that role. Several have a free plan, such as Indy, Tiime, Abby and Shine.
- You don’t register in the directory yourself. Your platform does it, with your express consent.
- Invoices arrive in your account on the platform. Check it regularly or turn on its notifications.
- An invoice received by email or on paper can still be paid, and the VAT deducted if the transaction is real. The tax authorities have announced a lenient start for businesses making a genuine effort.
Every VAT-registered business must be able to receive
The obligation applies to every VAT-registered business established in France. That includes companies, freelancers, liberal professions, micro-entrepreneurs and even businesses under the VAT exemption threshold (franchise en base, article 293 B of the French General Tax Code, CGI). The French tax authority (DGFiP) puts it plainly.
“Even a business that issues no invoices is affected by the reform: it will have to be able to receive e-invoices.”
DGFiP, impots.gouv.fr (our translation)
| Deadline | Who | What becomes mandatory |
|---|---|---|
| 1 Sept. 2026 | Every VAT-registered business | Receiving e-invoices |
| 1 Sept. 2026 | Large and mid-sized companies | Issuing and e-reporting |
| 1 Sept. 2027 | SMEs, very small and micro-businesses | Issuing and e-reporting |
So your large and mid-sized suppliers have been sending you e-invoices since September 2026, and all your French suppliers will follow in September 2027. These dates are set by article 91 of the 2024 Finance Act. The detail is in our e-invoicing timeline.
If you do nothing
The 2026 Finance Act (article 123) created a fine specific to receiving. The tax authorities first send you a formal notice, giving you three months. They then apply a fine of €500, renewed at €1,000 per quarter if the breach continues. In May 2026, the head of the DGFiP stated that these penalties would be applied “neither immediately, nor automatically and blindly” to businesses making a genuine effort. The detail is on our page penalties.
Step 1 of 6
Choosing your receiving platform
This is the decision everything else depends on. The public invoicing portal (PPF) was dropped as a platform for issuing and receiving, and only keeps the directory and data collection. So there is no longer a free public option. You go through an accredited platform, that is, a private operator registered by the tax authorities. There are more than a hundred, and the official list is published on impots.gouv.fr. We copy it, searchable by name, on our list of accredited platforms (in French).
Three routes lead there.
- Through the software you already useInvoicing, accounting or management software. Ask the vendor whether it is an accredited platform itself or connected to one. This is the route the DGFiP recommends.
- Through your accountant or your bankMany offer access to a platform. For a very small business, it is often the quickest route, as the platform already works with the firm’s tools.
- By choosing a platform yourselfIndy, Tiime, Abby and Shine offer a free plan to issue and receive e-invoices. As of October 15 2026, their pricing pages show no cap on the number of invoices. Compare their terms before choosing.
To compare the offers, read how to choose an accredited platform.
A “compatible solution” is not an accredited platform. These tools, formerly called OD (opérateurs de dématérialisation), work before or after the platform. Only a registered platform sends and receives through the official network, so check that your provider is on the official list.
Step 2 of 6
The mandate and the directory listing
The e-invoicing directory (annuaire) is the national register of the reform. The AIFE, a state agency, runs it for the DGFiP, and it has been open for public look-ups since September 18, 2025 at facturation.chorus-pro.gouv.fr/annuaire. For each business, identified by its SIREN (the French company number) or its SIRET (the number of each establishment), it shows its receiving platform or platforms and its billing addresses.
- Registration goes through your platform. It lists you in the directory after getting your express consent, the “mandate” you sign when you open the account. At the same time, it registers itself as your receiving platform.
- Checking is up to you. A few days after signing, look up your SIREN in the directory. Your platform and your receiving address should appear. If they don’t, chase the platform.
The directory works in levels (mailles). An address can cover the whole business (the SIREN), a suffix or an establishment, which is useful when invoices must reach different departments or sites.
Step 3 of 6
What is your receiving address?
This is what confuses business owners the most. Your receiving address is an identifier registered in the directory, and it has nothing to do with an email address. It tells your suppliers’ platforms where to deliver your invoices, that is, to your accredited platform, for your SIREN. An invoice travels in four steps.
- 1Your supplier issues its invoice from its own accredited platform.
- 2Its platform looks up the directory with your SIREN.
- 3The directory answers by naming your receiving platform.
- 4The invoice arrives in your account on your platform, without going through your mailbox.
You have nothing to forward by hand. You do, however, need to check your account regularly, or turn on the platform’s notifications, since that is where invoices pile up.
The formats you will receive
Three formats meet the European standard EN 16931, and they are not read the same way.
The invoice that still arrives by email
During the transition, this will happen often. The DGFiP’s practical guide is unambiguous.
“[It] must not be set aside solely because it was not sent through the expected electronic channel, when it corresponds to a real transaction.”
Practical start-up guide for September 1, 2026, DGFiP (our translation)
So it can still be processed and paid, and the VAT remains deductible. The mere fact that an invoice does not go through the electronic channel does not automatically deprive you of the right to deduct. Process it as usual, then remind the supplier which channel to use, as the next step suggests.
Step 4 of 6
An email template to tell your suppliers
Your suppliers’ platforms will find you in the directory. A message from you still speeds things up. It avoids duplicates sent by email “just in case” and lets you check that they have your SIREN. Send it to your regular suppliers as soon as your listing appears in the directory.
Writing to French suppliers? The French version of this email is on the page en français.
Hello [First name],
Since 1 September 2026, receiving e-invoices has been mandatory for every VAT-registered French business, including ours.
We can now receive your invoices through the official network. Our details are registered in the national e-invoicing directory.
- Company name [Your company name]
- SIREN [XXX XXX XXX]
- Accredited platform for receiving [Your platform name]
- Billing address [Full address]
Please issue your next invoices from your own accredited platform, which will deliver them to ours through the directory. Once this channel is in place between us, please stop sending them by email.
For any question about our registration, just reply to this message.
Kind regards,
[Signature]
Hello [First name], we now receive our invoices through the official e-invoicing network. Our SIREN is [XXX XXX XXX] and our receiving platform is [Name]. Please issue your next invoices from your accredited platform. Have a good day.
A few tips for sending it.
- Start with your ten biggest suppliers, the ones who invoice every month, then widen the circle.
- Add your SIREN to your email signature and to your purchase orders, since it is what routes the invoices.
- Keep a record of what you send. In an audit, it shows that you are making a genuine effort to comply.
Step 5 of 6
The statuses of a received invoice
Every e-invoice follows a lifecycle, marked by statuses. The DGFiP specifications define 16, numbered 200 to 215. Four are mandatory (submitted, rejected, refused and paid), and five are recommended (made available, taken over, approved, partially approved and payment sent). The “paid” status mainly concerns services subject to VAT on receipts (cash-basis VAT).
The table lists the statuses you will see as a customer, and what each one expects from you.
| Status shown | What it means | What you do |
|---|---|---|
| Made available | The invoice has arrived in your account. | You look at it promptly, because the payment term is already running. |
| Taken over | You have added it to your processing. | You check the amount, the VAT and the matching purchase order. |
| Approved | You approve the invoice. | You schedule it for payment and file it. |
| Partially approved | You approve only part of it. | You contact the supplier about the disputed part. |
| Refusedmandatory | You refuse the invoice. | You explain the reason to the supplier and ask for a credit note or a new invoice. |
| Payment sent | The payment has gone out. | You match it against your bank statement. |
| Paidmandatory | The supplier has received the payment. | Nothing. This status comes from the supplier, for whom it is mandatory in some cases. |
| Disputed or suspended | Something is blocking the processing. | You settle the dispute quickly, because the invoice remains due until it is corrected. |
It is better to refuse an incorrect invoice than to pay it and wait and see. The “refused” status is an official signal that protects both parties. Use it wisely, since it is sent through the system.
Step 6 of 6
Once the invoice is received
Each invoice received must then be checked, filed, passed on to your accountant and kept. This is often where small businesses discover most of the work. Invoices arrive through your platform, but also by email, by post or on suppliers’ customer portals, and a platform isn’t built to organize all that day to day.
File on arrival
Keep a single source of truth. Every invoice goes into the same place, whatever channel it came through, and is filed there by supplier, by date and by whether it has been paid. An organization kept up every week matters more than a very detailed filing plan.
Passing invoices on to your accountant
At the end of the month, your accounting firm expects a complete file, with all invoices and credit notes, a clear paid or unpaid status and consistent VAT totals. When they ask you for the March invoice, it is almost always because the documents are scattered.
Archiving by the rules
An e-invoice must be kept for 10 years, in its original format (a Factur-X with its XML, not a flattened PDF), with guarantees of integrity and legibility. Your platform is not required to archive them for that long, and if you leave it, it only has to keep them for 12 months. Archiving remains your responsibility, as our page archiving e-invoices explains.
Type: invoice · last 30 days
Special cases
Freelancer under the VAT exemption threshold
You are affected. The franchise en base exempts you from charging VAT, but you remain VAT-registered. You have been receiving since September 2026 and you will issue through an accredited platform from September 1, 2027, keeping the mention “TVA non applicable, art. 293 B du CGI”. See our page micro-entrepreneurs.
Several platforms
It is allowed. The directory accepts several receiving addresses, for example one platform per establishment. For a small business, it is rarely a good idea, as each platform adds another account to watch. If you have inherited several, at least bring the filing together in one place.
SCIs, LMNP and small property structures
A property company (SCI) that is VAT-registered (furnished letting with services, option for VAT…) follows the common timeline. A landlord who is not VAT-registered, for example letting unfurnished property to individuals, is in principle out of scope. Many property managers, tradespeople and insurers will still move to the electronic network. If in doubt about your status, ask your accountant.
Invoices from abroad
Purchases from foreign suppliers don’t go through the French e-invoicing network. They fall under e-reporting, which covers international transactions, or under your usual reporting obligations. These invoices will keep arriving as PDFs or on paper, so file them with the others.
Frequently asked questions
Is receiving really mandatory for a very small business?
Yes. Since September 1, 2026, every VAT-registered business established in France must be able to receive e-invoices through an accredited platform. Size makes no difference, and the obligation also applies to micro-entrepreneurs and to businesses that issue no invoices.
Can I receive my e-invoices by email?
Not through the official network. Between French businesses, a PDF sent by email is not a compliant format, and invoices arrive in your account on the platform. During the transition, an invoice received by email can still be processed, and the VAT deducted if the transaction is real.
How much does receiving e-invoices cost?
It can cost nothing. Several accredited platforms have a free plan, such as Indy, Tiime, Abby and Shine. Their paid plans add other features, and their prices depend on the vendor: compare them on their pricing pages.
How do I check that I’m listed in the directory?
Look up your SIREN on facturation.chorus-pro.gouv.fr/annuaire, open since September 18, 2025. Your accredited platform and your receiving address should appear. The platform is the one that lists you, with your express consent.
What should I do with an unreadable XML file?
Keep it, because it is the legal invoice, in UBL or CII format. Open it in your platform or with our free reader, which shows it in plain view without sending it to a server. Keep the original file as it is for archiving.
What do I risk without a platform on September 1, 2026?
A €500 fine after a formal notice left unanswered for three months, then €1,000 per quarter if the breach continues. The tax authorities have however announced that they would not automatically penalize businesses making a genuine effort. Choose a platform without waiting and keep a record of your steps.
Does my accredited platform archive my invoices for 10 years?
Not necessarily. Archiving with evidential value is not one of the registration requirements. Some platforms offer it, sometimes as a paid option, others don’t, and if you leave, they only have to keep your invoices for 12 months. Read your contract and plan your own archiving.
Do I have to tell my suppliers?
It isn’t an obligation, since their platform will find you in the directory. It is still useful, because it avoids duplicates sent by email and lets you check that they have your SIREN. The email template above is ready to copy.
Official sources (in French): impots.gouv.fr, je découvre la facturation électronique · DGFiP, practical start-up guide for September 1, 2026 (PDF) · list of accredited platforms · E-invoicing directory (AIFE) · Légifrance, CGI art. 1737
Updated on October 15, 2026 by the Clivio team. Spotted a mistake, or a new text? contact@clivio.app