THE 5 KEY POINTS
- Receiving is mandatory for everyone from September 1, 2026, including micro-businesses and businesses under the VAT exemption threshold (franchise en base).
- Issuing becomes mandatory on September 1, 2026 for large and mid-sized companies, and on September 1, 2027 for small and medium-sized businesses and micro-businesses.
- E-reporting (sales to consumers and international transactions) follows exactly the same timeline as issuing.
- A decree can push back each date, to December 1 of the year concerned at the latest. This option has not been used so far.
- A postponement to 2028 was ruled out, since the 2025 amendment was removed in the public session. The dates are final.
The texts that set the dates
The current timeline comes from several successive texts. Knowing them helps you spot articles that are out of date.
- 16 Aug. 2022Article 289 bis of the French General Tax Code (CGI)It lays down the principle that invoices between VAT-registered businesses established in France are issued, sent and received electronically, through an accredited platform.
- 29 Dec. 2023Article 91 of the 2024 Finance ActLaw no. 2023-1322. This is the text that sets the timeline, with receiving for all and issuing for large and mid-sized companies on September 1, 2026, then issuing for SMEs and micro-businesses on September 1, 2027.
- 19 Feb. 2026Law no. 2026-103, article 123It strengthens the penalties and writes the name “plateforme agréée” (accredited platform) into the law.
- June 25, 2026Law no. 2026-534It extends the retention of tax documents from 6 to 10 years, for documents whose retention period ends after January 1, 2027.
Each September 1 date can be delayed by decree, to December 1 of the same year at the latest. So far, no such decree has been issued. So treat September 1, 2026 as settled, and September 1 2027 as your next deadline.
The timeline by business size
Large and mid-sized companies have exactly the same dates; so do SMEs, very small businesses and micro-businesses. The table therefore groups them into two columns. To get your own dates in four questions, use our Am I affected? tool.
| Step | Large and mid-sized companies | SMEs, very small and micro-businesses |
|---|---|---|
| Choose an accredited platform | Now | Now |
| Listing in the directory (through the platform) | Before 1/09/2026 | Before 1/09/2026 |
| Receiving e-invoices | 1/09/2026 | 1/09/2026 |
| Issuing e-invoices | 1/09/2026 | 1/09/2027 |
| E-reporting (consumers, international) | 1/09/2026 | 1/09/2027 |
| New mandatory invoice details | 1/09/2026 | 1/09/2027 |
| Retention extended to 10 years (effective) | 1/01/2027 | 1/01/2027 |
Remember two things. Receiving applies to everyone from 2026, whatever the size of the business. Even if you only start issuing in 2027, your large and mid-sized suppliers have been sending you e-invoices since September 2026. And e-reporting is aligned with issuing, so if you sell to consumers or abroad, the same deadline applies. The detail is on our page e-reporting.
How we got here
The timeline has already moved. Looking back at the past steps helps you judge how solid the current dates are.
- Sept. 2022The technical rulesA decree and an order set the formats, the data and the statuses.
- Dec. 2023First postponementThe 2024 Finance Act postpones the start to September 2026 and 2027. The original timeline targeted 2024-2025.
- 15 Oct. 2024The PPF droppedThe ministry in charge of the Budget announces that the public invoicing portal (PPF) will no longer be a platform for issuing and receiving invoices. The accredited platform becomes the only route.
- Mar.-Apr. 2025Postponement to 2028 rejectedAn amendment to push everything back to 2027-2028 is adopted in committee, then removed in the public session of April 11, 2025. The final simplification law (May 2026) contains nothing on the subject.
- 18 Sept. 2025The directory opensThe e-invoicing directory opens for public look-ups. Registration is handled by your accredited platform.
- 19 Feb. 2026Heavier penaltiesA non-compliant invoice costs €50, a missing e-reporting transmission €500, and a specific fine targets businesses unable to receive. The detail is on our page penalties.
- June 25, 2026Archiving extended to 10 yearsThe law against social and tax fraud extends the tax retention period, effective January 1, 2027.
- 1 Sept. 2026Receiving mandatory for everyoneLarge and mid-sized companies also start issuing and e-reporting.
- TodayStart-up phaseE-invoices are arriving, alongside PDFs and paper. The French tax authority (DGFiP) announces lenient enforcement for businesses making a genuine effort.
- 1 Jan. 202710-year retentionIt applies to documents whose retention period ends after this date.
- 1 Sept. 2027Issuing for SMEs, very small and micro-businessesE-reporting follows the same timeline.
The start-up plan, in three milestones
The DGFiP published a “Practical start-up guide for September 1, 2026” (Guide pratique de démarrage). We turned it into three concrete milestones.
These milestones targeted September 1, 2026. If one of them is still missing on your side, catch up now and in this order, because without an accredited platform you cannot receive invoices through the official channel.
Lock in your choices
- Choose your accredited platform, directly or through your accounting software, your accountant or your bank. Check that it is on the official list published on impots.gouv.fr. Several have a free plan, such as Indy, Tiime, Abby and Shine. For the selection criteria, see receiving e-invoices.
- Check your software. It must be registered as an accredited platform, or connected to one. A “reform-ready” label is not enough.
- Review your supplier invoices: their volume, how they arrive today (email, portals, paper) and the type of suppliers.
Check and test
- Check your listing in the directory. Your platform registers you there, with your express consent. Then check on facturation.chorus-pro.gouv.fr/annuaire that your SIREN (the French company number) and your receiving addresses are correct.
- Test a real delivery with a pilot supplier. A large company, already required to issue e-invoices, makes a good candidate.
- Organize the filing of the invoices you receive. During the transition, they arrive through your platform but also by email or by post, so plan a single place to file them all.
Secure the start
- Tell your teams and your accountant, and decide who monitors incoming invoices and who handles refusals and disputes.
- Get ready to track the four mandatory statuses (submitted, refused, rejected, paid).
- Document your path to compliance by keeping evidence of your steps (choice of platform, tests, registration). That is what protects you during the lenient start-up phase.
- Don’t block anything. An invoice received by email or as a PDF can still be processed and paid, and the VAT remains deductible if the transaction is real.
Preparing now for issuing in 2027
If you are an SME, a very small business or a micro-entrepreneur, your deadline for issuing is September 1, 2027, less than a year away. Three tasks can start right now.
- Collect your customers’ SIREN numbers. It is a new mandatory detail on your invoices, and the key piece of data in the directory. With several hundred customers, it takes months. Our SIREN and VAT number checker helps you check them.
- Check the other new mandatory details: the delivery address if it differs, the nature of the transactions (goods, services, or both) and, where it applies, the mention “Option pour le paiement de la taxe d’après les débits” (option to pay VAT on an accrual basis).
- Prepare for e-reporting if you sell to consumers or abroad. The data is sent to the tax authorities on the same timeline as issuing.
Then there is archiving. On January 1, 2027, the tax retention period goes up to 10 years, in the original electronic format, and your 2026 invoices will have to be retrievable until 2036. The detail is in archiving e-invoices.
Organizing the invoices you receive
The timeline requires you to receive. It doesn’t say how to find an invoice six months from now, when it may have come through the platform, by email or by post.
Frequently asked questions
What is the exact date of the e-invoicing obligation?
September 1, 2026 for receiving (every VAT-registered business) and issuing (large and mid-sized companies); September 1, 2027 for issuing by SMEs, very small businesses and micro-businesses. E-reporting follows the issuing timeline.
Can the timeline still be pushed back?
A decree can set a later date, to December 1 of the year concerned at the latest (December 1, 2026 or 2027 depending on the deadline). This option has not been used so far. The general postponement to 2028, discussed in 2025, has been dropped for good.
I’m a micro-entrepreneur, which dates apply to me?
You must be able to receive since September 1, 2026, even if you issue nothing, and you will issue from September 1, 2027, at the same time as e-reporting. Being under the VAT exemption threshold does not exempt you. It is all detailed in e-invoicing for micro-entrepreneurs.
What happens on January 1, 2027?
The new 10-year retention period applies to documents whose retention period ends after this date (law no. 2026-534 of June 25, 2026). Plan for electronic archiving in the original format.
My business issues no invoices. Am I affected?
Yes. You must be able to receive e-invoices since September 1, 2026, so you must have chosen an accredited platform and be listed in the directory.
When should I choose my accredited platform?
Now, if you haven’t already. The DGFiP recommends starting “without waiting”, to give your platform time to list you in the directory and test receiving.
Are foreign businesses affected?
Not by e-invoicing, since it targets VAT-registered businesses established in France. However, foreign businesses carrying out transactions located in France that fall within the scope of e-reporting are subject to the same timeline as French businesses.
Official sources (in French): impots.gouv.fr FAQ, j’approfondis la facturation électronique · impots.gouv.fr, je découvre la facturation électronique · E-invoicing directory (AIFE) · economie.gouv.fr
Updated on October 15, 2026 by the Clivio team. Spotted a mistake, or a new text? contact@clivio.app