DEFINITION
In France, e-invoicing means that invoices between VAT-registered businesses based in the country are issued, sent and received as structured data, from one accredited platform (PA) to another. All of these businesses must be able to receive e-invoices since Sep 1, 2026. Large and mid-sized companies issue them from that same date, and small and micro businesses will from Sep 1, 2027.
Who it applies to, and when
The obligation covers invoices between VAT-registered businesses established in France, whatever their size, micro-entrepreneurs under the VAT exemption threshold (franchise en base) included. Since September 1, 2026, all of them must be able to receive e-invoices, and large and mid-sized companies must also issue them. From September 1, 2027, small and medium-sized businesses and micro-businesses issue them too. A postponement to 2028 was ruled out.
Sales to consumers and transactions with other countries fall under e-reporting instead: businesses send the transaction data to the tax authority rather than an e-invoice.
What makes an invoice electronic
An e-invoice isn’t a PDF sent by email. It is structured data that software reads directly, in one of three formats: Factur-X, a readable PDF with an XML file inside, or pure XML in UBL or CII. All three follow the European standard EN 16931. The invoice travels from the seller’s accredited platform to the buyer’s, which is found in the national directory by the buyer’s SIREN, and statuses such as submitted, refused, rejected or paid follow it along the way.
What changes for a business
Invoices gain four mandatory details: the customer’s SIREN, the delivery address if it differs, the nature of the transactions (goods, services or both) and, where it applies, the option to pay VAT on an accrual basis. E-invoices are kept for 10 years in their original format, XML included. Under the 2026 Finance Act, a non-compliant invoice costs €50 and a missing e-reporting transmission €500. Our guide to e-invoicing in France goes through each point.
Frequently asked questions
Is a PDF sent by email still a valid invoice in France?
Not between French businesses once the obligation to issue applies. Until then, during the start-up phase, an invoice received as a PDF can still be processed and its VAT deducted if the transaction is real.
Does e-invoicing apply to micro-entrepreneurs?
Yes. They must be able to receive e-invoices since September 1, 2026 and issue them from September 1, 2027, even under the VAT exemption threshold.
Does French e-invoicing apply to businesses outside France?
The e-invoicing obligation covers invoices between businesses established in France. A foreign business with transactions taxable in France can fall under e-reporting instead, on the same timeline as French businesses.
Further reading
Our guide to e-invoicing in FranceAm I affected?