Mandatory e-invoicing software in 2026: what every French business needs to know

For 2026 French e-invoicing, all three are equivalent: Pennylane, Cegid and Sage appear on the official list of approved platforms published by the DGFiP, with registration issued on 11, 18 and 22 December 2025 respectively. Approval does not separate them. Choose on accounting integration, e-reporting coverage, support for the Factur-X EN16931 profile and cost.

On 1 September 2026, France reaches a decisive milestone: every VAT-registered business, without exception, must be able to receive structured electronic invoices. Large companies and mid-market firms switch on exactly the same date, with the added obligation to issue their invoices through an approved platform: nothing is in force before 1 September 2026. For SMEs, sole traders, SASUs and craftspeople, the countdown has begun.

The e-invoicing reform, enshrined in article 91 of Act no. 2023-1322 of 29 December 2023 (Finance Act 2024) and driven by the DGFiP, is fundamentally reshaping B2B invoicing practices in France. Here is everything you need to know to choose the right software, adopt the correct format and avoid the most common mistakes.

Legal framework: the timeline comes from article 91 of Act no. 2023-1322 of 29 December 2023. The key provisions are article 289 bis of the French Tax Code, which sets the principle of using an approved platform, articles 290 and 290 A for e-reporting, and articles 242 nonies M to 242 nonies P of annex II. The official word is registration: an approved platform is a dematerialisation operator registered by the State.

France is aligning with the European e-invoicing movement, which started earlier in Italy and Germany. The DGFiP's objective is threefold: combat VAT fraud, simplify businesses' reporting obligations, and modernise commercial B2B exchanges.

The reform rests on two complementary pillars:

• E-invoicing: the obligation to issue and receive invoices in a structured electronic format (not a simple PDF) for all domestic B2B transactions in France.
• E-reporting: the automatic transmission to the tax authority of transaction data for operations not covered by e-invoicing, in particular B2C sales and international transactions.

Both obligations flow through an approved platform (in French, plateforme agréée, formerly plateforme de dématérialisation partenaire or PDP), meaning a dematerialisation operator registered by the State. The DGFiP states that article 289 bis of the French Tax Code provides for issuing, transmitting and receiving electronic invoices through an approved platform. The public invoicing portal carries no invoice: what the State provides is the directory, whose purpose is to allow electronic invoices to be addressed to the recipient's receiving platform. And it must not be confused with Chorus Pro, which still exists and remains the public sector platform.

The rollout follows a phased approach based on company size. Here is the official DGFiP schedule:

1 September 2026: reception obligation for all businesses

All VAT-registered businesses, including micro-enterprises, one-person SASUs and craftspeople, must be able to receive structured electronic invoices. Reception runs through an approved platform, so the business must have appointed one before that date. The rule is broad enough to catch even taxable persons whose own operations fall entirely outside the scheme. The DGFiP gives the example of a general practitioner or an osteopath: they must have chosen an approved platform by 1 September 2026, if only to receive invoices from their energy or internet providers.

1 September 2026: issuance obligation for large companies and mid-market firms

Large companies and mid-market companies (ETIs) must also begin issuing invoices in structured electronic format from this date, through an approved platform. Size is assessed under the criteria set by article 51 of Act no. 2008-776 of 4 August 2008 on the modernisation of the economy and its implementing decree no. 2008-1354 of 18 December 2008: an ETI is a business outside the SME category, employing fewer than 5,000 people, whose annual turnover does not exceed 1,500 million euros or whose balance sheet total does not exceed 2,000 million euros; a large company is one that cannot be placed in any of the previous categories, meaning it employs more than 5,000 people, or employs fewer but has both turnover above 1,500 million euros and a balance sheet total above 2,000 million euros. Turnover alone therefore never determines the category.

1 September 2027: issuance obligation for SMEs and micro-enterprises

Small and medium-sized businesses have an extra year to achieve compliance on the sending side. From 1 September 2027, every B2B invoice issued must transit through an approved platform, in structured format. The public portal is not a routing option.

What this means in practice: a consulting SASU, a construction craftsperson or an industrial SME must start preparing now. Their deadline is not 2027: without an approved platform appointed for reception by 1 September 2026, they are in breach, whatever their size. 2027 only postpones issuing and e-reporting for SMEs, small businesses and micro-enterprises.

Only one action is genuinely blocking: appointing an approved platform to receive your invoices. The DGFiP is directive on this point: a business that has not yet appointed a platform must start the process without delay, either directly with an approved platform or through its usual provider, meaning its management software, its accounting software, its accountant, its bank or another supplier. Everything else, choosing the issuing tool, configuration, training, can be settled afterwards.

One last word on the directory, missing from most articles although it governs all addressing: its purpose is to allow electronic invoices to be addressed to the recipient's receiving platform, it is made available to approved platforms and it holds the information needed for that addressing. That is why appointing a platform is the blocking step: without it, your suppliers simply do not know where to send their invoices.

The reform does not accept just any digital file. Approved platforms offer a minimum common set of formats that guarantees interoperability. Three families make up that baseline:

Factur-X (hybrid PDF/XML)#

Factur-X is the Franco-German reference format. It combines a human-readable PDF and a machine-readable XML file embedded within the PDF. It is the preferred format for French SMEs as it balances legibility and regulatory compliance.

Watch the profile, because two Factur-X files do not carry the same data. The specification defines five, from the leanest to the richest: Minimum, Basic WL, Basic, EN16931 and Extended. EN16931 is the European reference profile, the one carrying the data expected by the European standard. A vendor promising "Factur-X" without naming the profile it issues therefore tells you very little: ask for the profile, not just the format. For an SME starting from scratch, Factur-X at the EN16931 profile is the most suitable starting point, and its PDF layer stays readable to the human eye.

UBL (Universal Business Language)#

UBL is an international XML standard developed by OASIS. It is widely used in Northern Europe and international trade. Several ERP and invoicing software publishers support it natively, particularly in trading and public procurement contexts.

CII (Cross Industry Invoice)#

CII (UN/CEFACT Cross Industry Invoice) is another XML standard primarily used in industrial contexts and existing EDI flows. It is technically interoperable with Factur-X.

An approved platform is a dematerialisation operator registered by the French State. It issues, transmits and receives invoices in electronic format, extracts the data the tax authority needs, and carries the transaction and payment data of e-reporting. It is the only lawful channel: there is no longer any public alternative for exchanging invoices between private businesses. Choosing your approved platform is therefore a structural decision, not just a software purchase.

Essential selection criteria#

Confirmed DGFiP accreditation

This is the non-negotiable criterion. Only platforms registered by the State can lawfully route your invoices. The document to consult is the list of approved platforms, published on impots.gouv.fr in two parts: operators meeting every condition, including real-condition interoperability testing, and operators that have filed a complete application and are awaiting final registration. The list runs to more than a hundred operators and keeps moving: it is the list that counts, not the vendor's marketing page.

Compatibility with your existing software

Your platform must integrate natively or via API with your current invoicing tool. A poorly designed integration creates double-entry requirements and error risks. Two qualifications coexist, and you need to know which one your provider holds: approved platform (an operator registered by the State) or compatible solution, which requires two cumulative conditions, features matching the requirements of the reform and a connection to at least one approved platform. An invoicing package can perfectly well be a compatible solution without being an approved platform itself.

E-reporting coverage

Many businesses focus on B2B e-invoicing and overlook e-reporting. If your activities include B2C sales or international transactions, your platform must also carry e-reporting, which covers transaction data and, in some cases, payment data (CGI art. 290 and 290 A, annex II art. 242 nonies M to 242 nonies P). Its timeline mirrors electronic invoicing: 1 September 2026 for large companies and mid-market firms, 1 September 2027 for SMEs and micro-enterprises.

Support and onboarding assistance

The transition will inevitably raise operational questions. Choose a platform that offers responsive support, clear documentation and a guided connection process. Worth knowing: the choice is entirely free and it can be split. A business may use one platform for issuing, another for receiving and a third for e-reporting, and a supplier cannot impose an exchange format on it.

Is there still a free public option?#

No, and this is where most articles are out of date. There is no longer any public option, free or otherwise, for exchanging invoices between private businesses. What the State provides is the directory: its purpose is to allow electronic invoices to be addressed to the recipient's receiving platform, it is made available to approved platforms and it holds the information needed for that addressing. Routing the invoices themselves goes through an approved platform, and through it alone.

The DGFiP puts it plainly: a business that has not yet appointed a platform must start the process without delay, either directly with an approved platform or through its usual provider, meaning its management software, its accounting software, its accountant, its bank or another supplier. Approved platforms are private operators, registered by the State after review of their tax compliance, the security of their infrastructure and their technical interoperability. The real question is therefore no longer "public or private", it is "which one".

First things first, before comparing features: Pennylane, Cegid and Sage all three appear on the official list of approved platforms published by the DGFiP. On the regulatory test, none of them is "more compliant" than the others. Chorus Pro appears in the table below to clear up the most common confusion, but it is not a business-to-business compliance solution: it is the invoicing portal of the public sector, covered separately further down.

The dates above are the dates on which the registration number was issued, as shown on the official list. They can be checked in a minute on impots.gouv.fr, and that check outranks any marketing claim.

Pennylane#

Pennylane is the French reference for startups, SASUs and growing SMEs. It integrates accounting, invoicing and financial management natively. It is not the partner of an approved platform: it is one, with registration issued on 11 December 2025, and it supports Factur-X. Its key strength: real-time collaboration with the accountant. Its caution point: the monthly cost, which may exceed the needs of a micro-enterprise.

Sage#

Sage (50cloud, 100) has a strong installed base among French small and mid-sized businesses and appears on the list of approved platforms, with registration issued on 22 December 2025. One useful caveat: registration covers the publisher as a platform, not every version installed at a client site. Checking the version in use and how it is connected therefore remains essential before 1 September 2026.

Cegid#

Cegid (Loop, Quadra) is primarily aimed at accounting firms and their clients. It appears on the list of approved platforms, with registration issued on 18 December 2025. Best suited to structures working closely with their accountant.

Chorus Pro: the public sector case#

Chorus Pro is not a business-to-business compliance solution and does not replace an approved platform. It is the invoicing portal of the public sector: it remains the reception platform for invoices addressed to public bodies and becomes the issuing platform for taxable public entities. If you invoice local authorities or hospitals, two routes coexist: going through an approved platform connected to Chorus Pro, or continuing to use the current Chorus Pro formats for your public sector operations only. That second route is intended to be temporary, ending on 1 September 2027 at the latest. Either way, it does not exempt you from appointing an approved platform for your business-to-business invoices.

Other solutions worth considering#

Qonto (registration issued on 18 December 2025), Axonaut (8 January 2026) and Indy (9 January 2026) are approved platforms too, alongside sector-specific tools for construction, healthcare and retail. The right question to ask a vendor is no longer "when will you be ready?" but "are you an approved platform, or a compatible solution connected to at least one approved platform, and which one?".

Mistake 1: waiting until the last moment#

Migrating to new software or activating e-invoicing modules takes time: configuration, team training, and live testing with the first clients or suppliers. The mistake at this stage is to keep comparing ten solutions instead of first appointing an approved platform for reception, and refining the tooling afterwards.

Mistake 2: confusing a PDF with an electronic invoice#

A plain PDF sent electronically is not an electronic invoice within the meaning of the scheme, as the DGFiP repeatedly states. The invoice must be in a structured, machine-readable format (Factur-X, UBL or CII) and must transit through an approved platform, never through the public portal. This confusion is extremely common, even among well-informed business owners.

Mistake 3: overlooking e-reporting obligations#

Many businesses focus on B2B e-invoicing and forget e-reporting. If your activity includes sales to private individuals or to foreign clients, you also have a data transmission obligation to the DGFiP. A solution that handles e-invoicing but not e-reporting only covers part of your obligations.

Mistake 4: choosing a solution connected to no approved platform#

Some publishers communicate about their "compliance" while being neither an approved platform nor a compatible solution connected to one. Check your provider's exact name against the official list of approved platforms on impots.gouv.fr, and ask in writing which approved platform it is connected to.

Mistake 5: making the software decision without involving the accountant#

The choice of invoicing software directly affects accounting, VAT and financial management. Involving the accountant from the start of the selection process prevents costly incompatibilities that are expensive to correct after implementation.

The mandatory e-invoicing reform in France is not just another compliance burden. It is an opportunity to modernise your invoicing processes, shorten payment cycles and strengthen the reliability of your financial data.

However, it requires serious preparation. Between software selection, appointing an approved platform, team training and live testing, allow several months. And the deadline that binds every business, whatever its size, is 1 September 2026: generalised reception, issuing for large companies and mid-market firms, e-reporting for the same. 2027 only covers issuing and e-reporting for SMEs, small businesses and micro-enterprises.

Are you an SME, SASU or craftsperson and unsure where to start?