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

On 1 September 2026, France reaches a decisive milestone: every VAT-registered business — without exception — must be able to receive structured electronic invoices. For large companies and mid-market firms, this is already a reality. For SMEs, sole traders, SASUs and craftspeople, the countdown has begun.

The e-invoicing reform, enshrined in the Finance Act 2024 (article 91) 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: Article 91 of Finance Act 2024 revised the original timeline and secured the phased rollout. The DGFiP has published detailed technical specifications that every PDP must comply with to obtain accreditation.

France is aligning with the European e-invoicing movement, already in force in Italy, Germany and other member states. 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 Partner Dématérialisation Platforms (PDP) approved by the DGFiP, or directly through the Public Invoicing Portal (PPF), formerly known as Chorus Pro.

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. This means compatible invoicing software is essential by this date.

1 September 2026 — Émission obligation for large companies and mid-market firms

Large companies (more than 5,000 employees or annual turnover above €1.5 billion) and mid-market companies (ETIs) must also begin issuing invoices in structured electronic format from this date.

1 September 2027 — Émission 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 a PDP or the PPF in structured format.

What this means in practice: a consulting SASU, a construction craftsperson or an industrial SME must start preparing now. Waiting until September 2027 to choose software means risking a rushed migration — a source of errors and disruptions in client relationships.

The reform does not accept just any digital file. Three structured formats are recognised by the DGFiP:

Factur-X (hybrid PDF/XML)#

Factur-X is the Franco-German référence 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.

It exists in several profiles depending on the level of data required: Minimum, Basic WL, Basic, EN16931 (the European référence profile) and Extended (for advanced large-company needs). For an SME starting from scratch, Factur-X at the EN16931 profile is the most suitable starting point.

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.

The PDP is the intermediary between your invoicing software and the French tax network. It validates invoice formats, transmits them to the recipient and sends e-reporting data to the DGFiP. Choosing the right PDP is a strategic decision.

Essential selection criteria#

Confirmed DGFiP accreditation

This is the non-negotiable criterion. Only platforms officially registered by the DGFiP can legally route your invoices under the reform. Always verify the official PDP register published by the tax authority.

Compatibility with your existing software

Your PDP must integrate natively or via API with your current invoicing tool. A poorly designed integration creates double-entry requirements and error risks. Prioritise publishers that have already established official partnerships with an accredited PDP.

E-reporting coverage

Many businesses focus on B2B e-invoicing and overlook e-reporting. If your activities include B2C sales or international transactions, your PDP must also handle the corresponding e-reporting obligations.

Support and onboarding assistance

The transition will inevitably raise operational questions. Choose a PDP that offers responsive support, clear documentation and, ideally, a dedicated onboarding process.

PPF (public option) or private accredited PDP?#

The PPF (Chorus Pro) is the free public option provided by the State. It suits structures with low volumes and simple flows. However, it does not offer advanced e-reporting or native integration with most accounting software.

A private accredited PDP generally provides better integration, advanced features (automatic reconciliation, legal archiving, dashboards) and transition support — the more adapted choice for most SMEs with a regular invoicing volume.

Pennylane is the French référence for startups, SASUs and growing SMEs. It integrates accounting, invoicing and financial management natively, with a confirmed PDP partnership and Factur-X support. 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 (50cloud, 100) has a strong installed base among French SMEs and is progressively rolling out e-invoicing compliance modules. Existing users will benefit from progressive updates, but verification of the version in use remains essential before September 2026.

Cegid (Loop, Quadra) is primarily aimed at accounting firms and their clients. It has extensive regulatory compliance experience and is actively developing PDP capabilities. Best suited to structures working closely with their accountant.

Chorus Pro (PPF) remains the free public option in its renewed PPF form. It is particularly adapted to businesses invoicing primarily the public sector (local authorities, hospitals) and to very small structures with low volumes. Its interface has been modernised, but its integration level with management tools remains limited compared to private PDPs.

Other solutions — Qonto, Axonaut, Indy (for sole traders) and sector-specific tools for construction, healthcare and retail — are also actively developing e-invoicing compliance. For each publisher, always verify the confirmed availability date of the e-invoicing feature and the identity of the partner PDP.

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. Starting in July 2026 to be ready by 1 September is far too short a runway.

Mistake 2: confusing a PDF with an electronic invoice#

A PDF sent by email is not an electronic invoice under the reform. The invoice must be in a structured, machine-readable format (Factur-X, UBL or CII) and must transit through a PDP or the PPF. 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 whose PDP partner has not yet obtained accreditation#

Some publishers communicate about their "compliance" without their partner PDP having yet obtained DGFiP accreditation. Always verify with the DGFiP that the PDP used by your software is registered on the official list.

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, PDP onboarding, team training and live testing, allow several months. Businesses that act now will gain a real operational advantage over those that face the transition under pressure.

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