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.

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 Dematerialisation 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 — Emission obligation for large companies and mid-market firms

Large companies and ETIs must also begin issuing invoices in structured electronic format from this date.

1 September 2027 — Emission 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.

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

Factur-X (hybrid PDF/XML) 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.

UBL (Universal Business Language) is an international XML standard widely used in Northern Europe and international trade. Several ERP and invoicing software publishers support it natively.

CII (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.

Key selection criteria include DGFiP immatriculation confirmation, compatibility with your existing software, e-reporting coverage and quality of onboarding support.

The PPF (Chorus Pro) is the free public option, suited to businesses with simple, low-volume flows. A private approved PDP typically offers better integration, advanced features and transition support — the more adapted choice for most SMEs.

Pennylane is the French reference for startups, SASUs and growing SMEs, with native accounting-invoicing integration and a confirmed PDP partnership. Sage (50cloud, 100) has a strong installed base among French SMEs and is rolling out e-invoicing modules progressively. Cegid (Loop, Quadra) is the preferred choice for firms working closely with an accountant. Chorus Pro remains the free public option, best suited to public-sector billing and very low volumes.

The most frequent errors observed in practice: waiting until the last moment, confusing a PDF sent by email with a structured electronic invoice, overlooking e-reporting obligations for B2C and international transactions, selecting a solution whose PDP partner has not yet obtained DGFiP immatriculation, and making the software decision without involving the accountant.

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?

The Hayot Expertise firm supports business owners through the e-invoicing transition: existing system audit, solution recommendation, coordination with your software publisher and ongoing compliance monitoring.

Book a call with a Hayot expert