Is your company ready for French e-invoicing?
A Word or Excel invoicing workflow will not be enough. Take this short test to assess your readiness and identify the right migration path.
Readiness Check: French e-Invoicing 2026
E-invoicing timeline 2026-2027
The official rollout schedule of the French e-invoicing reform.
| Deadline | Obligation |
|---|---|
| 1 September 2026 | Receiving e-invoices: all companies |
| 1 September 2026 | Issuing + e-reporting: large companies and mid-caps (ETI) |
| 1 September 2027 | Issuing + e-reporting: SMEs, small businesses and micro-businesses |
Source: official reform timeline (impots.gouv.fr, economie.gouv.fr).
All businesses must be able to receive compliant electronic invoices from 1 September 2026.
B2B invoices must be issued in the structured format from 1 September 2026 (large/ETI) or 1 September 2027 (SMEs).
Key questions about the reform
What are PDP and PPF?
PDPs (partner dematerialisation platforms, certified) issue, receive and transmit your electronic invoices. The PPF (public invoicing portal) now acts as a directory and data concentrator, no longer as a free issuing platform.
What is the e-invoicing timeline for 2026-2027?
Receiving e-invoices becomes mandatory for all companies on 1 September 2026. Issuing and e-reporting apply to large companies and mid-caps from 1 September 2026, and to SMEs, small and micro-businesses from 1 September 2027.
Who is concerned by the reception obligation in 2026?
All VAT-registered businesses established in France must be able to receive electronic invoices from 1 September 2026, regardless of their size.
What is e-reporting?
E-reporting is the transmission to the tax administration of transaction data not covered by domestic B2B e-invoicing (B2C sales, international transactions) and of payment data.
Do you have to use a PDP?
Yes: to issue and receive your electronic invoices you must use a certified platform (PDP). Choosing the right PDP is a structuring decision.
How do you prepare for the reform?
Audit your invoicing tool, choose a PDP, clean up your customer and supplier data (SIREN, VAT number) and anticipate the switch before your applicable deadline.
Go further
Why start now?
- Large customers may demand compliant invoices earlier than expected.
- Software and accounting migration capacity will tighten as deadlines approach.