A Word or Excel invoicing workflow will not be enough. Take this short test to assess your readiness and identify the right migration path.
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).
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.
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.
All VAT-registered businesses established in France must be able to receive electronic invoices from 1 September 2026, regardless of their size.
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.
Yes: to issue and receive your electronic invoices you must use a certified platform (PDP). Choosing the right PDP is a structuring decision.
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.