France’s e-invoicing reform: receiving from September 2026, issuing by 2027

The shape of the French model

France’s reform replaces the traditional exchange of invoices between businesses with a model built around approved platforms. Invoices for domestic transactions between businesses subject to VAT are issued and received through these platforms in structured formats, and the platforms transmit the required invoice data to the tax administration. The public invoicing portal used for invoices to public bodies continues separately.

The reform has two parts that businesses sometimes confuse. E-invoicing covers domestic B2B invoices between VAT-registered businesses established in France. E-reporting covers transactions that are not e-invoiced, such as sales to consumers and many international transactions, as well as payment data for certain services. Both change how finance data leaves the business.

The timeline

From 1 September 2026, all businesses in scope must be able to receive electronic invoices, and large and mid-sized companies must issue them and comply with e-reporting. From 1 September 2027, small and medium-sized enterprises and micro-enterprises must also issue electronic invoices and comply with e-reporting.

Businesses should confirm which category they fall into and which obligations apply, because company size is assessed using defined criteria and group structures can make the answer less obvious than expected.

1 September 2026

All businesses in scope must be able to receive electronic invoices. Large and mid-sized companies must issue e-invoices and comply with e-reporting.

1 September 2027

Small, medium-sized and micro-enterprises must issue e-invoices and comply with e-reporting.

Choosing an approved platform

Every business needs access to an approved platform for receiving and, in time, issuing invoices. Many accounting and ERP providers partner with or operate approved platforms, so the choice is often connected to existing software. The decision should still be made deliberately, because the platform becomes part of the invoicing process rather than a background service.

Useful questions include how the platform handles rejected invoices and invoice status updates, how it integrates with the business’s ERP and purchasing tools, how it manages e-reporting data, what happens during outages, how archives are stored and exported, and how easy it would be to change platform later.

A platform that simply delivers files but leaves status tracking, disputes and payment updates outside the finance system will create manual work. The value of the reform comes from connected processes, not from the transmission itself.

Formats and mandatory data

The reform supports structured formats including Factur-X, which combines a readable PDF with structured data, UBL and CII. Beyond format, invoices must carry additional mentions introduced by the reform, such as information about the delivery address where different from the billing address, the nature of the transaction as goods, services or both, and the SIREN identification number of the customer.

These additional fields are where many businesses find gaps. Customer master data may not contain SIREN numbers, delivery addresses may be recorded inconsistently, and the distinction between goods and services may not be stored in a structured way. Fixing these data issues is essential before issuing obligations apply.

Invoice status and payment data

The French model introduces invoice lifecycle statuses, such as received, approved, disputed, refused or paid, some of which are mandatory. This turns the invoice from a one-way document into a shared process between supplier and customer.

For suppliers, status information can improve visibility over whether invoices have been accepted and when payment is likely. For buyers, it means approval and dispute decisions need to be recorded promptly and consistently. Businesses that approve invoices by email or on paper will need a clearer workflow.

For certain service providers, payment data also feeds e-reporting, which means finance teams need reliable links between invoices and payments.

What to do now

Businesses that must receive invoices from September 2026 should ensure their approved platform is connected to the accounting or purchase-to-pay process, not only to an inbox. Incoming structured invoices should be matched to purchase orders and deliveries automatically wherever possible.

Businesses with issuing obligations in 2027 should use the remaining time to clean customer data, add mandatory fields, test invoices with major customers and define how status updates and disputes will be handled.

Groups operating in several countries should also compare the French approach with other mandates. Germany uses a different model with a receiving obligation and phased issuing, Belgium uses Peppol, and Poland uses clearance through a state platform. A single global invoicing process rarely fits all of them without careful design.

Where this sits in what we do

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