Electronic invoicing

Since September 1, 2026
electronic invoicing has come into effect:
where do you stand?

No more paper invoices or invoices sent by email, hello to standardized and automated transmissions!

What is electronic invoicing?

After introducing electronic invoicing for transactions between the private and public sectors in 2017, France is extending this process to most economic players to simplify invoice management and improve tax transparency.

Who is affected?

The electronic invoicing reform encompasses three distinct obligations.

The obligation to receive invoices applies to all companies established in France and subject to VAT.

The obligation to issue invoices (e-invoicing) applies to all companies that:

are subject to VAT and established in France;
have a professional customer base (BtoB) established in France;
carry out transactions in France.

The transaction reporting obligation (e-reporting), meanwhile, applies to companies that:

are subject to VAT and established in France;
have a private customer base (BtoC);
and/or carry out transactions with foreign countries.

The only ones not affected by electronic invoicing are individuals, non-commercial associations, and foreign companies.

The reform timeline

What changed on September 1, 2026

Large companies, Mid-caps, SMEs, VSEs, micro-entrepreneurs, medical professions, SCIs...

For reception

Obligation to receive electronic invoices from large billers on a previously chosen Certified Platform (PA).

To verify that your business is registered in the electronic invoicing directory: view the directory.

What awaits you on September 1, 2027

All taxable entities established in France

For issuance

Obligation to issue electronic invoices from your PA.

Report your transactions for international BtoB and BtoC.

What should you do now?

Verify that your company is properly registered in the directory of electronic invoicing -> Consult the electronic invoicing directory
Check with your accounting firm about the interoperability between your tools and those used by the firm
Start preparing for the mandatory issuance of electronic invoices starting in September 2027
Verify that your invoicing software, POS systems, or business software are adapted, particularly to anticipate e-reporting obligations if your company carries out transactions with individuals or internationally

Take advantage of the reform to upgrade your practices

Digitalization is a necessity beyond electronic invoicing
Reorganizing work processes and updating internal skills can take up to 12 months
You must test the tools before implementing them
Your company can start reaping the benefits of electronic invoicing right now.

How does it work?

Since September 1, 2026

Receiving my invoices

Since September 1, 2026, your business must have a certified platform (PA) to receive electronic invoices issued by your suppliers subject to the issuance obligation (large companies: EDF, Orange, OVH, etc.) or suppliers who have voluntarily entered the reform.

You have chosen and subscribed to a PA with the advice of your chartered accountant, the contract with a PA is completed by a form signed by the legal representative of the company.

By consulting your chartered accountant, you made sure that your choice perfectly matched the needs of your company.

On September 1, 2027

Issuing my invoices

For your VAT-registered customers in France to receive your invoices, you will need to:

Issue your invoices in one of the 3 mandatory formats (Factur-X, UBL, CII)
Ensure you mention all the mandatory data on your invoices
Mandatorily transmit your invoices from your PA, likely the same one you've been using since 2026, to your client's PA.

Tracking their processing and payments

Thanks to invoice statuses, you will be able to track the processing stage of the invoices you have issued on your PA. In the event of rejection or a dispute, you will be informed immediately and can resolve the issue quickly.

For service provisions, an "encashed" status will allow you to pay VAT only after payment collection.

Reporting my transactions

You will have to declare to the Tax Administration all operations that do not fall under domestic e-invoicing, specifically B2C operations and certain operations with operators established abroad:

sales and provision of services to individuals (BtoC transactions);
transactions with foreign companies;
sales to non-commercial associations.

To automate these declarations, it is recommended to choose a POS/collection system that allows you to send your consolidated sales to your PA platform, which will in turn send them to the administration.

Receiving my invoices

In 2027, you will receive all invoices from your French suppliers on your platform.

Important!

The first stage of the reform, concerning the receipt of electronic invoices, has now come into effect.

You must now prepare for the second stage: the mandatory issuance of electronic invoices.

Take the time to conduct an assessment before choosing the invoicing and e-reporting software adapted to your needs. This preparation must now allow you to anticipate the September 2027 deadline.

Do not hesitate to reach out to your chartered accountant to verify that all your digital solutions are fully compatible with one another.

How can my chartered accountant help me?

By auditing your invoicing system
By supporting you in achieving compliance and automating your tasks
By assisting you in choosing tools tailored to your company's activity, digital maturity, and invoicing volume
By providing you with tools (PA, invoicing, electronic signature, archiving…)
By taking over certain administrative tasks (invoicing, payment, debt collection, invoice status tracking…)

Your chartered accountant understands the challenges and needs of your company through a 360° approach.

Do not choose any tool (invoicing software, POS software, PA) without discussing it with them first. It is the only way to ensure the compliance of your choices and the automated transmission of your data.

If poorly managed, electronic invoicing can incur hidden costs. With the help of your chartered accountant, you can avoid extra accounting expenses resulting from wrong choices in digital solutions and PAs.

Where to find more information?

To learn more about electronic invoicing, check out the free resources available on the CNOEC website and YouTube channel:

> 12 short and fun videos to understand everything about the reform:

Visit the Youtube Channel

> The reform's impacts by business sector:

Consult all the fact sheets