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eInvoicing
in France

Publication date: 23.02.2026

General information

France is implementing mandatory eInvoicing (B2B) and e-reporting—i.e., reporting data to the tax administration — particularly for B2C sales and selected transaction scenarios. The reform’s go-live milestone is 1 September 2026: from that date, all companies must be ready to receive e-invoices, while the obligation to issue e-invoices will be phased in based on company size. Readiness to receive means being able to accept an e-invoice and manage its lifecycle statuses within the process.

Key dates

  • Receiving e-invoices – 1 September 2026 (all companies)
  • Issuing e-invoices:
    • large companies (GE) and mid-sized companies (ETI) – 1 September 2026
    • SMEs (PME) and micro-enterprises (TPE) – 1 September 2027
  • E-reporting – mandatory, among others, for B2C and selected cases (e.g., cross-border transactions)

System architecture

The reform follows a 5-corner (federated) model: exchanges take place through a network of platforms (supplier platform ↔ buyer platform), while public services play a supporting role, including the Annuaire directory (an addressing register that helps route documents to the correct recipient). Companies choose a platform through which they carry out processes related to e-invoicing and e-reporting.

Pilot ahead of go-live

On 23 February 2026, a voluntary exchange pilot will be launched in near-production conditions. Its purpose is to validate interoperability between platforms, the full invoice lifecycle, and participants’ operational readiness ahead of the reform’s go-live. Participation is voluntary and depends on the readiness of the organisation and its chosen platform.

 

E-invoicing process steps

  • Invoice creation: the supplier generates a structured invoice compliant with the requirements (e.g., Factur-X, UBL, CII).
  • Transmission: the invoice is sent to the supplier platform and routed to the buyer platform based on Annuaire data.
  • Validations and statuses: platforms perform formal checks and provide process messages (e.g., rejections, acceptances, statuses).
  • Processing: the buyer imports the invoice into the ERP system and manages the internal workflow.

  • Archiving: invoices must be stored electronically for at least 10 years; in practice, many platforms provide e-archiving capabilities.

     

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