E-invoicing in France
All businesses must be able to RECEIVE structured e-invoices from 1 September 2026. Issuing: large and mid-size businesses from 1 September 2026, SMEs and micro-businesses from 1 September 2027. Routing must go through a registered private platform (PDP).
Next obligation: 1 September 2027
SMEs (under 250 employees) and micro-businesses (under 10) must issue e-invoices via a PDP.
…System: PDP (Plateforme Agréée) · Formats: Factur-X (PDF/A-3 + CII XML), UBL (via PDP) · All countries
Full timeline
all businesses must be able to receive structured e-invoices.
large and mid-size businesses must issue e-invoices via a PDP.
SMEs (under 250 employees) and micro-businesses (under 10) must issue e-invoices via a PDP.
Formats accepted
Factur-X (PDF/A-3 + CII XML), UBL (via PDP). All must conform to EN 16931.
Penalties
Fines per non-compliant invoice schedule announced by DGFiP; PDP registration required before the clock.
Make a compliant invoice
Questions about e-invoicing in France
When does e-invoicing become mandatory in France?
From 1 September 2027, all businesses must be able to receive structured e-invoices (from 1 September 2026); large and mid-size businesses must issue e-invoices via a PDP (from 1 September 2026); SMEs (under 250 employees) and micro-businesses (under 10) must issue e-invoices via a PDP (from 1 September 2027).
Which e-invoice format is required in France?
France requires Factur-X (PDF/A-3 + CII XML), UBL (via PDP). All must conform to EN 16931.
What happens if a business in France does not comply?
Fines per non-compliant invoice schedule announced by DGFiP; PDP registration required before the clock.
Source: www.impots.gouv.fr. Not legal advice.