France · reform guide · official sources cited
France makes e-invoicing mandatory from September 2026.
One of Europe's biggest reforms: every VAT business established in France moves to structured e-invoices through State-approved platforms, in two waves. Here is the full picture in plain English.
The calendar in one table
| Date | Who | Obligation |
|---|---|---|
| 1 Sep 2026 | All businesses established in France (subject to VAT) | Receive e-invoices, and be able to process them |
| 1 Sep 2026 | Large enterprises and ETI | Issue e-invoices |
| 1 Sep 2027 | PME and micro-entreprises | Issue e-invoices |
| Same waves | All of the above | E-reporting of transactions with non-VAT-registered parties (B2C) and foreign operators |
Source: Service-Public Entreprendre (DILA), updated 27 February 2026.
Step one: choose your plateforme agréée
Every business must designate a State-approved platform (formerly called a PDP, renamed plateforme agréée by the 2026 finance law) through which e-invoices are issued, received and transaction data declared, either directly or through a compatible solution. The DGFiP maintains the official list of registered plateformes agréées, and publishes a guarantee mark so you can identify them: Plateforme agréée - Facturation électronique, plus a Solution compatible label for connected tools.
The platform choice is strategic: pricing models range from free tiers bundled with accounting software to per-invoice subscriptions, and your platform handles the certified delivery your business depends on. Compare before you commit.
E-reporting: what you tell the tax office directly
E-invoicing covers B2B transactions between French VAT businesses. Everything else, sales to private individuals (B2C) and transactions with foreign operators, follows e-reporting: transmission of transaction and payment data to the administration, on the same calendar as the issuing obligation. The technical framework was finalized by décret n° 2026-677 and its arrêté of 27 July 2026, published in the Journal officiel on 28 July 2026, five weeks before the reform went live.
Archiving: ten years, with proof
Issuing a compliant e-invoice is half the job. French law requires keeping invoices in their original format for 10 years (article L123-22 of the code de commerce, and the fiscal archiving rules of the code des impôts), preserving their probative value: authenticity of the issuer, integrity of the content and readability. In practice this means a certified digital safe (coffre-fort numérique) or a plateforme agréée whose archiving offer is probative, not a folder of PDFs on a laptop.
Which formats does France accept?
Two structured routes: Factur-X (a PDF/A-3 with the XML embedded, readable by humans and machines at once) or UBL-based flows via your plateforme agréée. Both must conform to EN 16931. Not sure what your buyer accepts? Ask them, then produce the file in one minute with the free generator.
Questions about the French reform
Do I have to pay for a plateforme agréée?
Some plateformes agréées are free or bundled with accounting software you may already have; others charge a subscription. The State's own public portal (PPF) remains the fallback, but most businesses will pass through a plateforme agréée of their choice from the official DGFiP list.
I am a micro-entrepreneur. When does issuing become mandatory for me?
1 September 2027, like all PME and micro-entreprises. You must nevertheless be able to RECEIVE structured e-invoices from 1 September 2026, and any business you invoice may already send you e-invoices.
Does a PDF sent by email count as an e-invoice in France?
No. The law requires structured formats (Factur-X or UBL) so the invoice's authenticity, integrity and readability are guaranteed from sending to archiving. A plain PDF by email is not compliant.
I sell to French businesses from abroad. Am I concerned?
The issuing and receiving obligation attaches to businesses established in France. If you are not established there, your French customers must still be able to receive compliant e-invoices, and transactions with non-established businesses fall under e-reporting on the French side.
Make a compliant French e-invoice
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Official sources: service-public.gouv.fr · impots.gouv.fr (list of plateformes agréées) · economie.gouv.fr. Not legal advice.