E-invoicing: the reform came into force on 1 September 2026

As of 1 September 2026, all companies established in France and subject to VAT must be able to receive invoices electronically, regardless of their size.

Phased rollout of the requirement to issue electronic invoices

Since 1 September 2026, large companies and mid-sized companies (ETIs) have also been required to issue their invoices electronically.

SMEs, very small businesses and micro-enterprises have been granted an additional year to comply, with the requirement applying to them from 1 September 2027.

Electronic invoices must be processed through a platform approved by the French State, enabling the secure transmission of data between businesses and the tax authorities.

In total, more than 10 million economic operators are covered by the reform.

E-invoicing and e-reporting: which transactions are concerned?

Alongside e-invoicing, the reform introduces e-reporting, which requires businesses to transmit data to the tax authorities on certain transactions that are not covered by e-invoicing.

This requirement mainly applies to transactions with individual customers, as well as certain international transactions.

Businesses established in France and subject to VAT are required to report this information when carrying out transactions with individual customers (B2C) or with foreign operators, whether businesses or individuals.

More efficient and reliable invoice management

The widespread adoption of electronic invoicing aims to modernise business transactions, simplify reporting requirements and strengthen efforts to combat VAT fraud.

By standardising invoicing formats, the reform is expected to reduce processing errors and disputes. In the longer term, it will reinforce existing measures that have contributed to a steady reduction in payment times, helping businesses to forecast and manage their cash flow more effectively.