The official timeline
The reform of business-to-business electronic invoicing came into force on 1 September 2026. It rolls out in two steps, depending on the size of the business.
- 1 September 2026All businessesBe able to receive electronic invoices, whatever their size.
- 1 September 2026Large and mid-sized companiesIssue their invoices electronically and send their transaction and payment data (e-reporting).
- 1 September 2027SMEs and micro-businessesIssue their invoices electronically and send their transaction and payment data.
For an SME, the reform has therefore already begun: since 1 September 2026, suppliers bound by the obligation can send you electronic invoices, and you must be able to receive them.
Is your business in scope?
The reform covers every business subject to VAT, whatever its revenue, legal form or tax regime, including self-employed people and liberal professions.
Micro-entrepreneurs and businesses under the VAT franchise are in scope: they do not charge VAT but remain subject to it, so they must receive and issue electronic invoices. A business that issues no invoice because its customers are consumers is at least concerned by sending data to the tax authority.
Operations exempt from VAT under articles 261 to 261 E of the French General Tax Code are out of scope for issuing. As a business buyer, a company carrying them out must still receive its suppliers’ invoices electronically.
Three strands: the invoice, transaction data, payment data
Depending on your customers and operations, the reform reaches you through one, two or three strands.
- Electronic invoicingPurchases and sales of goods and services between businesses established in France and subject to VAT.
- Transaction e-reportingSales to consumers and operations with businesses established abroad: their data is sent to the tax authority, without an electronic invoice.
- Payment e-reportingOperations where VAT is due on receipt of payment, such as services when the business has not opted to pay VAT on an accruals basis.
If your customers are both businesses and consumers, electronic invoicing applies to the former and e-reporting to the latter.
A PDF sent by email is not an electronic invoice
Under article 289 bis of the French General Tax Code, an electronic invoice is issued, sent and received in dematerialised form, carries a minimum set of data in structured form, and is sent to the customer through an approved platform. A scanned paper invoice or an ordinary PDF sent by email is not one.
Invoices to your business customers established in France must go through an approved platform, which forwards them to your customer’s platform. You no longer send these invoices directly. Your suppliers’ invoices reach you the same way, through the platform or platforms you chose.
Approved platform or compatible solution: the difference
An approved platform is a dematerialisation operator registered by the tax authority for a renewable three-year term. It is the mandatory intermediary for issuing and receiving electronic invoices and sending data to the authority. Each business freely chooses its platform or platforms; the official list is published on impots.gouv.fr.
A compatible solution, invoicing, accounting or point-of-sale software, can help you comply. It is not registered: it must go through an approved platform to send invoices and data. If you use no software, you can create your invoices directly on the approved platform you chose.
Four new mandatory mentions on your invoices
Invoicing rules stay the same, but four mandatory mentions are added to your invoices from 1 September 2026.
- The customer’s SIREN number The identifier of the business you invoice.
- The category of the operation Sale, provision of services, or both a sale and a distinct service.
- The option for VAT on accruals A mention of the option to pay VAT on an accruals basis, where it applies.
- The delivery address The full delivery address of the goods, only when it differs from the customer’s billing address.
What does not change
You keep filing your VAT returns, at the same frequency as today. The data collected should eventually allow pre-filled returns.
For the start-up phase, the authority states a benevolent and tolerant approach towards businesses facing difficulties on 1 September 2026.
You keep filing your VAT returns, at the same frequency as today.
Where to start
The official pages offer a step-by-step path. In order:
- Know your obligations The four-question questionnaire on impots.gouv.fr tells you what applies to your business.
- Choose your approved platform From the official list, regularly updated on impots.gouv.fr.
- Check your software Ask your vendor whether it is a compatible solution, or create your invoices on the platform.
- Complete your customer records SIREN number and, where needed, delivery address: the new mentions depend on them.
- Get support The national helpline 0 806 807 807, your accountant, chambers of commerce or your software vendor.
AudiScale’s regulatory radar tracks this obligation: if it finds it applies to your profile, it shows it with its deadlines, the reason you are in scope and the link to the official source. It is information, not legal advice.
Key points
- The reform of business-to-business electronic invoicing came into force on 1 September 2026.
- The reform covers every business subject to VAT, whatever its revenue, legal form or tax regime, including self-employed people and liberal professions.
- Invoices to your business customers established in France must go through an approved platform, which forwards them to your customer’s platform.
- Invoicing rules stay the same, but four mandatory mentions are added to your invoices from 1 September 2026.
Sources
Official pages read on this guide’s update date.
- impots.gouv.frÀ partir de quand suis-je concerné par la réforme de la facturation électronique ?updated
- impots.gouv.frJe découvre la facturation électroniqueupdated
- impots.gouv.frFranchisé en base, micro-entrepreneur ou auto-entrepreneur, suis-je concerné ?updated
- impots.gouv.frEst-ce qu’une facture envoyée par mail est une facture électronique ?updated
- impots.gouv.frFacturation électronique et plateformes agréées
- impots.gouv.frAvec la réforme, dois-je encore déposer des déclarations de TVA ?updated
- economie.gouv.frTout savoir sur la facturation électronique pour les entreprises
- urssaf.frLa facturation électronique : obligatoire au 1er septembre 2026updated
