E-invoicing in France: the 2026 and 2027 timetable

Since 1 September 2026, every VAT-registered business established in France must be able to receive e-invoices, including micro-entrepreneurs. Large and mid-sized companies (grandes entreprises and ETI) issue them from that date; SMEs and micro-businesses from 1 September 2027. Invoices must pass through an approved platform (plateforme agréée); a file converter alone does not meet the obligation.

This page summarises the rules published by the French tax administration (DGFiP, in French), checked on 5 November 2026. It is not tax advice; your expert-comptable can tell you how the rules apply to you.

What is the timetable?

Receiving and issuing have different dates. The obligations cover transactions between VAT-liable businesses established in France (domestic B2B).

The size categories follow the usual definitions: a micro-business has fewer than 10 employees and less than EUR 2 million in turnover or balance sheet total, an SME fewer than 250 employees (Service Public Entreprendre).

Do small businesses have to receive e-invoices?

Yes. Every VAT-liable business is covered, whatever its turnover, legal form or regime, including the franchise en base, sole traders and the liberal professions (DGFiP). Even a business that never issues an invoice must be able to receive one, for example from its energy or telecoms supplier, and so must have chosen an approved platform.

Which transactions are out of scope?

Transactions exempt from VAT and from invoicing under articles 261 to 261 E of the Code général des impôts are outside the reform, including certain health, education and training services, property transactions and those of non-profit associations (DGFiP). Your accountant can confirm your situation.

E-invoicing or e-reporting?

Two separate obligations on the same timetable (DGFiP):

• E-invoicing: invoices between VAT-liable businesses established in France are issued and received through an approved platform, which passes certain data to the tax administration.
• Transaction e-reporting: data on sales to consumers and on international transactions is sent to the administration by the platform.
• Payment e-reporting: for services where VAT is due on receipt of payment, the amounts received are reported.

Is a PDF by email still enough?

Not once the obligation applies. A scanned paper invoice, an ordinary PDF or a document sent by email will no longer be compliant (DGFiP). An e-invoice uses a structured format, carries the mandatory details in dedicated fields and is transmitted through an approved platform. See PDF invoice or e-invoice?

Which formats are accepted?

Three base formats: UBL, CII, or a mixed format combining structured data with an image, such as Factur-X (DGFiP).

All rest on the European standard EN 16931. The additional French rules are described in FR CIUS.

Which new details must an invoice carry?

The existing mandatory details remain, and four are added (DGFiP):

1. the customer's SIREN number;
2. the category of the transaction: supply of goods, services, or both;
3. the option to pay VAT on debits, where taken;
4. the full delivery address, if it differs from the billing address.

What is an approved platform?

A private provider registered by the tax administration, the only kind allowed to issue, receive and transmit e-invoices and e-reporting data. It was previously called a PDP, plateforme de dématérialisation partenaire (Service Public Entreprendre). You choose yours freely from the official list. Klarbon is not an approved platform.

Do invoices to the public sector follow other rules?

Yes. Invoices to the State, local authorities and public bodies go through the Chorus Pro portal, mandatory for every supplier, including the smallest, since 1 January 2020 (instruction of 22 February 2017). This channel exists alongside the B2B reform.

How do I prepare?

1. Identify your obligations: company size, B2B, B2C or international transactions, VAT regime.
2. Choose an approved platform to receive now; your invoicing software may already connect to one.
3. Read the invoices you receive: an XML or Factur-X file opens free in Klarbon's e-invoice viewer.
4. Complete your data: customers' SIREN numbers, transaction categories, delivery addresses.
5. Prepare to issue: software connected to your platform. A Factur-X, UBL or CII file still has to be sent through the platform.
6. Check before sending with Klarbon's check.

Other French accounting formats

You will also meet the FEC accounting entries file and the CFONB bank formats CFONB 120 and CFONB 240.

Related

• E-invoicing rules by country
• Help centre