In less than a year, electronic invoicing will move from a future obligation to a concrete reality for every VAT-registered business in France. On 1 September 2026, the reform officially enters its operational phase, forcing companies to adapt their tools and processes, whether they are ready or not.
This is not a sudden change, but it is a decisive one. The reform is being rolled out in stages, yet the first deadline is closer than many businesses realize.
September 2026: the first mandatory milestone
From 1 September 2026, all French companies subject to VAT, regardless of size, must be able to receive electronic invoices through an approved digital platform.
At the same time, large companies and mid-sized enterprises (ETIs) will also be required to issue electronic invoices. Traditional practices such as scanned PDFs sent by email will no longer meet legal requirements. Instead, invoices must be transmitted in structured electronic formats such as Factur-X, UBL, or CII, designed to allow automated processing by both businesses and the tax authorities.
This marks the real starting point of the reform: even companies not yet required to issue e-invoices must already be technically ready to receive them.
September 2027: full rollout for SMEs and micro-businesses
One year later, on 1 September 2027, the obligation to issue electronic invoices will extend to SMEs, very small businesses, and micro-enterprises. This includes self-employed professionals and auto-entrepreneurs, even those benefiting from VAT exemption schemes.
From that moment on, the entire French B2B ecosystem will operate under a fully electronic invoicing model for domestic VAT-taxable transactions. Paper invoices and non-compliant digital formats will be definitively phased out.
What exactly changes?
Electronic invoicing is not just about sending invoices digitally. It introduces a standardized, structured data model that allows invoice information to be automatically read, checked, and transmitted.
Businesses must use approved platforms to send and receive invoices and ensure invoices include new mandatory data such as: the nature of the transaction (goods, services, or mixed), VAT payment options and Delivery address, if different from the billing address
Approved platforms have been available for selection since this month, giving companies time to test and adjust before the deadline.
Why this reform?
The French government’s objectives are clear:
Reduce VAT fraud through more timely data transmission and Simplify tax reporting by automating data flows thus
Modernizing accounting processes across the economy.
For businesses already equipped with digital accounting tools, the reform may ultimately streamline operations. For others, especially smaller structures, it represents a significant organizational and technical shift.
Sanctions and real risks
Non-compliance is not without consequences. Penalties can reach €15 per non-compliant invoice, capped at €15,000 per year plus similar fines for erroneous content.
However, the most immediate risk is not the fine itself, but the rejection of invoices by platforms. A rejected invoice means delayed payments, disrupted cash flow, and additional administrative workload, costs that can quickly outweigh any penalty.
What businesses should do now
With eight months left before the first deadline, the message is simple: anticipate, don’t wait.
Key steps include, Checking whether your invoicing or accounting software is compatible and Choosing an approved electronic invoicing platform. You need to Test invoice formats and data flows ahead of time and train internal teams on the new requirements.
By September 2027, electronic invoicing will not be an option—it will be the norm.
