France sets e-invoicing deadlines: September 2026 for receipt, September 2027 for sending
France has fixed mandatory e-invoicing dates. All businesses must receive e-invoices from 1 September 2026. Large firms and mid-caps must send them from the same date; SMEs and sole traders from 1 September 2027.
France has confirmed the timeline for mandatory e-invoicing across all businesses. Reception becomes compulsory on 1 September 2026 for everyone. Emission follows in phases: large enterprises and mid-caps from September 2026, then SMEs and sole traders from September 2027.
France has set firm dates for mandatory e-invoicing. All businesses must be able to receive electronic invoices from 1 September 2026. Emission rules roll out in two phases, with large firms and mid-caps sending from the same date and smaller businesses following a year later.
Two key dates
The reform, originally planned for July 2024, was delayed to give businesses more time to prepare. The new timeline rests on two deadlines.
From 1 September 2026, three obligations take effect. Receipt of electronic invoices becomes mandatory for all firms. Large enterprises and mid-sized firms (ETI) must also start sending them. E-reporting, the transmission of data to the tax authority, begins for affected businesses.
From 1 September 2027, the sending requirement expands. SMEs, micro-enterprises, and sole traders must then emit electronic invoices. At this point, all businesses face the full set of obligations.
Who must do what, and when
The rules differ by company size. Large enterprises and mid-caps must both receive and send from September 2026. SMEs, micro-enterprises, and sole traders must receive from September 2026 but need not send until September 2027.
What businesses must do
E-invoicing requires firms to use an approved platform chosen by the business. The platform must handle several tasks: use a compliant electronic invoice format, send and receive invoices, integrate data into the accounting system, and transmit certain data via e-reporting to the tax authority.
The goal is to simplify business-to-business invoice exchange and secure VAT collection.
How to prepare
Experts recommend early action to reduce operational risk and errors. Businesses should audit their current invoicing process, update customer and supplier data, select a suitable e-invoicing platform, test sending and receiving flows, train accounting and finance teams, and check that existing tools are compatible.
The reform distinguishes three obligations: receipt of electronic invoices, emission of electronic invoices, and e-reporting to the tax authority.