France mandates e-invoicing and e-reporting from September 2026
From 1 September 2026, large French firms and ETIs must issue and receive structured e-invoices via certified platforms. SMEs and micro-enterprises follow a year later. Foreign companies face e-reporting rules and penalties up to €500 per missed transmission.
France is splitting its e-invoicing reform into two channels under Article 289 bis CGI. Domestic B2B invoices between French-established companies flow through certified platforms (PDPs) from 1 September 2026 for large firms and ETIs, then 1 September 2027 for SMEs. All other transactions, including cross-border and reverse-charge flows, go through e-reporting instead.
Mandatory dates and scope
From 1 September 2026, all VAT-registered companies in France must be able to receive structured e-invoices via an approved platform (PDP). Large enterprises and ETIs must also issue from that date. SMEs and micro-enterprises follow on 1 September 2027.
Foreign companies without a French permanent establishment face a different path. They are outside the e-invoicing scope but subject to e-reporting of transaction data and, in some cases, payment data. Large enterprises and ISEs must report from 1 September 2026. Micro, VSE, and SME foreign suppliers report from 1 September 2027. Buyer-side reverse-charge and intra-EU acquisition reporting begins 1 September 2027 regardless of company size.
Two channels: e-invoicing and e-reporting
France’s reform splits obligations into two distinct channels. Domestic B2B transactions between French-established taxable persons use e-invoicing via certified PDPs. Everything else flows through e-reporting instead. This includes B2C sales, cross-border transactions, reverse-charge flows, intra-EU acquisitions, and invoices from non-established suppliers.
Reporting frequency depends on the VAT regime. Companies report every 10 days, monthly, or bimonthly.
Penalties and compliance
Non-resident companies must connect to an accredited PDP before their go-live date. Penalties reach €500 per missed transmission, capped at €15,000 per year.
The French tax authority (DGFiP) published updated guidance on 4 June 2026. It includes a decision tree for foreign companies based on VAT registration and transaction type. A national helpline (0 806 807 807) is now operational. The list of registered PDPs is published on impots.gouv.fr.