Electronic Invoicing in France: What Businesses Need to Know Before September 2026

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France is moving forward with its electronic invoicing reform, introducing a gradual obligation for businesses to issue and receive invoices in digital format. The new framework aims to modernize invoicing processes, strengthen tax compliance, and simplify administrative procedures for companies operating in France.

Implementation Schedule

The transition will be introduced in phases according to company size:

  • From 1 September 2026: Large enterprises and medium-sized enterprises (ETIs) will be required to issue electronic invoices.
  • From 1 September 2027: Small and medium-sized enterprises (SMEs) and micro-businesses will join the system.

Regardless of size, all VAT-registered businesses established in France must be able to receive electronic invoices from 1 September 2026.

To comply with the reform, companies must use a government-approved invoicing platform or a compatible solution connected to the national system.

Which Transactions Are Covered?

Electronic invoicing applies to business-to-business (B2B) transactions carried out between VAT-registered companies established in France, including:

  • Sales of goods and services subject to French VAT.
  • Advance payments related to these transactions.
  • Certain public auction sales involving second-hand goods, artworks, antiques, and collectors’ items.

New Information Required on Invoices

The reform introduces additional mandatory invoice details, including:

  • The customer’s SIREN identification number.
  • The delivery address when it differs from the billing address.
  • A clear indication of whether the transaction concerns goods, services, or both.
  • Information regarding VAT payment on debits when the supplier has chosen this tax option.

These requirements will become mandatory according to the same rollout schedule as electronic invoicing.

Electronic Invoice Security and Retention

Businesses may secure electronic invoices using a qualified electronic seal. This mechanism helps guarantee:

  • The authenticity of the document’s origin.
  • The integrity of its content.
  • The readability of the invoice over time.

Electronic invoices and related digital records must generally be retained in electronic format for a minimum period of six years from their creation date.

Preparing for the Transition

Companies should begin preparing well before the deadlines by:

  • Reviewing their invoicing and accounting procedures.
  • Identifying the internal teams involved in the transition.
  • Selecting an approved invoicing platform.
  • Ensuring software and workflows are compatible with the new requirements.
  • Training employees responsible for finance and administration.

Early preparation can help reduce disruption and ensure a smooth transition to the new system.

Why Is France Introducing Electronic Invoicing?

The reform serves several strategic objectives:

  • Strengthening the fight against VAT fraud.
  • Reducing administrative costs through digitalization.
  • Accelerating invoice processing and payment cycles.
  • Simplifying VAT reporting obligations over time.
  • Providing tax authorities with more timely and accurate economic data.

E-Reporting Requirements

Alongside electronic invoicing, France is introducing e-reporting, which requires certain transaction data to be transmitted to the tax authorities. The rollout timetable for e-reporting follows the same implementation schedule as electronic invoicing.

Overseas Territories

Electronic invoicing and e-reporting apply to businesses established in French territories where VAT is in force, including:

  • Guadeloupe
  • Martinique
  • Réunion

The reform does not apply to territories where the French VAT system is not applicable, such as French Guiana, Mayotte, Saint-Pierre-et-Miquelon, Saint-Barthélemy, Saint-Martin, New Caledonia, French Polynesia, Wallis and Futuna, and the French Southern and Antarctic Territories.

Key Takeaway

The mandatory adoption of electronic invoicing marks a major transformation for businesses operating in France. With the first obligations taking effect from September 2026, companies should begin preparing now by reviewing their invoicing processes, selecting a compliant platform, and ensuring their systems are ready for the new digital framework.