Electronic invoicing is becoming mandatory for all companies established in France and subject to VAT. From September 1, 2026, every company must be able to receive its invoices via an approved platform; issuing invoices will follow in 2026 for large companies and mid-sized enterprises (ETIs), and then in 2027 for SMEs and very small businesses (TPEs). This guide details the dates, stakeholders, and concrete steps to help you prepare without stress.
Why this requirement is a game-changer for your business
The reform puts an end to paper invoices and simple email exchanges between businesses. Every invoice will now be issued, transmitted, and received in a structured format via an approved platform. Three reasons explain this change: to combat VAT fraud, to simplify administrative management through automation, and to provide the tax authorities with a more accurate, near real-time view of economic activity.
In practical terms, ignoring this deadline exposes your company to a simple risk: no longer being able to exchange invoices with your suppliers and customers on time. Anticipating this remains the best strategy to ensure the reliability of your invoicing process.Source: economie.gouv.fr).
What is an electronic invoice (and why is it not a PDF)?
An electronic invoice is not simply a PDF sent by email. It is a document issued, transmitted, and received in a structured, machine-readable format that enables end-to-end automated processing. Unlike a standard PDF, it contains standardized information that software and government agencies can use directly.
The chosen framework is based on three formats: Factur-X (a readable PDF combined with an XML file), UBL, and CII. The Factur-X format is often preferred by small organizations because it remains human-readable while incorporating the required structured data flows.
Who is affected by this obligation?
All businesses established in France and subject to VAT are affected, regardless of their size: from micro-enterprises to large corporations, including very small businesses, SMEs, and mid-sized companies. The obligation covers business-to-business (B2B) transactions carried out within France. Even entities exempt from VAT must be able to receive electronic invoices, and VAT-registered associations are also included in the scope of this requirement.
Sales to individuals (B2C) and transactions with partners established abroad are not subject to electronic invoicing but to e-reporting: your company will still need to transmit details of these transactions to the tax authorities. Certain VAT-exempt activities (healthcare, education, banking) remain exempt from electronic invoicing but may still be subject to this additional reporting.
What this reform means for each type of business
To fully understand this reform of electronic invoicing, it's essential to understand its objective: to provide the tax authorities with a better understanding of the activities of French businesses, while simultaneously improving the reliability of supplier invoice processing nationwide. Every company affected by the reform must adapt its supplier invoice management, regardless of whether its business involves the delivery of goods or the provision of services. Large and medium-sized enterprises will begin the implementation process in 2026, followed by SMEs, very small businesses, and micro-enterprises in 2027.
Businesses subject to VAT in France are affected, including some partially exempt entities, which remain obligated to transmit transaction data not covered by electronic invoicing to the tax authorities. Choosing an approved platform means choosing who will send your invoices, ensure the receipt of electronic invoices, and manage the transmission of data to the tax authorities. A well-prepared business can issue and receive your electronic invoices without any disruption to its operations, regardless of its sector.
Key dates to remember
The schedule varies depending on the size of the company:
| Deadline | What is becoming required | Companies concerned |
|---|---|---|
| 1st September 2026 | Receive electronic invoices | All entities |
| 1st September 2026 | Issue electronic invoices and transmit e-reporting | Large companies and mid-sized companies |
| 1st September 2027 | Issue electronic invoices and transmit e-reporting | SMEs, VSEs and micro-enterprises |
In other words, by September 2026, even the smallest businesses must be able to receive electronic invoices from their suppliers. For large corporations, the deadline is already approaching; SMEs and very small businesses have an additional year to issue compliant electronic invoices.
How does an electronic invoice circulate?
With the reform, an electronic invoice is no longer sent directly to the customer. It is routed through an approved platform: the issuing company uploads its invoice to its PDP (Payment Processing Platform), which then transmits it to the recipient's platform, which makes it available. At each stage, lifecycle statuses (submitted, received, rejected, paid) inform the issuer of the progress, thus improving payment tracking.
The role of the approved platform (PDP)
Invoices are processed through a Partner Electronic Invoicing Platform (PDP), registered with the tax authorities. This platform issues, transmits, and receives your invoices, checks their compliance, converts formats if necessary, and transmits the required information to the tax authorities. The Public Invoicing Portal has been refocused on a directory role; it no longer offers a free sending and receiving service. Each company must therefore choose a PDP, or software connected to a PDP.Source: impots.gouv.fr).
E-reporting: the data to be transmitted
In addition, e-reporting involves transmitting transaction data not covered by electronic invoicing to the tax authorities: sales to individuals, international transactions, and payment data. The goal is to provide a comprehensive overview of VAT collected. This supplementary transmission follows the same schedule as the issuance of electronic invoices.
New mandatory information and legal framework
The reform adds new information to invoices: the customer's SIREN number, the nature of the transaction (delivery of goods, provision of services, or both), the option for VAT payment based on accrual accounting, and the delivery address if it differs from the billing address. These rules apply to both deliveries of goods and services between VAT-registered businesses. Ensuring the accuracy of your partner data today will prevent invoice rejections when the reform comes into effect.
The legal framework is based on the articles of the General Tax Code dedicated to electronic invoicing and e-reporting, specified by decree (Source: General Tax Code, legifrance.gouv.frThree categories of actors are involved: the tax administration, which registers the platforms; the PDPs, which ensure the transmission; and the companies, which must issue and receive compliant invoices.
The entire system is designed for phased implementation: from September 1, 2026, all businesses must be able to receive electronic invoices; a year later, smaller businesses will also have to send electronic invoices to their clients. This timeline allows time to plan each step of the process, consult an accountant if needed, and verify your solution's ability to meet payment deadlines and the new information requirements mandated by the reform.
To ensure a smooth transition, it's best to understand the regulations concerning this mandatory electronic invoicing, verify the specific requirements for your sector with the relevant government agency or a professional, and test your solution before the deadline. Both public and private software providers can support you through this transition, whether your company has been established in France for a long time or is newly created.
The tangible benefits, beyond the obligation
Automated processing reduces data entry errors and disputes. Tracking the invoice lifecycle accelerates payments and improves cash flow. Digital archiving secures your documents for the legally required retention period, and data centralization simplifies managing your business and VAT returns.
Sanctions for non-compliance
Failure to comply with the obligation exposes the company to fixed penalties per non-compliant invoice, as well as for breaches of e-reporting, with an annual cap (source: service-public.frBeyond the financial aspect, a company that cannot receive electronic invoices risks jeopardizing its relationships with its suppliers. Compliance is therefore as much a commercial issue as a regulatory one.
How to choose your electronic invoicing solution
To choose your software or PDP, check a few essential criteria:
- The management of structured formats (Factur-X, UBL, CII) required by the reform.
- Connecting to an approved platform to issue and receive your electronic invoices.
- Support for e-reporting and new mandatory information.
- Retrieving lifecycle statuses to track your payments.
- Ease of use and cost, especially for a small business.
How to prepare yourself now
- Check that your tool supports structured formats (Factur-X, UBL, CII).
- Select an approved platform or software connected to a PDP.
- Ensure the reliability of your contact details (SIREN, addresses) to comply with the new requirements.
- Train your teams on the new billing process.
- Don't wait until the last minute to test your billing chain.
What this change actually alters on a daily basis
Before/After: Three Common Situations
The accounting department of a small business. Before: Supplier invoices arrived by email, as PDFs, and had to be manually re-entered. After: Each incoming invoice arrives directly in the invoicing software, already structured, ready to be checked and recorded.
A large company with many professional clients. Before: invoices were sent as email attachments, with no visibility into their receipt. After: each invoice goes through a payment processing system and displays a lifecycle status (submitted, received, paid), which improves payment tracking.
A small business owner who manages their own invoicing. Before: paper invoices or digital files, filed manually, with no real cash flow tracking. After: automatic issuance in the correct format, sending via a connected payment processing system, and better visibility on upcoming payments.
Prepare with Djaboo
Djaboo is invoicing software that helps businesses achieve compliance: issuing structured electronic invoices, connecting to an approved platform, and incorporating new mandatory information. Djaboo allows you to issue compliant electronic invoices right out of the box, without completely changing your management practices.
How does it work in practice?
The implementation process typically involves three steps: importing your existing data (customers, products, invoice history), connecting to an approved platform, and then verifying the initial submissions before the full switchover. In most cases, a company can test its invoicing system in a few days, without interrupting its operations. Chartered accountants can also assist you with regulatory compliance during this transition.
Reinsurance: security, compliance and support
Your billing data remains hosted and transmitted in accordance with the requirements imposed on Personal Data Platforms (PDPs) by the tax authorities. Djaboo monitors changes in the legal framework (formats, mandatory information, timeline) to minimize any unpleasant surprises. Support is available to answer technical or regulatory questions during the compliance process. As with any change of tools, it is always advisable to verify compatibility with your existing software before the complete switchover.
Djaboo versus other options: an honest comparison
No single solution is perfect for every situation. Here, transparently, is what each approach entails:
| Criterion | Manual billing | Generic software | Djaboo |
|---|---|---|---|
| Format compliance (Factur-X, UBL, CII) | Not managed | Varies depending on the publisher | integrated |
| Connecting to a PDP | Absent | Often a paid option | included |
| E-reporting management | Manual | Sometimes limited | Patient Care |
| Time spent per invoice | High | Medium | On sale |
For an organization that already manages a large volume of invoices, doing it manually becomes difficult to sustain from 2026 onwards. Generic software may suffice if its publisher follows the regulatory schedule precisely; this is a point to check before committing, whatever tool is chosen.
Ready to switch to electronic invoicing?
If your company still needs to choose its platform or software, it's best to test your invoicing process before the deadline rather than in a rush. You can explore the page dedicated to mandatory e-invoicing with Djaboo, or request a demonstration to assess whether the tool is a good fit for your organization.
In summary, electronic invoicing is gradually becoming mandatory for all French companies subject to VAT: receipt will be required from September 2026, followed by issuance in 2027 for smaller businesses. This electronic invoicing reform affects both large corporations and very small businesses, and transforms how each company handles its transactions and reporting obligations. The sooner you anticipate this electronic invoicing requirement, the easier the transition will be for your organization.
Key points to remember
- From September 1, 2026, all companies established in France must be able to receive electronic invoices.
- Large companies and mid-sized companies must also issue electronic invoices from 2026; SMEs, micro-enterprises follow in 2027.
- Each invoice passes through an approved platform (PDP), which checks its compliance and transmits the required information to the tax authorities.
- E-reporting complements the system for operations not covered by electronic invoicing (B2C, international).
- Anticipating compliance limits the risk of invoice rejection and blockages with your suppliers.
Frequently asked questions about mandatory electronic invoicing
Is electronic invoicing simply a PDF?
No. An electronic invoice contains machine-readable structured data (Factur-X, UBL, or CII formats). A simple file sent by email will no longer be sufficient to comply with the requirement.
From what point does electronic invoicing become mandatory?
From September 1, 2026, all companies must be able to receive these documents. The obligation to issue them applies to large companies and mid-sized companies in September 2026, then to SMEs, very small businesses, and micro-enterprises in September 2027.
What is a PDP?
A PDP (Partner Electronic Invoicing Platform) is a private platform registered with the tax authorities, through which your electronic invoices are processed. You must choose one, or use software that is connected to it.
Are micro-enterprises affected?
Yes. Even under VAT exemption, micro-entrepreneurs will have to be able to receive invoices from 2026 and issue them from 2027.
What is the difference between electronic invoicing and e-reporting?
Electronic invoicing concerns invoices between French businesses (B2B). E-reporting concerns the transmission of transaction data for other operations: sales to individuals, international transactions, and payment data.
What happens if my business isn't ready on time?
It risks incurring fixed fines and, more importantly, practical difficulties in exchanging invoices with its suppliers and customers. It's better to test its invoicing system in advance rather than in a rush.
