E-invoicing in France: the 2026 and 2027 deadlines

How the French model works

France has chosen a model in which invoices are not simply exchanged between supplier and customer. They must pass through a certified platform (plateforme agréée, PA; these were previously called PDP, plateformes de dématérialisation partenaires). The platform transmits the invoice and sends the data required by the tax administration. The legal basis is article 289 bis of the French General Tax Code (CGI).

Each business chooses its own platform. Supplier and customer may use different PAs; the platforms exchange invoices and status messages with each other. The public invoicing portal acts as the central directory and data concentrator. It is no longer a free platform for issuing or receiving invoices, so a business cannot rely on it instead of a PA.

Alongside e-invoicing, the reform introduces e-reporting: businesses report transaction data for sales that are not domestic B2B (for example, to consumers or international customers) and, in certain cases, payment data. This reporting also goes through the chosen PA.

Timeline

Source: DGFiP, “Guide pratique de démarrage au 1er septembre 2026”. As of 28 October 2026 the first two stages are in force.

Who is affected

The e-invoicing obligation applies to businesses established in France and subject to VAT, for domestic B2B transactions. Sales to consumers and international transactions are not e-invoiced under the reform but fall under e-reporting. Foreign businesses without an establishment in France should check their position with an adviser.

Company size (large, mid-sized, small and medium-sized, or micro) only decides when the issuing obligation starts. The receiving obligation has applied to every business in scope since 1 September 2026, regardless of size. If you run a UK or other foreign group with a French subsidiary, the subsidiary is in scope in its own right.

Accepted formats

The administration defines three base formats, all built on the European standard EN 16931:

• Factur-X, a PDF/A-3 with embedded XML; the current version is 1.09.2 (FNFE-MPE).
• UBL (Universal Business Language, version 2.1).
• CII (UN/CEFACT Cross Industry Invoice, D16B).

Platforms may accept other formats from their customers and convert them, but what is exchanged must meet the rules of the reform.

What to do now

1. Choose a certified platform. The administration publishes the list of PAs on impots.gouv.fr.
2. Confirm with your platform that you can receive, which has been mandatory since 1 September 2026.
3. If you are a GE or ETI, make sure your issuing and e-reporting are running; if you are a PME or micro-business, plan for 1 September 2027.
4. Update customer master data, in particular SIREN numbers.
5. Set up e-reporting with your platform for sales to consumers and international transactions.
6. Validate test invoices in Factur-X, UBL or CII before you send them to your platform.
7. Keep the structured file as part of your records, not only a readable copy.
8. Involve your accountant in special cases such as advance payments, credit notes and reverse charge.

What changes for recipients

Supplier invoices arrive through your platform rather than by post or email. Accounts payable needs to read structured files and reconcile them, and to follow the invoice status messages exchanged between platforms.

Until small and micro businesses start issuing on 1 September 2027, you will still receive paper or PDF invoices from some suppliers. Plan for both flows in the meantime.

Common mistakes

• Assuming that a PDF sent by email is still sufficient between businesses in scope.
• Expecting the public portal to act as a free invoicing platform; invoices must be exchanged through a PA.
• Forgetting e-reporting for B2C or international sales.
• Choosing a platform without checking it appears on the official list.
• Postponing receipt until 2027 because the business is small; receiving has been mandatory since 1 September 2026.
• Sending a Factur-X file whose XML is incomplete or does not match the PDF, and finding out only when the platform rejects it.

How our viewer and validator help

Use the Factur-X validator to check a Factur-X file before it goes to your platform, or the e-invoice viewer to read a UBL or CII file as a normal invoice.

Frequently asked questions

Sources

1. DGFiP, Guide pratique de démarrage au 1er septembre 2026 (checked 2026-10-28)
2. economie.gouv.fr: e-invoicing for businesses (checked 2026-10-28)
3. FNFE-MPE: Factur-X (checked 2026-10-28)