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Since September 1, 2026, every VAT-registered business established in France must be able to receive e-invoices through an accredited platform, and large and mid-sized companies must issue them. SMBs and micro-businesses will issue them from September 1, 2027. Your invoicing tools therefore need to work with an accredited platform.
France’s e-invoicing reform took effect on September 1, 2026. For many companies, it is not just about choosing a platform: the quotes, orders and invoices produced by their business tools now have to fit into a new circuit. Here is the official timeline, what changes technically, and how to adapt an existing tool. The information below was checked on October 27, 2026, on impots.gouv.fr and economie.gouv.fr, the French government’s official sites. This page does not replace advice from your accountant or a lawyer.
The official timeline
According to the French Ministry of the Economy’s page “Tout savoir sur la facturation électronique” and the tax authority’s FAQ (version dated September 1, 2026):
| Date | Companies concerned | Receiving | Issuing | E-reporting |
|---|---|---|---|---|
| September 1, 2026 | All VAT-registered businesses | Mandatory | No | No |
| September 1, 2026 | Large and mid-sized companies | Mandatory | Mandatory | Mandatory |
| September 1, 2027 | SMBs and micro-businesses | Mandatory | Mandatory | Mandatory |
The reform covers VAT-registered businesses established in France, for transactions with other French businesses, according to the tax authority’s fact sheet no. 2. Transactions with consumers and international transactions fall under e-reporting. The practical start-up guide (July 2026) announces a tolerant approach for companies facing genuine difficulties and following a documented compliance plan, while stating that this approach is “neither a postponement nor a suspension of the obligation.”
What changes in your tools
Accredited platforms become the gateway. They issue, transmit and receive invoices, and pass the relevant data to the tax authority. The official list is published on impots.gouv.fr (page updated October 13, 2026). Unregistered software can still be used as a “compatible solution” but must go through an accredited platform, as the page on e-invoicing and accredited platforms explains.
Three formats are approved. The tax authority’s fact sheet no. 1 lists UBL and CII, which are structured formats, and Factur-X, a hybrid format combining a readable PDF with structured data. A plain PDF is no longer enough.
New mandatory fields appear. The tax authority’s FAQ lists, among others, the customer’s SIREN (French company ID), the transaction category (goods, services or both), the option to pay VAT on invoicing where applicable, and the delivery address if it differs from the billing address. Your customer records and invoice templates must carry this information.
Supplier invoices arrive differently. They are received through your accredited platform in structured form. That is an opportunity: the data can feed your management tools directly, with no manual entry.
Adapting an existing business tool
If your invoices come from off-the-shelf software, the vendor updates its product and tells you how to connect it to an accredited platform. If they originate in a custom tool (service management, customer portal, ordering tool), three workstreams are needed:
- Complete the data: customer SIRENs, transaction category, delivery addresses, input checks.
- Produce a compliant format, or pass the data to a tool that does.
- Connect to your accredited platform, usually through an API, and bring statuses and rejections back into the tool.
| Situation | Approach | Indicative budget |
|---|---|---|
| Existing custom tool, compliance unclear | Audit of the tool and the invoicing circuit | $660 (€589)excl. VAT (express) or $2,300 (€1,990)excl. VAT (full) |
| Existing tool to connect to an accredited platform | Data completed, format, API connection | Quote after audit, starting from the connection block ($2,300 (€2,000)excl. VAT) |
| New connected quoting and invoicing tool | Business app with quotes, invoices, PDFs and platform connection | $6,800 to $22,400 (€6,000–€20,000)excl. VAT, 1 to 3 months |
The estimator gives you a range for a new tool in one minute, and the audit page describes both options.
When this is not the right approach
If you already invoice with off-the-shelf invoicing or accounting software that has connected to an accredited platform, do not build anything: follow your vendor’s instructions and check with your accountant that your invoice fields are complete.
Custom work is only justified if your invoices originate in a business tool you want to keep, or if the reform is a chance to remove double entry between several systems. To choose an invoicing tool, see an alternative to Sellsy for quotes and invoicing and the page on quote and invoicing software.
Where to start
- Confirm your company category and your issuing date with your accountant.
- Choose your accredited platform from the official list, if you have not already done so for receiving.
- List every tool that produces invoices or sales data, spreadsheets included.
- A 30-minute call to assess how your business tools need to change, followed by an audit if needed.
- Plan ahead of September 1, 2027 if you are an SMB: an adaptation project takes a few weeks to a few months.
To connect your tool to accounting, see also syncing your app with Pennylane or your accounting software.
Frequently asked questions
Is a PDF sent by email an e-invoice?
No. The French tax authority’s FAQ states that a plain PDF sent electronically is not an e-invoice under the reform. The invoice must be issued in one of the approved formats and sent through an accredited platform.
Can my invoicing software keep working?
Yes, if it goes through an accredited platform. Software that is not registered, called a 'compatible solution', can stay in place, but it cannot itself send invoices to customers or data to the tax authority: it has to be connected to an accredited platform.
What are the risks of being late?
The tax authority’s practical guide provides for a fine per invoice not issued electronically, within the limits of Article 1737 of the French Tax Code, and a formal notice with three months to comply for reception. A tolerant approach applies during the start-up phase for companies with a documented compliance plan, but it is not a postponement.
Are sales to consumers affected?
They are not covered by B2B e-invoicing but by e-reporting: sending transaction data, and in some cases payment data, to the tax authority. It follows the same timeline as issuing, based on company size.
Does this page replace advice from an accountant?
No. It summarizes official sources to help you prepare your tools. For your specific situation, VAT regime, special transactions, group structure, ask your accountant or a lawyer.