E-invoicing in France: your deadline
Since 1 September 2026, every VAT-registered business must be able to receive e-invoices, and large companies and ETIs must also issue them. SMEs issue from 1 September 2027. Choose your headcount and see your deadline.
Your company
- 1 September 2026You Every VAT-registered business must be able to receive e-invoices, whatever its size. Large companies and ETIs must also issue them.
- 1 September 2027You SMEs, very small businesses and micro-enterprises must issue in turn. The calendar moves issuing by one year; it removes no obligation.
FAQ
Questions about the reform
How do I count my headcount?
The calendar follows the company categories of the 2008 decree: an SME counts fewer than 250 employees, an ETI 250 or more. This 250 threshold is what separates the September 2026 wave from the September 2027 one. The full category also weighs turnover and balance sheet, and a company under 250 employees but well above EUR 50 million of turnover can be classed as an ETI. In doubt, your category is the one the administration keeps for your SIREN.
Who must issue from 1 September 2026?
ETIs and large companies, meaning 250 employees and up. SMEs, very small businesses and micro-enterprises join on 1 September 2027. Receiving, for its part, has been mandatory for every VAT-registered business since 1 September 2026, with no size exception.
What is a plateforme agréée?
A plateforme agréée (PA), the accredited platform, collects your invoices and forwards them to your customers and to the administration. Every business registers on the public invoicing portal and chooses a PA. Having no PA for reception risks a EUR 500 fine, with regularization possible within 30 days.
Do I have to send my invoices to the administration?
Not directly, and that is the difference with Germany, which rejected any obligatory channel. In France the invoice goes through your plateforme agréée, which delivers it to your customer and transmits the invoicing and payment data to the administration. You make no deposit yourself, but you cannot send a B2B invoice outside this circuit either.
What format for the invoices?
A structured format under EN 16931: Factur-X (the PDF with the data inside), UBL or CII. An ordinary PDF without structured data is not an e-invoice. Checking one against the standard happens here, in the browser.
I am a micro-enterprise, am I spared?
No. You receive from September 2026 like everyone else, and you issue from September 2027. The calendar moves issuing by one year; it removes no obligation.
Is this test official?
No. The test summarizes the published calendar of the reform, but it does not replace legal or accounting advice on your own situation.