Electronic invoicing — getting compliant, and the deadline already past
Since 1 SEPTEMBER 2026, ALL businesses established in France and liable to VAT must be ABLE TO RECEIVE electronic invoices — micro and small businesses included. The duty to ISSUE them is phased: since 1 September 2026 for mid-sized and large companies, and from 1 SEPTEMBER 2027 for small businesses and micro-enterprises. Two distinct duties coexist, and many businesses fall under both: E-INVOICING, covering purchases and sales of goods or services between businesses established in France and liable to VAT — INCLUDING those benefiting from the VAT exemption for small businesses; and E-REPORTING, the transmission of certain data to the tax authority, covering sales to private individuals and transactions with customers established abroad. The change is not merely one of format: it makes recourse to an APPROVED PLATFORM COMPULSORY — the only intermediary recognised by the tax authority. A "compatible solution" may be used, but it is not registered and must be connected to an approved platform.
Up to date for 2026 — verified on September 12, 2026Official procedure, no printed formGuide: about 60 min
Deadlines
- 1 September 2026 — RECEIVING, for everyone
- From 1 September 2026, every business established in France and liable to VAT must be able to RECEIVE electronic invoices, whatever its size. This deadline has already passed, and it is the one most often missed by small businesses who thought 2027 was their date.
- 1 September 2026 — ISSUING, for mid-sized and large companies
- Mid-sized and large companies must also issue and transmit their invoices in electronic format from that date.
- 1 September 2027 — ISSUING, for small businesses and micro-enterprises
- The duty to issue and transmit invoices in electronic format applies to small businesses and micro-enterprises from 1 September 2027.
- 15 working days when changing platform
- The new details are recorded within a maximum of 15 working days after the former platform's agreement, or on expiry of the period it has to object.
- 1 year of continuity after a change
- For 1 year after the change, the former platform continues to provide certain services to ensure continuity in receiving electronic invoices.
Documents to prepare
- Your headcount and turnover or total balance sheet, which set your category and your dates
- The type of your customers: liable French businesses, private individuals, customers established abroad
- The nature of your activity: sale of goods, supply of services, or both
- Your VAT regime: normal actual, simplified or the exemption for small businesses — which does not take you out of scope
- A map of your invoicing flows
- The choice of an approved platform, or a compatible solution connected to one
- The list of registered approved platforms, to check what you are buying
- The electronic invoicing directory, to check your own connection and your customers'
- A procedure for following up invoices received: check, validate, report problems on the platform
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- ALL businesses established in France and liable to VAT, for RECEIVING: the duty has applied since 1 September 2026 regardless of size
- The MICRO-ENTERPRISE — fewer than 10 employees and annual turnover or total balance sheet below €2 million — and the SMALL BUSINESS — fewer than 250 employees and annual turnover below €50 million or total balance sheet below €43 million: receiving since 1 September 2026, issuing from 1 September 2027
- Mid-sized and LARGE companies: receiving AND issuing since 1 September 2026
- Businesses benefiting from the VAT exemption for small businesses: the source expressly includes them within the scope of e-invoicing
- Businesses selling to PRIVATE INDIVIDUALS and/or carrying out transactions with customers established abroad: they fall under e-reporting
- Businesses doing both: they are subject to BOTH duties — electronic invoices for business-to-business sales, transmission of data for consumer or international sales
Worked example
Example: a 12-employee business, two dates and two duties
A business with 12 employees turns over €3 million: fewer than 250 employees and under €50 million, it is a small business within the meaning of the fact sheet. First consequence, immediate: since 1 SEPTEMBER 2026 it must be ABLE TO RECEIVE electronic invoices. That is already the case today, and it is the trap in the scheme — many small businesses remembered "2027" and do not realise they are already caught for receiving. Second consequence, deferred: its duty to ISSUE invoices in electronic format will only apply from 1 September 2027, for its dealings with other businesses established in France and liable to VAT. It also sells to private individuals and to a Belgian customer: it therefore ALSO falls under e-reporting, the transmission of certain data to the tax authority for those transactions. It is thus subject to BOTH duties, exactly as in the example the source gives. To prepare, it follows the step-by-step approach: it identifies its duties, then MAPS its invoicing flows by analysing four elements — its size, which determines the start date; the type of customers (French businesses, private individuals, foreign customers); the nature of its activity (sale of goods, supply of services or both); and its VAT regime (normal actual, simplified or exemption for small businesses). It then chooses an APPROVED PLATFORM, the only intermediary recognised by the tax authority, by consulting the list of registered platforms — or a compatible solution, not registered but connected to an approved platform. Finally it checks its own connection, and its customers', in the ELECTRONIC INVOICING DIRECTORY, which shows for each business the platform responsible for receiving invoices and the electronic invoicing addresses.
How to fill it in, step by step
- First determine your size category, as it sets your dates: micro-enterprise (fewer than 10 employees and annual turnover or total balance sheet below €2 million), small business (fewer than 250 employees and annual turnover below €50 million or total balance sheet below €43 million), mid-sized or large company.
- Check immediately that you can RECEIVE electronic invoices: the duty has applied to all businesses since 1 September 2026, whatever their size.
- Note your date for the duty to ISSUE: 1 September 2026 for mid-sized and large companies, 1 September 2027 for small businesses and micro-enterprises.
- Determine whether you fall under E-INVOICING: do you purchase or sell goods or services with other businesses established in France and liable to VAT? The VAT exemption for small businesses does NOT take you out of it.
- Determine whether you fall under E-REPORTING: do you sell to private individuals and/or deal with customers established abroad?
- If you do both, prepare for BOTH duties at once.
- If needed, take the "assess your electronic invoicing obligation" test provided, to establish which duties apply to your business.
- MAP your invoicing flows by analysing four elements: your size, the type of customers, the nature of your activity and your VAT regime.
- Adapt your current tools and internal processes, and choose a transmission solution suited to your needs.
- Organise the FOLLOW-UP OF INVOICES RECEIVED: put in place a procedure to check each invoice on receipt, validate it where compliant, and report any problem — error, non-compliant invoice or disagreement — directly on the platform.
- Choose an APPROVED PLATFORM, the only intermediary recognised by the tax authority, by consulting the list of registered approved platforms — or a compatible solution, not registered but connected to an approved platform.
- Check that the tool chosen can issue and receive electronic invoices in the required formats and that it is aimed at businesses like yours.
- Check your own connection, and your customers', in the ELECTRONIC INVOICING DIRECTORY, which shows for each business the approved platform responsible for receiving invoices and the electronic invoicing addresses.
- If your platform no longer meets your needs, change it: that is possible at any time, the new platform carrying out the registration steps.
The form, line by line
- Receiving / issuing
- Two duties on two timetables. RECEIVING: all businesses, since 1 September 2026. ISSUING: 1 September 2026 for mid-sized and large companies, 1 September 2027 for small businesses and micro-enterprises.
- E-invoicing
- Issuing and transmitting invoices in electronic format, for purchases and sales of goods or services between businesses established in France and liable to VAT — INCLUDING those benefiting from the VAT exemption for small businesses.
- E-reporting
- Transmission of certain data to the tax authority, for businesses liable to VAT that sell to private individuals and/or deal with customers established abroad.
- Approved platform
- Formerly known as a partner dematerialisation platform. The ONLY intermediary recognised by the tax authority for issuing, receiving and transmitting electronic invoices and the related invoicing, transaction and, where applicable, payment data. Using one is COMPULSORY. An "approved platform" logo helps identify them.
- Compatible solution
- Not registered by the authority: it can neither transmit invoices directly to the tax authority nor act as official intermediary for transmitting data. It is, however, CONNECTED to an approved platform, which allows regulatory duties to be met. A "compatible solution" logo also exists.
- Electronic invoicing directory
- It lists businesses and public bodies subject to the duties to issue and receive electronic invoices, and shows for each the approved platform responsible for receiving invoices as well as the electronic invoicing addresses.
- The four mapping elements
- The size of the business (which determines the start date), the type of customers (French businesses, private individuals, foreign customers), the nature of the activity (sale of goods, supply of services or both) and the VAT regime (normal actual, simplified or exemption for small businesses).
- Changing platform
- Possible at any time. The new details are recorded within a maximum of 15 working days after the former platform's agreement or on expiry of its period to object — objection being limited to restricted cases. For 1 year, the former platform continues to provide certain services to ensure continuity of receipt.
Good to know
- The most-missed deadline has already passed: since 1 September 2026, EVERY liable business must be able to RECEIVE electronic invoices. Many small businesses remembered "2027", which concerns only ISSUING.
- The VAT exemption for small businesses is no exemption here: the source expressly includes their transactions within the scope of e-invoicing.
- Using an approved platform is COMPULSORY — this is not a choice of software but a newly imposed intermediary, registered by the tax authority and subject to strict supervision.
- A "compatible solution" does not replace an approved platform: it is not registered and must be connected to one.
- Two official logos distinguish "approved platform" from "compatible solution": they let you check what you are buying.
- The electronic invoicing directory lets you check YOUR CUSTOMERS' connection, not only your own — useful before issuing.
- Electronic invoicing requires follow-up of invoices RECEIVED throughout their life cycle: checking, validating, and reporting problems DIRECTLY ON THE PLATFORM.
- A business-to-business invoice that is unpaid AND UNCONTESTED is treated as an ACKNOWLEDGED DEBT, opening the simplified procedure for recovering uncontested commercial claims, which may lead to an enforceable title.
- Changing platform remains possible at any time, and continuity of receipt is ensured for 1 year by the former one.
- The reference texts are articles 289 bis (issuing and receiving), 290 (transmission of transaction data) and 290 A (transmission of payment data) of the French tax code.
Common mistakes
- Believing you are only concerned from 2027: the duty to RECEIVE has applied to all businesses since 1 September 2026.
- Confusing e-invoicing with e-reporting: the first covers invoices between liable French businesses, the second the transmission of data on sales to private individuals and dealings abroad.
- Assuming you are excluded because you benefit from the VAT exemption for small businesses: the source expressly includes those transactions.
- Preparing for only one duty when you sell both to French professionals and to private individuals or foreign customers: you then fall under both.
- Choosing software without checking it is an approved platform or a compatible solution connected to one.
- Believing a compatible solution can transmit invoices directly to the authority: it cannot, not being registered.
- Skipping the mapping of flows, and therefore the four elements that determine which duties apply.
- Failing to organise follow-up of invoices RECEIVED: each invoice must be checked on receipt, validated, and any problem reported directly on the platform.
- Leaving a non-compliant invoice unreported on the platform: silence can be costly, since an unpaid and uncontested invoice is treated as an acknowledged debt.
- Forgetting to check a customer's connection in the directory before sending them an electronic invoice.
Frequently asked questions
Since when am I concerned?
For RECEIVING: since 1 September 2026, whatever your size, provided your business is established in France and liable to VAT. For ISSUING: since 1 September 2026 if you are a mid-sized or large company, from 1 September 2027 if you are a small business or micro-enterprise.
What is the difference between e-invoicing and e-reporting?
E-invoicing is the issuing and transmission of invoices in electronic format, for purchases and sales of goods or services between businesses established in France and liable to VAT — including those benefiting from the VAT exemption for small businesses. E-reporting is the transmission of certain data to the tax authority, for sales to private individuals and/or transactions with customers established abroad. A business carrying out both types of transaction is subject to both duties.
Does the VAT exemption for small businesses release me?
No. The source states that the e-invoicing duty covers transactions between businesses established in France and liable to VAT, "including those benefiting from the VAT exemption for small businesses".
What is an approved platform?
An approved platform, formerly known as a partner dematerialisation platform, is the only intermediary recognised by the tax authority for issuing, receiving and transmitting electronic invoices and the related invoicing, transaction and, where applicable, payment data. Using one is compulsory. Its functions include issuing, transmitting and receiving invoices, extracting and transmitting data to the authority, checking compliance and following up invoices.
Can I use other software?
You may use a compatible solution. It is not registered by the authority: it can neither transmit invoices directly to the tax authority nor act as official intermediary for transmitting data. It is, however, connected to an approved platform, which allows it to meet regulatory duties.
How do I check my own or my customer's connection?
By consulting the electronic invoicing directory, which lists businesses and public bodies subject to the duties and shows, for each, the approved platform responsible for receiving invoices as well as the electronic invoicing addresses.
Can I change platform?
Yes, at any time if the solution used no longer meets your needs. The new platform carries out the registration steps; the new details are recorded within a maximum of 15 working days after the former platform's agreement or on expiry of its period to object. For 1 year after the change, the former platform continues to provide certain services to ensure continuity of receipt.
What should I do with a non-compliant invoice received?
The procedure must allow each invoice to be checked on receipt, validated where compliant, and any problem — error, non-compliant invoice or disagreement — reported directly on the platform. Note that a business-to-business invoice that is unpaid and uncontested is treated as an acknowledged debt, opening the simplified procedure for recovering uncontested commercial claims.
Go further
Official sources
- entreprendre.service-public.gouv.fr — "Comment se mettre en conformité avec l'obligation de facturation électronique ?", fact sheet F39785 (verified 7 August 2026, Entreprendre Service Public / Direction de l'information légale et administrative), read line by line on 2026-09-12: step-by-step approach (identify the duties, map the flows, choose an approved platform); definitions of the micro-enterprise (fewer than 10 employees and annual turnover or total balance sheet below €2 million) and of the small business (fewer than 250 employees and annual turnover below €50 million or total balance sheet below €43 million); duty to RECEIVE electronic invoices from 1 September 2026 for all categories; duty to ISSUE from 1 September 2027 for micro-enterprises and small businesses and from 1 September 2026 for mid-sized and large companies; scope of e-invoicing (purchases and sales of goods or services between businesses established in France and liable to VAT, "including those benefiting from the VAT exemption for small businesses"); scope of e-reporting (sales to private individuals and/or transactions with customers established abroad) and the possible combination of both duties with the official example; the four mapping elements (size, customer type, nature of activity, VAT regime) and the "assess your electronic invoicing obligation" test; organising follow-up of invoices received (check, validate, report any problem directly on the platform); treatment of unpaid and uncontested invoices as acknowledged debts, opening the simplified procedure for recovering uncontested commercial claims and potentially leading to an enforceable title; compulsory use of an approved platform, the only intermediary recognised by the tax authority, its functions, and the status of compatible solutions, unregistered but connected to an approved platform; official "approved platform" and "compatible solution" logos; list of registered approved platforms; the electronic invoicing directory and its contents; change of platform at any time, recording within a maximum of 15 working days after the former platform's agreement or expiry of its objection period, limited grounds for objection, and continuation of certain services by the former platform for 1 year; references: French tax code articles 289 bis, 290 and 290 A. RESERVATION ON AN INCONSISTENCY IN THE PAGE: the help box defines a mid-sized company as having "fewer than 5,000 employees and annual turnover below €1.5 million or total balance sheet below €2 million", thresholds lower than those of the small business defined in the same box (€50 million of turnover) — which cannot apply as written. The guide therefore does NOT reproduce those mid-sized company thresholds and confines itself to the categories whose definition is coherent — September 12, 2026
- entreprendre.service-public.gouv.fr — "Obligations comptables d'une société commerciale", fact sheet F37169 (verified 7 September 2026, Entreprendre Service Public / Direction de l'information légale et administrative), read on 2026-09-12, CORROBORATING the timetable on a more recently verified page: "Depuis le 1er septembre 2026, les sociétés établies en France et assujetties à la TVA doivent être en mesure de recevoir des factures électroniques"; "L'obligation d'émettre des factures électroniques s'applique selon la taille de l'entreprise : depuis le 1er septembre 2026 pour les grandes entreprises et les ETI ; à compter du 1er septembre 2027 pour les PME et micro-entreprises"; "À compter de ces mêmes échéances, certaines données devront également être transmises à l'administration sous forme électronique (e-reporting)"; and an express link to the fact sheet "Comment se mettre en conformité avec l'obligation de facturation électronique ?" — September 12, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.