E-invoicing in France: dates, formats and what to do first

In short

France is moving invoices between businesses to electronic form, in stages. Since 1 September 2026, every business subject to VAT must be able to receive electronic invoices. Large companies and mid-sized companies (ETI) must also issue them, and report their transactions and payments to the tax administration (this is called e-reporting). Small and medium businesses and micro-businesses must do the same from 1 September 2027.

This guide gives the dates, what counts as an electronic invoice, and what to do first. It does not replace the official texts, which are linked at the end.

The dates

A business that receives invoices must accept them in electronic form as soon as its supplier is required to issue them that way. The e-reporting calendar is the same as the invoicing calendar.

These dates are the ones published by the tax administration (impots.gouv.fr), checked on 19 October 2026. Which category your company belongs to depends on its size: check it on the official page.

What counts as an electronic invoice

An electronic invoice follows a defined format. The tax administration lists UBL, CII, or a mixed format made of a structured data file and an image file. In practice the mixed format is Factur-X: a readable PDF with the CII data attached. The guide on UBL, CII and Factur-X explains the three.

A scanned paper invoice, an ordinary PDF or a document sent by email is no longer a compliant invoice.

The approved platform

Electronic invoices must go through an approved platform (plateforme agréée, formerly called a partner platform): a private company registered by the State. You choose yours, and it can be different from your supplier's or your customer's. Only an approved platform can do everything the reform requires: exchange invoices with the platforms of your customers and suppliers, and transmit the data to the tax administration. The official list is published on impots.gouv.fr.

Where a converter fits

The platform sends and receives invoices; it does not decide the format your own software reads. A converter is useful when the invoice you have is not the one the next system expects, for example a customer's UBL invoice when your accounting tool reads CII.

Converting does not make an invoice compliant by itself. The rules of the reform still apply, and this site does not validate invoices yet: check the result before you use it.

What to do first

1. Find your date. Check which category your company is in, and so when you must issue invoices in electronic form. Receiving is already required.
2. Choose a platform. Compare the approved platforms on the official list, and ask your invoicing software or your accountant which ones it works with.
3. Check your software. Find out which formats it exports and reads, and which profile of Factur-X if it uses it.
4. Test with real invoices. Send and receive a few, and compare the amounts and the parties with the originals.
5. Keep the originals. Keep the file you received or sent, whatever its format.

Sources

• When does the e-invoicing reform apply to me? (impots.gouv.fr, in French)
• Discover e-invoicing (impots.gouv.fr, in French)
• E-invoicing and approved platforms (impots.gouv.fr, in French)