Electronic invoicing 2026: where do we stand? The deadlines up to date

Where do we stand on 18 September 2026? The obligation to receive electronic invoices now applies to every company, and large companies and mid-caps must already issue them. Small businesses and SMEs have until 1 September 2027 to issue — but must already be able to receive.

What is already in force

Since 1 September 2026, two obligations have applied under France’s business-to-business (B2B) electronic invoicing reform:

Every company subject to VAT in France must be able to receive electronic invoices, whatever its size.
Large companies and mid-cap companies must issue their invoices in electronic format through an accredited platform.

In practice, a PDF invoice sent by plain e-mail is no longer compliant for these exchanges: the invoice must be issued in a structured format and transmitted through an accredited platform (PDP).

What comes in 2027

1 September 2027: the obligation to issue extends to SMEs and micro-businesses (including VAT-registered sole traders). This is the deadline that concerns the vast majority of the companies La Homline supports.

Don’t treat the 2027 date as a reason to wait: setting up a platform, updating your invoicing software and integrating your ERP take several weeks. Companies that start early avoid the last-minute bottleneck.

The timeline at a glance

1 Sep 2026

Receiving mandatory for all companies · Issuing mandatory for large companies and mid-caps

1 Sep 2027

Issuing mandatory for SMEs and micro-businesses

A three-month tolerance has been mentioned for each step coming into force. It does not remove the need to prepare: it absorbs the unexpected, it does not replace a project.

Receiving vs. issuing: don’t confuse them

This is the most common source of confusion. The two obligations are distinct:

Receiving

Mandatory for everyone since Sep 2026
You need a platform able to collect your suppliers’ invoices
Even a micro-business is concerned right now

Issuing

Large companies and mid-caps: since Sep 2026
SMEs and micro-businesses: from Sep 2027
Requires a tool that produces a structured format (Factur-X, UBL, CII)

Am I behind?

Take stock in three questions:

1 Can I receive an electronic invoice today? If not, that is the priority — the obligation is already active.

2 Have I chosen an accredited platform (PDP)? Here’s how to choose one.

3 Does my invoicing software or ERP produce a compliant format? Format comparison.

What to do now

The steps are the same for a small business as for an SME — only the issuing deadline differs. We detail each step in our guide for small structures:

Electronic invoicing for small businesses and freelancers: where to start →

For a complete overview of the reform — obligations, formats, platforms, e-reporting, penalties — see our reference guide:

The complete guide to electronic invoicing 2026 →

Official sources