E-Invoicing Guide 2026

What's Changing?

Since 2020, French companies already send invoices to the public sector via Chorus Pro. The 2026 reform extends this requirement to private B2B transactions.

In practice, paper invoices, PDFs sent by email, and Word or Excel files will no longer be compliant for B2B exchanges. Each invoice must be issued in a structured format and transmitted via a government-certified platform.

The reform aims to: combat VAT fraud (estimated at several billion euros annually), reduce payment delays, simplify reporting requirements and modernize business transactions.

Who Is Affected?

Every VAT-registered entity in France is affected, without exception:

Affected

Large companies and mid-size enterprises
SMEs (50 to 250 employees)
Small businesses (under 50 employees)
Micro-enterprises and self-employed
VAT-registered associations
VAT-registered property companies

Not covered by e-invoicing

Sales to individuals (B2C) — but subject to e-reporting
Transactions with foreign companies — subject to e-reporting

Official Timeline

Deadline	Reception	Issuance
1^er September 2026	All companies ✅	Large companies & mid-size ✅
1^er September 2027	—	SMEs, small & micro-enterprises ✅

Important: if you're a subcontractor for a large company or mid-size enterprise, you'll likely need to issue electronic invoices from 2026, even though the issuance requirement officially applies to you in 2027.

Required Formats

The reform requires structured formats, meaning machine-readable by software. Three formats are authorized:

Factur-X

Hybrid format: human-readable PDF + embedded structured XML data. The most accessible format for small businesses.

UBL

International XML standard, widely used in European exchanges and by Chorus Pro.

CII

UN/CEFACT standard, technical XML format mainly used by large corporations and ERPs.

Certified Platforms

Each company must choose a certified platform (formerly PDP) to issue and receive electronic invoices. This is the only option available since the Public Invoicing Portal was abandoned.

Certified Platforms (formerly PDP)

Private platforms registered by tax authorities. Features: invoice issuance and reception, ERP integration, automation, archiving, e-reporting. Over 70 platforms are candidates for registration.

Current Role of the PPF

The Public Invoicing Portal, abandoned in October 2024 as a billing platform, now only serves as a central business directory and data concentrator for the DGFiP. Issuing or receiving invoices through it is no longer possible.

E-Reporting

Alongside e-invoicing, companies must transmit transaction data to tax authorities for operations not covered by e-invoicing:

Sales to individuals (B2C)
Intra-EU deliveries and acquisitions
Exports outside EU
Transactions with companies not established in France

The e-reporting timeline follows the same schedule as e-invoicing.

Penalties

Non-compliance with e-invoicing: €15 per non-compliant invoice, capped at €15,000/year.

E-reporting failure: €250 per missing transmission, capped at €15,000/year.

General invoicing penalties: up to €75,000 for sole traders, €375,000 for companies (doubled for repeat offences).

How to Prepare

☐ Inventory your current invoicing, accounting and POS tools

☐ Identify and quantify your flows: how many invoices issued/received, to whom (B2B, B2C, export)

☐ Check your software compatibility with Factur-X, UBL or CII formats

☐ Choose your certified platform by comparing services, pricing and features

☐ Register your company on the central invoicing directory

☐ Test invoice issuance and reception in real conditions

☐ Train your staff on the new procedures

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