Everything You Need to Know About France’s E-Invoicing Reform
You’ve probably heard about a major reform for private-sector companies in France. But maybe you’re still unclear about when it will happen, who is affected, and, most importantly, how it works?
Let’s break down everything about the e-invoicing reform in France—right now.
The French Reform Timeline: What’s Changing and When?
Initially scheduled for July 1, 2024, the obligation for companies established in France to issue and receive electronic invoices has been postponed to 2026.
From September 2026, if your company is subject to VAT in France—regardless of its size—you must be able to receive electronic invoices from your suppliers and integrate them into your management, accounting, or ERP system.
Then, gradually until September 2027 (depending on your company size), you will also be required to issue electronic invoices in one of the approved structured formats.
These invoices must be sent via a Partner Dematerialization Platform (PDP)—an officially registered and certified private platform recognized by the French tax administration.
These rules will apply to all B2B transactions within France.
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What About International Transactions?
For import and export operations, French companies will need to carry out what’s called e-reporting —sending a summary of issued or received invoices to the tax administration.
For B2C transactions, companies must also periodically submit a summary of their sales to individual customers to the French tax authorities.
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What Exactly Is an Electronic Invoice?
Unlike a simple PDF, an electronic invoice under the French reform must comply with the European semantic standard EN 16931. This means it must be issued in one of the three structured XML formats approved by the French authorities:
- Factur-X
- UBL
- CII
All three formats are technically equivalent (with slight differences), and Factur-X offers a bonus: it combines structured XML data with a visual PDF version, making it easier to view.
In addition to these formats, companies already using EDI (Electronic Data Interchange) systems at the fiscal level may continue to do so—provided the platform is certified by the French Ministry of Economy and Finance.
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What Will Change for Your Business?
While PDF and paper invoices will not disappear overnight, from January 1, 2026, all VAT-related invoices in France must be electronic. You’ll need to be able to manage all types of invoice flows in a unified way.
Note: some invoices (such as international ones) may still be handled in PDF or paper format after 2027, provided the invoice data is submitted to the French tax authorities.
From 2026 onward, all invoice exchanges must go through a certified PDP (Partner Dematerialization Platform)—a private platform registered with the French government.
Another major requirement: companies must notify the French tax administration of the invoice lifecycle—including statuses like sent, rejected, paid, or collected.
For transactions involving companies outside of France, you will also need to perform e-reporting by including key data such as payment details, date, amount, and invoice number.
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Key Requirements of the French E-Invoicing Reform
According to the French General Tax Code, you must ensure the authenticity of origin, integrity of content, and readability of invoices from the time of issuance until the end of their retention period.
To comply, companies must secure the issuance or receipt of electronic invoices through one of the following:
- A reliable audit trail
- A qualified electronic signature, as defined by the European eIDAS regulation
- The use of structured EDI-based invoicing
Lastly, to meet retention requirements—10 years under the French Commercial Code and 6 years under tax law—you will need to archive invoices and related data, ensuring their integrity, accessibility, and readability over time.
In Summary
The French e-invoicing reform will fundamentally transform how companies issue and manage invoices. Don’t wait! Start preparing your teams, your IT systems, and reach out to trusted experts to help you transition smoothly and stay compliant.
