E-invoicing in France: what becomes mandatory in 2026 and 2027
Updated 22 July 2026
France is rolling out mandatory e-invoicing between businesses. The dates are set, the countdown is on — and the good news is that being ready takes an afternoon, not an IT project. Here is what changes, for whom, and how to prepare without stress.
The official timeline, in two dates
The reform applies in two stages:
- 1 September 2026 — every VAT-registered business established in France must be able to RECEIVE electronic invoices. Large and mid-size companies must also start ISSUING them.
- 1 September 2027 — the obligation to ISSUE extends to SMEs, small businesses and micro-enterprises.
In other words: even the smallest freelancer is affected from September 2026 — at minimum for receiving.
Who is affected, in practice?
Every business established in France and subject to VAT — which includes micro-entrepreneurs under the VAT franchise. Not charging VAT does not exclude you: the franchise is a VAT regime, so you are a VAT-registered business.
- Micro-entrepreneur → receive from Sept. 2026, issue from Sept. 2027
- Small businesses and SMEs → receive from Sept. 2026, issue from Sept. 2027
- Mid-size and large companies → receive AND issue from Sept. 2026
- Invoices to consumers (B2C) don't switch to the electronic format, but are covered by e-reporting (see below)
What is an "accredited platform"?
Unlike Belgium (open Peppol network), France requires invoices to flow through a platform accredited by the tax administration — formerly called PDP. The platform transmits your invoices to your clients and to the administration.
In practice, your invoicing software must either be an accredited platform itself or be connected to one. Choosing this partner is THE decision to make before the deadline — which is why "which software should I choose?" is exploding in search.
E-reporting: the other half of the reform
E-invoicing covers your domestic B2B sales. For the rest — sales to consumers, foreign clients — you will periodically transmit transaction data to the administration: that's e-reporting.
Here too, your platform handles it. If your software manages both flows, you have nothing more to do than invoice normally.
What changes (and what doesn't) day to day
What changes: your B2B invoices become structured files (core formats: Factur-X, UBL or CII) flowing through the platforms — the e-mailed PDF gradually disappears from exchanges between VAT-registered businesses.
What doesn't change, with the right tool: the way you work. You create the invoice; the software handles format, transmission, statuses and archiving. The reform is a software problem, not an accounting problem.
How to prepare right now
Four things to do before the deadline, in order:
- 1. Choose your software/platform now — don't get caught in the summer-2026 rush
- 2. Check your invoicing data: your business clients' company numbers, VAT numbers, mandatory mentions
- 3. Move your recurring invoices and quotes into the tool so everything is centralised on day one
- 4. Tell your accountant about your choice — they'll receive your data cleaner than today
Where KROLYX stands
In full transparency: KROLYX is in the process of registering as an accredited platform. Our e-invoicing already runs in production in Belgium (Peppol network, EN 16931 standard) — the same technical foundation required by the French reform.
Our status is publicly documented and dated on our Compliance page, updated at every milestone. You can start today: your clients, quotes and invoices will already be in place — and the 2026 deadline will be a non-event.
Frequently asked questions
Yes. The VAT franchise is a VAT regime — you are VAT-registered. You must be able to receive e-invoices from September 2026 and issue them from September 2027, plus e-reporting of your sales.
No. The obligation to issue arrives in 2027, but the obligation to receive applies from 1 September 2026 — and your suppliers will start sending you e-invoices from that date. Choosing your tool in 2026 means not doing it in a rush.
A Franco-German hybrid format: a human-readable PDF embedding machine-readable structured data. It is one of the reform's three core formats, along with UBL and CII (European EN 16931 standard).
Between VAT-registered businesses, they will no longer count as invoices as the reform rolls out: invoices must flow in structured format via the platforms. For consumer clients, nothing changes format-wise.
Fines are provided for (per invoice and per year, capped), but the most concrete risk is operational: not being able to invoice business clients properly, rejected invoices, delayed payments. Getting compliant costs less than the first lost payment.
Not yet — registration is in progress, and we document every milestone with its date on our Compliance page. Our Peppol e-invoicing already runs in production in Belgium on the same European standard (EN 16931).
Be ready before the deadline, not during it.
30-day trial, no credit card. Set up your clients and invoices today — September 2026 will be a non-event.