6 days ago
France: all businesses must receive e-invoices; large and mid-size companies must issue them
All French businesses for reception (including micro-entrepreneurs); large and mid-size companies for issuing.
France: SMEs, very small businesses and micro-entrepreneurs must issue e-invoices and e-report
359 days from today
What changes
From 1 September 2027 PME, TPE and micro-entrepreneurs must issue all domestic B2B invoices electronically through a registered platform and transmit e-reporting data (B2C sales, cross-border transactions, payment data for services) to the tax authority.
Who is affected
All French micro, small and medium businesses that were only required to receive e-invoices in 2026.
Sizes: micro, small, medium · Sectors: All sectors · Applies if: We invoice other businesses (B2B); We sell to consumers (B2C)
What to do
Upgrade your invoicing to produce Factur-X/UBL/CII invoices through your plateforme agréée, add e-reporting of B2C turnover and payment dates, and clean customer data (SIREN numbers) so invoices route correctly.
Penalty
Fixed fines per invoice not issued electronically and per missing e-reporting transmission (capped annually)
Sources
- impots.gouv.fr – Je passe à la facturation électronique (www.impots.gouv.fr)
- Cegid – Calendrier facture électronique 2026-2027 par type d'entreprise (www.cegid.com)
Last verified 7 September 2026. Informational only, not legal advice.