359 days
France: SMEs, very small businesses and micro-entrepreneurs must issue e-invoices and e-report
All French micro, small and medium businesses that were only required to receive e-invoices in 2026.
France: all businesses must receive e-invoices; large and mid-size companies must issue them
6 days ago (In force)
What changes
Since 1 September 2026 every French VAT-registered business must be able to receive electronic invoices through a registered platform (plateforme agréée). Large companies and ETIs must also issue e-invoices and submit e-reporting of B2C and cross-border sales from the same date.
Who is affected
All French businesses for reception (including micro-entrepreneurs); large and mid-size companies for issuing.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
What to do
Choose and contract a plateforme agréée (or software connected to one) and register it in the national directory so suppliers can reach you. Set up a process to collect and book incoming e-invoices. Large/ETI: issue all domestic B2B invoices in Factur-X, UBL or CII via your platform.
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)
- impots.gouv.fr – Guide pratique de démarrage au 1er septembre 2026 (PDF) (www.impots.gouv.fr)
Last verified 7 September 2026. Informational only, not legal advice.