E-Invoicing in France 2026 – Mandatory B2B Requirements, Platforms and Timeline

France is implementing one of the most comprehensive e-invoicing and e-reporting reforms in Europe. The mandatory B2B e-invoicing obligation begins on 1 September 2026 for large and intermediate enterprises, with all companies required to be able to receive e-invoices from that date. This guide covers everything businesses need to know for the 2026 launch.

Background: From B2G to B2B

Electronic invoicing has been mandatory in France for transactions with the public administration (B2G) since January 2020, using the Chorus Pro platform. The reform now extends this approach to private-sector B2B transactions. Chorus Pro will continue to serve as the portal for B2G invoicing under the 2026 reform; businesses can continue using it for B2G transactions without going through an Approved Platform.

Implementation Timeline — Confirmed Dates

1 September 2026 — All VAT-registered companies established in France must be able to receive electronic invoices. Large and intermediate enterprises (more than 250 employees and exceeding either €50 million turnover or €43 million balance sheet total) must also begin issuing e-invoices and submitting e-reporting data to the DGFiP.

1 September 2027 — The obligation to issue e-invoices extends to small and micro-enterprises.

For non-established taxpayers with French VAT obligations, the issuance obligation is deferred to September 2027 for all company sizes, while the obligation to receive e-invoices from September 2026 remains.

Important: The French National Assembly rejected a proposal to delay the mandate by one year in April 2025. The September 2026 / September 2027 timeline is confirmed.

Which Companies Are Affected?

The e-invoicing obligation applies to companies established in France conducting domestic B2B transactions — sales, purchases, and service provision between VAT-registered businesses in France. Transactions not subject to VAT are not included in the mandatory e-invoicing or e-reporting scope.

Approved Platforms (PAs) — The New Terminology

France has officially retired the term “Partner Dematerialisation Platform (PDP)”. The correct term is now Plateforme Agréée (PA) — Approved Platform — referring to state-registered platforms authorised to send, receive, and transmit invoice and transaction data to the tax authority.

On 15 January 2026, DGFiP published the first official list of definitively certified Approved Platforms — just over 100 platforms in total. Using an Approved Platform is mandatory for B2B e-invoicing. Companies should confirm their chosen PA, ensure integration with their ERP or accounting system, and complete internal testing before the September 2026 launch.

Accepted E-Invoice Formats

France accepts three structured electronic invoice formats:

• UBL 2.1
• CII 3.0 (Cross Industry Invoice)
• Factur-X (a hybrid PDF/XML format combining a human-readable PDF with structured XML data)

Note: EDIFACT is not an authorised format under the French mandate and must be converted to one of the above through an Approved Platform.

E-Reporting Obligations

E-reporting is a parallel obligation covering transactions that fall outside the B2B e-invoicing scope. This includes:

• Exports and international sales
• Intra-Community supplies and acquisitions
• Domestic B2C sales (sales to private individuals)
• Imports

The deadline for submitting e-reporting data is four days after the end of the week for standard-scheme businesses, or within seven days after the end of the month for others. The implementation schedule for e-reporting follows the same phases as e-invoicing.

Impact on foreign companies: Non-established companies with French VAT obligations that conduct taxable transactions in France are subject to e-reporting. This applies to domestic B2B reverse-charge sales, domestic sales to other foreign companies, and domestic B2C sales.

Penalties

Penalties for non-compliance are set at €50 per invoice, capped at €15,000 per year.

However, DGFiP confirmed on 7 May 2026 that no penalties will be imposed immediately from 1 September 2026. There will be contact with businesses before any enforcement action is taken. This signals a pragmatic approach to the initial rollout phase, but businesses should not rely on this tolerance indefinitely.

Invoice Archiving

E-invoices exchanged under the French mandate must be retained for 10 years. Storage may take place anywhere within the EU, provided French tax authorities have uninterrupted access upon request.

Benefits of E-Invoicing

The shift to mandatory electronic invoicing brings measurable advantages:

• Reduced administrative burden — automation of invoicing processes
• Lower invoicing costs — e-invoices cost approximately €3, compared to €12 for paper invoices
• Better invoice tracking — real-time status monitoring (deposited, sent, received, approved/rejected, payment due, paid)
• Reduced VAT fraud — tighter control over tax documents
• Easier VAT return preparation — potential for automatic pre-filling of VAT returns by DGFiP

Summary

France’s mandatory B2B e-invoicing mandate begins on 1 September 2026, with no further postponements confirmed. The key steps for any business operating in France are: selecting a certified Approved Platform (PA) from the official DGFiP list, ensuring technical readiness to issue and receive invoices in UBL 2.1, CII 3.0, or Factur-X format, and understanding e-reporting obligations for out-of-scope transactions. Non-established businesses have additional time for issuance (September 2027) but must be able to receive e-invoices from September 2026.

For any questions or support with e-invoicing compliance in France, our team of experts is ready to help: Contact us — amavat®