E-invoicing in France since September 2026: what changes for businesses

France's e-invoicing reform went live on 1 September 2026. If you run, advise or invoice a business established in France, here is what changed, what changes in 2027, and what should already be done. Facts checked on impots.gouv.fr, economie.gouv.fr and service-public.gouv.fr on 1 October 2026. The video is in French; its narration is translated below.

What changes

Invoices between VAT-registered businesses established in France no longer go straight from supplier to customer: they go through a platform approved by the tax administration (a "plateforme agréée").

The immediate consequence: a PDF sent by email is not an e-invoice under the reform. An e-invoice is a structured file (UBL, CII, or a mixed format) that software can read.

The timeline

So even a micro-business must already be able to receive. It has until September 2027 to issue.

The approved platform

A private company registered by the State, which carries your invoices and passes the required data to the administration. Think of it as a mailbox for invoices.

• To receive, you must have chosen one: mandatory since 1 September 2026.
• The official list is published and kept up to date on impots.gouv.fr.
• Your receiving address is listed in a national directory opened by the administration.

Four new invoice fields

On top of the usual mandatory mentions:

1. the customer's SIREN number;
2. the type of transaction: goods, services, or both;
3. the delivery address, if it differs from the customer's address;
4. the option to pay VAT on debits, where it applies.

E-reporting

Transactions that do not go through a domestic B2B e-invoice (sales to consumers, cross-border operations) and some payment data must be reported to the administration, on the same timeline as issuing.

Fines, and the 2026 tolerance

France's 2026 Finance Act (article 123) set the fines:

No fine for a first offence corrected spontaneously, or within 30 days of a first request from the administration.

For the start-up phase, the government announced on 1 September 2026 that no fines would be applied in 2026. The tax administration's guide sets the tone: no penalty for a business that struggles but is seriously engaged, and this is neither a postponement nor a suspension of the obligation. A statement of intent is not enough: concrete, dated evidence is.

What should already be done

1. Choose an approved platform, if not done: receiving is mandatory.
2. Check your receiving address in the directory.
3. Update your invoice templates with the four new fields.
4. SMEs: prepare to issue by 1 September 2027 at the latest.
5. Keep a record of every step: contract, emails, tests. It proves a serious effort.

This article informs; it does not replace advice from your accountant.

How this video was made with EducPilot

• Sources uploaded: four PDFs from the tax administration (the FAQ, two fact sheets, the start-up guide).
• The plan: a hook on the emailed PDF, the platform, the timeline drawn as two dates, the new fields, the start-up tolerance, a recap.
• Sources in the film: every claim cites its page. "A plain PDF is not an e-invoice" points to page 5 of the FAQ.
• Review: two rounds. A note applied at 0:48: "Write the two fields as a list next to the 4, the way you would say it."

The method is covered in How to turn a PDF into a training video.

The narration, translated

That PDF you emailed? It is not an e-invoice. Since September 1, 2026, the reform is under way. Here is what changes for you.

Invoices now go through an approved platform. Your platform is a bit like your mailbox for invoices. And the timeline comes down to two dates. September 2026: every business receives, and large and mid-sized companies issue as well. September 2027 at the latest: SMEs and micro-businesses issue in turn.

To receive, you therefore need an approved platform. The official list is published on the tax website. On your invoices, four new fields become mandatory: for example, the customer's SIREN number and the type of transaction.

During the start-up phase, no penalty if you are making serious progress. But this is not a postponement: waiting and doing nothing is not an option. Get started, and keep a record of it.

Remember: an approved platform, no more plain PDFs, and your issuing date. Is your platform chosen? The firm is here to help.

Sources

• impots.gouv.fr, Je découvre la facturation électronique (in French), updated 26 May 2026.
• French tax administration, FAQ: je découvre la facturation électronique (PDF, in French).
• French tax administration, Guide pratique de démarrage au 1er septembre 2026 (PDF, in French).
• Entreprendre.service-public.gouv.fr, E-invoicing: sanctions are evolving, 20 February 2026.
• French Ministry of the Economy, La facturation électronique démarre aujourd’hui (in French), 1 September 2026.