Prepare for e-invoicing in France: what to arrange before end 2026 and 1 September 2027

The Hague, 5 November 2026 – Since 1 September 2026, every VAT-registered business in France must be able to receive e-invoices through a Plateforme Agréée, and large companies and ETIs (mid-sized companies) must also issue them. On 8 October 2026, the French comité de suivi took stock for the first time. For any business that invoices or buys from a company in France, the effort to prepare for e-invoicing in France centres on two dates: 31 December 2026, the end of the penalty-free period, and 1 September 2027, when SMEs and micro-enterprises must also issue e-invoices.

First review: three in four businesses have a receiving platform

The comité de suivi met for the first time on 8 October 2026, chaired by the French Minister for Action and Public Accounts. According to the French Ministry of the Economy, 75 percent of VAT-registered businesses have designated a platform to receive e-invoices. Some 20 million invoices have been exchanged through the platforms, representing 70 billion euros in invoiced amounts.

The committee also listed the bottlenecks. Businesses point to the clarity and cost of the available offers, choosing or switching platforms, adapting software and processes, and the needs of the smallest companies. Large companies cite interoperability between solutions and the correct transmission of invoice statuses.

It was agreed that the French start-up guide would be updated within two weeks of the meeting and that the committee would meet again before the end of 2026. The French government also confirmed that no penalties will be imposed before the end of 2026. A French helpline is available on 0 806 807 807.

Penalty-free until end 2026, but the obligation already applies

The tolerance concerns enforcement, not the obligation itself. As Peppol.now explained on 1 September 2026 in French e-invoicing penalties: DGFiP tolerance is not a postponement, the obligations have applied in full since that date. According to the ministry’s press release of 1 September 2026, Plateformes Agréées must also report any cyber incident to the administration without delay.

Once the penalty-free period ends, the French tax administration can apply the fines in Article 1737 of the Code général des impôts. Failing to issue an invoice electronically where required carries a fine of 50 euros per invoice, capped at 15,000 euros per calendar year. A business that does not use a Plateforme Agréée to receive invoices first receives a formal notice to comply within three months. If it does not, a fine of 500 euros follows, then 1,000 euros after a further three-month notice, which can be imposed again for each subsequent three-month period.

What this means for you: prepare for e-invoicing in France with a checklist

Whether and how the obligation affects you depends on your establishment and VAT position in France. The checklist below applies to any business that is VAT-registered in France; the final section covers businesses without a fixed establishment there. A broader overview is available in the French e-invoicing checklist.

What you need to have in place by 31 December 2026

1. Confirm that your receiving address works: you have designated a Plateforme Agréée on the official DGFiP list (updated on 3 November 2026) and your address can be found in the French directory.
2. Test reception with your main suppliers in France: do their e-invoices arrive and are they processed in your accounts?
3. If you are a large company or ETI, check issuance to your French customers, including the transmission of invoice statuses such as rejection or payment.
4. If you are considering another platform, plan the switch well before 1 January 2027 and record how open invoices and statuses will be transferred.
5. Appoint an internal owner for the French invoicing flow and log any issues, so you can show what you have done in the event of an audit.

What you need to have in place by 1 September 2027

1. If your business in France is an SME or micro-enterprise, make sure your invoicing software can issue e-invoices through your Plateforme Agréée.
2. Identify which transactions fall under e-reporting, such as cross-border sales, B2C sales and payment data for services, and arrange the submission through your platform.
3. Check with your invoicing or ERP software supplier that the required data is available in the correct structure.

Businesses without a fixed establishment in France

A foreign business with a French VAT registration but no fixed establishment is not covered by the e-invoicing obligation, but it is covered by e-reporting for transactions subject to French VAT. According to impots.gouv.fr, this applies to large companies and ETIs since 1 September 2026 and to SMEs from 1 September 2027. Reporting as a purchaser or VAT debtor, for example under the reverse charge or for intra-EU acquisitions, starts for businesses of all sizes on 1 September 2027. These businesses also choose a Plateforme Agréée for this. More details are in E-reporting France: does the obligation apply to you?

Public sector organisations

The French reform concerns B2B transactions. Invoicing to the French public sector (B2G) was made electronic earlier and falls under a separate regime. Contracting authorities in other EU member states that buy from French suppliers continue to receive e-invoices under the European standard EN 16931, as required by Directive 2014/55/EU.

Sources

1. Ministère de l’Économie, “Facturation électronique : trois entreprises sur quatre déjà engagées dans la réforme”, 12 October 2026
2. Ministère de l’Économie, press release on the start of e-invoicing, 1 September 2026
3. Legifrance, Code général des impôts, Article 1737 (version in force on 5 November 2026)
4. impots.gouv.fr, “Le e-reporting pour les entreprises étrangères sans établissement stable”
5. impots.gouv.fr, Liste des plateformes agréées immatriculées (updated 3 November 2026)

To prepare for e-invoicing in France, start by choosing a platform and service provider that support issuance, reception and e-reporting for your situation. In the Peppol.now comparison tool you can see which countries, formats and functions each provider supports.