A serious reform is remodeling how invoicing is managed in France. Right here’s every thing you want to know—and what you have to do—to maintain your organization compliant.
Ranging from September 1st 2026, all VAT registered companies should be capable to obtain digital invoices. Small and medium-sized enterprises (SMEs) will even be required to concern them beginning September 1, 2027 so it’s greatest to organize now.
This is applicable to individuals promoting both items or merchandise, or for companies who supply companies, or for individuals who use a mix of each (for firms who invoice for a brand new product and likewise the service for the set up of the product).
Even if you’re a micro-entrepreneur (previously often called an auto-entrepreneur), often utilized by freelancers, contractors, sole merchants or small companies who earn beneath a certain quantity per yr, you may be included within the digital billing system. For extra info, click on to check out our article on the totally different enterprise constructions in France.
Why This Reform?
France is increasing e-invoicing as a part of a broader tax modernization initiative. The targets are a number of – to fight VAT fraud (estimated at €20–25 billion a yr); to simplify accounting for companies; and to permit the tax authorities to gather transaction knowledge robotically by e-reporting.
In apply, sending a PDF bill by electronic mail will not comply. Invoices should move by a state authorized platform (PA), utilizing a standardized authorities format.
Timeline at a Look
- September 1 2026: All companies should be capable to obtain digital invoices. Massive firms and mid sized corporations (ETIs) should additionally concern them and transmit knowledge by e-reporting.
- September 1 2027: Small companies and micro enterprises will in flip must concern invoices electronically and adjust to e-reporting.
What This Means for You
As an entrepreneur you may be required to make use of standardized codecs. Invoices should use Factur X, UBL, or CII codecs. Conventional PDFs gained’t be accepted. You will want to make use of a compulsory authorized platform. For instance, all B2B invoices should undergo a authorities licensed authorized platform. 101 platforms are already registered. Yow will discover a record of the authorized platforms right here.
For e-reporting, transaction knowledge (together with B2C and worldwide gross sales) should be despatched to the tax authority (DGFiP) in keeping with your VAT regime.
Additionally, you will be required to offer new obligatory particulars. There are 4 new required fields: shopper SIREN quantity, supply deal with, nature of the transaction (items/companies), and operation kind.
Penalties for Non Compliance
- €500 positive from September 1 2026 if no authorized platform is in place, rising to €1 000 each three months.
- €15 positive per bill not issued electronically.
- €250 positive per missed e reporting obligation.
Accessible Options to Get Compliant
Right here’s the excellent news. There are many choices that now exist to assist ensure that your online business stays on the fitting aspect of the tax authorities:
- Administration software program: Use e-invoicing suitable software program (EBP, Sage, Cegid, Pennylane, and so on.) already linked to a authorities authorized platform—ultimate in the event you handle accounting internally.
- Accountant assist: Your accounting agency can deal with the transition. The Nationwide Council of Chartered Accountants (CNOEC) presents assets for small corporations.
- Direct Permitted Platform: Select one of many 101 registered platforms listed by the tax authority on impots.gouv.fr. Some supply free bill reception.
- ERP integration: For SMEs with present info methods, connecting on to an authorized platform could also be sufficient so there gained’t be any want to alter instruments.
Guidelines: 5 Steps to Put together Successfully
- Assessment your present invoicing instruments.
- Establish your B2B bill quantity and use circumstances.
- Select an Permitted Platform suited to your online business exercise.
- Replace your buyer database with SIREN numbers.
- Prepare your staff and run exams forward of the deadline.
For extra info, the DGFiP (French Tax Authority) presents free help on 0806 807 807 and full assets on impots.gouv.fr.
