France requires electronic invoicing for all businesses starting September 2026

From 1 September 2026 French law will obligate every company, including auto‑entrepreneurs and freelancers, to receive invoices electronically through an accredited platform. The reception rule applies immediately, while the emission requirement is phased: large firms and mid‑size companies must e‑invoice from the same date, whereas micro‑entrepreneurs and other small entities have until 1 September 2027 to issue electronic invoices to professional customers.

Businesses must also transmit sales data via the e‑reporting system. Accepted formats are Factur‑X, UBL and CII. Companies will need to adapt accounting tools, ensure regular VAT tracking and comply with new filing frequencies. Failure to meet the deadlines may lead to sanctions, making the reform a major administrative shift for the French private sector.