France electronic invoicing reform mandates new digital standards

France is implementing a major electronic invoicing reform that will fundamentally change how VAT-registered businesses handle transactions. Under the new regulations, sending a simple PDF via email will no longer be sufficient for compliance.

The reform introduces two distinct processes: e-invoicing and e-reporting. E-invoicing applies to B2B transactions between companies established in France, requiring invoices to pass through an approved platform that transmits data to the tax administration. E-reporting covers other transactions, such as B2C sales, exports, and intra-community deliveries.

The implementation timeline is phased. By September 1, 2026, all VAT-registered companies must be able to receive invoices through an approved platform. Large companies and mid-sized enterprises (ETIs) must also begin issuing electronic invoices by this date. Small and medium-sized enterprises (SMEs) and micro-enterprises will be required to begin issuing them by September 1, 2027.

For businesses, particularly e-commerce and SMEs, the transition requires high data quality. Success depends on ensuring accurate client data, including valid SIREN or SIRET numbers, intra-community VAT numbers, and precise billing and delivery addresses across ERP, CRM, and checkout systems.