France implements mandatory electronic invoicing reform

France has begun implementing a mandatory electronic invoicing reform, requiring businesses to exchange invoices through state-approved platforms. Since the rollout began, over 1.5 million invoices totaling more than 3 billion euros have been exchanged.

Public Accounts Minister David Amiel reported that approximately 70% of the target group—comprising the four million companies that paid VAT last year—have already selected an approved platform. The reform aims to reduce payment delays, decrease paperwork, and minimize time-consuming audits. Additionally, the state expects to recover approximately 3 billion euros in lost VAT annually.

The implementation follows a staggered timeline. Large companies and mid-sized enterprises (ETIs) must be able to both issue and receive electronic invoices by September 1, 2026. Small and medium-sized enterprises (SMEs), micro-enterprises, and independent professionals have until September 1, 2027, to reach full compliance for issuing invoices.