France implements mandatory electronic invoicing reform

France has implemented a major electronic invoicing reform that fundamentally changes how businesses manage and exchange billing information. As of September 1, 2026, all companies subject to VAT must be capable of receiving electronic invoices. Large and intermediate-sized enterprises (ETIs) are also required to issue invoices in this format, while small and medium-sized enterprises (SMEs) and micro-enterprises have until September 1, 2027, to comply with issuance requirements.

The reform moves beyond traditional methods like emailed PDFs or scanned paper documents. To meet regulatory standards, invoices must utilize a structured electronic format containing machine-readable data, such as supplier identity and transaction details, and must transit through approved platforms.

This transition requires companies to audit their existing accounting, billing, and cash register software to ensure compatibility. Businesses must also prioritize the accuracy of their customer databases, as errors in VAT numbers or identification details can disrupt the newly automated processes. While domestic transactions between VAT-registered businesses are the primary focus, sales to consumers and international transactions are subject to separate e-reporting requirements.