France implements mandatory electronic invoicing reform

France is implementing a mandatory electronic invoicing reform. As of September 1, all companies must be capable of receiving electronic invoices. Large companies and mid-caps (ETIs) are also required to issue them via approved platforms. Small and medium-sized enterprises (SMEs) and micro-businesses will be required to issue electronic invoices starting September 1, 2027.

Regarding document retention, invoices—whether paper, digitized, or electronic—must be kept for 10 years from the close of the fiscal year to satisfy both commercial code and tax requirements.

The DGFiP (General Directorate of Public Finances) has provided guidance for businesses that are not yet prepared. The administration is expected to show tolerance until the end of the year to allow for organizational adjustments. Businesses are advised to identify a solution for receiving invoices, ensuring it connects to an approved platform. Companies may continue using their existing accounting software or banks, provided the service is compatible with the reform. During this transition, businesses can use internal processing methods as long as they maintain sufficient traceability.