France mandates electronic invoicing for all businesses by 2027

France is introducing a phased electronic invoicing regime that will affect every VAT‑registered company, including micro‑entrepreneurs. From 1 September 2026 firms must be able to receive invoices through an approved platform, and from 1 September 2027 they must also issue invoices in a structured electronic format (PDF visual plus XML data). The law requires transmission via state‑certified platforms rather than ordinary email.

Integrating this requirement with existing Enterprise Resource Planning (ERP) systems poses technical challenges. Companies need connectors that translate ERP data into formats such as Factur‑X, UBL or CII. When ERP software is legacy or heavily customised, bespoke development may be necessary, extending project timelines and costs. Choosing a platform with a native ERP connector can reduce deployment time, while mismatched data fields can cause accounting errors and invoice rejections.