France mandates electronic invoicing for all businesses by September 2026

From 1 September 2026, electronic invoicing will be compulsory for every French enterprise. The Directorate‑General of Public Finance (DGFiP) has sent official emails to millions of freelancers, micro‑entrepreneurs, SMEs and larger firms urging them to select an approved e‑invoicing platform. Small businesses must only be able to receive invoices electronically, while medium and large companies must both send and receive invoices through the platforms. Full compliance, including emission by all firms, is required by 1 September 2027.

The reform aims to modernise tax administration, simplify reporting obligations and curb VAT fraud by ensuring all B2B transactions are processed on traceable, state‑approved platforms. Companies are warned against fraudsters posing as accredited providers; the official list of certified platforms, maintained by the DGFiP, is the only reliable source. The cost of using a platform will be treated as an operating expense.

The DGFiP recommends that businesses consult an accountant or a certified management organization if they need assistance choosing a platform.