France sets firm September 2026 deadline for electronic invoicing

From 1 September 2026 French companies subject to VAT must receive invoices electronically, and large firms (ETIs) must also emit them from that date. Small and micro‑enterprises will begin issuing e‑invoices a year later, on 1 September 2027. The reform will not be delayed despite many firms still lacking preparation.

The regime comprises three obligations: structured e‑invoicing via authorised platforms, ten‑day e‑reporting of B2C and international transactions to the tax authority, and monthly e‑reporting of payments for cash‑basis VAT. Four new data fields – client SIREN, operation category, VAT‑on‑debits option, and delivery address when different – become mandatory on each invoice.

Companies must select an authorised platform that fits their sector, integrates with their ERP, and offers contract flexibility. ERP readiness varies: Microsoft Dynamics 365 will receive a universal connector only in mid‑2026, while older versions lack legal updates; SAP offers its Document and Reporting Compliance solution. The French Order of Chartered Accountants urges firms to start today, using its guidance documents and expert‑accountant support to meet the deadlines.