France's e-invoicing reform: what small and foreign-owned businesses need to know
The short version
Since 1 September 2026, every VAT-registered business established in France must be able to receive electronic invoices. Small and medium-sized businesses, including sole traders (micro-entrepreneurs), must start issuing them on 1 September 2027. A PDF sent by email will no longer count: invoices must go through a certified platform (plateforme agréée) approved by the French tax authority.
Key dates
Date | Who | What |
1 September 2026 | All VAT-registered businesses in France | Receive e-invoices through a certified platform |
1 September 2026 | Large companies and mid-caps | Issue e-invoices and report transaction data (e-reporting) |
1 September 2027 | SMEs, small businesses and micro-entrepreneurs | Issue e-invoices and report transaction data (e-reporting) |
If you run a French SAS, SARL or sole-trader business, the receiving obligation already applies to you.
What exactly is covered?
The reform covers sales between VAT-registered businesses established in France (B2B). Sales to consumers and cross-border transactions are not e-invoiced, but their data must be sent to the tax authority: this is called e-reporting.
For expats, the key question is where your business is established. A French company or a French sole-trader registration is in scope. If you invoice from a company set up abroad, the rules are different, and it is worth checking your situation with an accountant. Not sure which structure suits you? Read Freelancing in France as an expat: micro-entrepreneur vs company.
Your to-do list
Pick a certified platform. All your invoices will be sent and received through it. The official list is published on impots.gouv.fr.
Make sure you are listed in the national directory, so your suppliers can reach you.
Update your invoice template with the new mandatory details (see below).
Start collecting your business clients' SIREN numbers now.
Connect the platform to your bookkeeping, so incoming invoices are recorded automatically.
New mandatory details on invoices
From your issuing date (September 2027 for small businesses), invoices must show:
your client's SIREN number (French company ID);
the delivery address, if different from the billing address;
whether the sale is goods, services, or both;
the mention “paiement de la TVA d'après les débits” if you opted to pay VAT on invoicing rather than on payment.
Fines
The 2026 Finance Act made the penalties much tougher:
Breach | Fine | Annual cap |
Invoice not issued electronically | €50 per invoice | €15,000 |
Missing e-reporting data | €500 per transmission | €15,000 |
No certified platform to receive invoices | €500 after a 3-month formal notice, then €1,000 every 3 months | — |
A first offence is not fined if it is corrected on your own initiative or within 30 days of the tax authority's request.
Worked example: what a delay could cost
Take a small business that sends 40 invoices a month to business clients. If it keeps sending PDF invoices after 1 September 2027, the theoretical fine reaches 40 × €50 = €2,000 per month. The €15,000 annual cap would be hit in under eight months, not to mention clients rejecting invoices that do not arrive through their platform, which delays payment.
Frequently asked questions
Can I keep sending PDF invoices for now?
Yes, until your issuing date: 1 September 2027 for SMEs, small businesses and micro-entrepreneurs. However, since 1 September 2026 you must already be able to receive e-invoices through a certified platform.
I am a micro-entrepreneur exempt from VAT. Does this apply to me?
Yes. The VAT exemption scheme (franchise en base) does not exempt you from the reform: you must be able to receive e-invoices since 2026 and issue them to business clients from 2027.
Is there a free government platform?
No. The free public portal originally planned was dropped: all invoices must go through a private certified platform. Prices vary, and some invoicing or accounting software already includes this feature.
What about sales to private individuals?
They are not e-invoiced. You will, however, have to report the data from these sales to the tax authority (e-reporting), on the same timeline.
How long must I keep electronic invoices?
Invoices kept in electronic form must be stored for six years from the date they were issued.
How we can help
French tax rules are hard enough in your own language. At GME Audit, an English-speaking chartered accounting firm in Paris, we help entrepreneurs across France get compliant: choosing a platform, setting it up, updating invoices and keeping your books online. Setting up a new business? See our company registration in France service.
Book a free 15-minute call with an English-speaking accountant: schedule a call
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