What is the France e-invoicing reform?
The France e-invoicing reform requires businesses established in France to exchange domestic business-to-business invoices as structured e-invoices through state-approved platforms, and to report other transaction and payment data to the tax authority. All businesses must be able to receive e-invoices from 1 September 2026; large and mid-sized companies issue them from that date, and smaller businesses from 1 September 2027.
Also calledfacturation électroniqueFrench e-invoicing mandatee-reporting France
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- Receive e-invoices
- All businesses, 1 September 2026
- Issue e-invoices
- Large and mid-sized 2026, others 2027
- Formats
- UBL, CII, Factur-X
How the France e-invoicing reform works
Invoices travel between approved platforms (plateformes agréées, previously called PDPs) registered by the tax authority, which also pass the required invoice data to the administration. A business chooses one platform, directly or through software connected to one. Three base formats are accepted: UBL, CII and Factur-X, a PDF with the structured CII data embedded. Alongside e-invoicing sits e-reporting: data on sales to consumers, cross-border sales and payment data for services is sent to the tax authority through the same platforms. Public sector invoicing continues through Chorus Pro. Pennylane is a registered approved platform and issues, receives and reports invoices for French businesses; Fonoa and Avalara connect international groups to the French system alongside other countries' mandates.
Common questions
When does e-invoicing become mandatory in France?+
From 1 September 2026 every business must be able to receive e-invoices, and large and mid-sized companies must issue them. Small and medium-sized businesses and micro-businesses must issue them from 1 September 2027.
What is an approved platform (plateforme agréée)?+
A provider registered by the French tax authority to send and receive e-invoices between businesses and transmit invoice and e-reporting data to the administration. Every business must use one, directly or through connected software.
What is e-reporting in France?+
The transmission to the tax authority of transaction data not covered by domestic e-invoicing, such as sales to consumers and cross-border sales, plus payment data for services. It runs through the same approved platforms on the same timetable.
Software for France e-invoicing
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