Mandatory e-invoicing in France: the 2026-2027 guide

What is mandatory e-invoicing?

An electronic invoice is issued, sent and received in a structured form that software can read without retyping. It travels between two platforms approved by the French tax authority: the supplier’s and the client’s, which can be the same.

A PDF, even sent by email, is not one. Every approved platform accepts three formats: UBL and CII, fully structured, and Factur-X, a readable PDF that also carries the structured data.

Along the way, the supplier’s platform sends part of the invoice data to the tax authority (parties, number, date, amounts, VAT). It is used in particular to prefill VAT returns: 26 data fields are expected in 2026, then 34 from 2027.

Who is affected by e-invoicing?

E-invoicing applies to sales and services between VAT-registered businesses established in France, when the transaction falls within the scope of French VAT. Size and legal form do not change the principle: they only set the date by which you must issue e-invoices.

• Micro-entrepreneurs and businesses under the VAT franchise scheme are affected: they have received e-invoices since September 2026 and will issue them by September 2027 at the latest.
• A business whose transactions are VAT-exempt (a doctor, for example) does not issue e-invoices for them, but must be able to receive those of its suppliers.
• Sales to consumers and transactions with clients established abroad do not use an e-invoice: their data is reported to the tax authority (e-reporting).
• Invoices to the State, local authorities and public bodies still go through Chorus Pro, or through an approved platform connected to it.

Approved platform and compatible solution: who does what?

The approved platform (PA, formerly called PDP) is the only intermediary recognized by the tax authority to issue, send and receive e-invoices and to report data to it. It checks the invoice, delivers it to the client’s platform and tracks its lifecycle (submitted, received, rejected, paid…). The list of registered platforms is published on impots.gouv.fr.

A compatible solution is software (invoicing, management, accounting) that is not registered itself but is connected to at least one approved platform. Most invoicing tools work this way: you keep working in your tool, and the platform handles the regulated flow.

• You choose your platform freely. A business can use one or several, for example one to send and another to receive.
• You sign a formal agreement with the platform that receives your invoices. It registers you in the e-invoicing directory, which lets suppliers address invoices to you from your SIREN number.
• You can switch platforms at any time. The directory is updated within 15 working days at most.
• There is no free public platform for business-to-business exchanges: the State runs the directory and data collection, approved platforms handle the exchanges.

The 4 new mandatory mentions on your invoices

The mentions already required by the French Commercial Code and Tax Code stay the same. Four more apply to every invoice: since September 1, 2026 for large and mid-sized companies, and from September 1, 2027 for SMEs, small and micro-businesses:

1. Your client’s SIREN number.
2. The category of the transaction: delivery of goods, provision of services, or both.
3. The statement that you opted to pay VAT on invoicing (« option pour le paiement de la taxe d’après les débits »), if you did.
4. The delivery address for goods, if it differs from the billing address.

The client’s SIREN counts twice: it is also used to find their receiving platform in the directory. A client record without a SIREN means an invoice that will not go out.

E-reporting: what to send on top of invoices

E-reporting covers transactions that do not use an e-invoice. It follows the same timeline: since September 2026 for large and mid-sized companies, by September 2027 at the latest for SMEs, small and micro-businesses. Your approved platform sends the data.

• Sales to consumers and non-taxable entities (some associations, for example): the total amount of transactions, day by day, over the period.
• Transactions with clients or suppliers established abroad: the data of each invoice, as for an e-invoice.
• Payments for services, when VAT is due on receipt of payment: the date and amount received, per VAT rate. For an e-invoice, setting its status to « Paid » is enough. Nothing to send if you opted to pay VAT on invoicing.

Frequency depends on your VAT regime: every two months under the VAT franchise scheme, three times a month for transaction data under the standard monthly regime.

What are the penalties?

The 2026 Finance Act (article 123) raised the fines set by article 1737 of the French Tax Code. They have applied since September 1, 2026.

A first offense in the current year and the three previous years is not penalized if it is fixed spontaneously, or within 30 days of the tax authority’s first request. The usual invoice fines still apply, including €15 per missing or incorrect mention.

For the start-up period, the tax authority published a practical guide: it explains how to keep invoicing if a platform or the directory is blocked, then how to bring the invoice back into the electronic flow without double payment or double reporting.

How to get ready before September 2027: 6 steps

1. Choose an approved platform to receive your invoices, if you have not yet: it has been mandatory since September 2026.
2. Check that your invoicing software is a compatible solution connected to an approved platform. If you still invoice from a word processor or a spreadsheet, now is the time to switch.
3. Complete your client records: SIREN, billing address, delivery address if different.
4. Review your VAT with your accountant: option to pay VAT on invoicing, sales to consumers, foreign clients. This is what defines your e-reporting.
5. Run a test before the deadline: an SME can issue e-invoices before September 2027, for all or some of its clients.
6. Organize the follow-up: who checks incoming invoices, who handles a rejection, who chases late payments.

E-invoicing with Elevia

Elevia is a compatible solution connected to an approved platform. Your e-invoices start from the signed sales proposal: client, SIREN, services, VAT and due dates are already filled in, with no retyping. Your suppliers’ invoices arrive in Elevia, and e-reporting data follows the regulated flow without any action on your side.

The invoice stays linked to the CRM, the project and the payment. Margot, your AI agent, follows up on late invoices with a message tailored to the client. The e-invoicing software is included from the Essential plan, at €29 excl. VAT a month, with 100 e-invoices a month (unlimited on the Suite).