Since September 1, 2026, every business in France receives electronic invoices, and large and mid-sized companies issue them. On September 1, 2027, SMEs, small and micro-businesses follow. Here are the dates, how to tell which one applies to you, and what you can do before.
Updated November 1, 2026, based on the law and the French tax authority’s documentation.
The dates of mandatory e-invoicing
Timeline set by the 2024 Finance Act (article 91)
Date
Businesses
What becomes mandatory
September 1, 2026
All businesses
Receiving e-invoices, through an approved platform
September 1, 2026
Large and mid-sized companies
Issuing e-invoices, e-reporting, adding the 4 new invoice mentions
September 1, 2027
SMEs, small and micro-businesses
Issuing e-invoices, e-reporting, adding the 4 new invoice mentions
These dates are set by article 91 of the 2024 Finance Act. The data sent to the tax authority also grows: 26 data points are expected in 2026, then 34 from 2027.
Reform timeline
Key dates to remember
Receiving e-invoices has been mandatory for every business since September 1, 2026. Next deadline: SMEs and micro-businesses must start issuing them on September 1, 2027.
1
Reception mandatory for every business
In force: all VAT-registered businesses established in France must be able to receive electronic invoices.
2
Issuance mandatory for large and mid-sized companies
In force: large and mid-sized companies already issue their invoices electronically.
3
Get ready to issue
Review clients, company identifiers, VAT, services, due dates and approval flows before the next deadline.
4
Issuance mandatory for SMEs and micro-businesses
Coming next: issuance and the associated reporting obligations extend to smaller businesses.
Simplified flow
How does an electronic invoice travel?
Your business software prepares and tracks the invoice; Approved Platforms handle regulated delivery and required data reporting.
•Your businessSale and delivery
Invoice flow
EEleviaProposal, invoice and tracking
Invoice flow
•Approved PlatformChecks and delivery
Invoice flow
•Your clientInvoice reception
Tax data
•French tax authorityRegulatory data
Simplified educational diagram: the exact flow depends on the transaction and the platforms selected by each party.
Which date applies to your business?
The issuing date depends on your business category, assessed per SIREN (each company separately, even within a group) as of January 1, 2025. The last financial year closed before that date counts or, failing that, the first one closed after.
Business categories used for the timeline
Category
Headcount
Revenue or total assets
Issuing mandatory
Micro-business
Fewer than 10 people
€2M at most
September 1, 2027
SME
Fewer than 250 people
Revenue up to €50M, or assets up to €43M
September 1, 2027
Mid-sized company (ETI)
Fewer than 5,000 people
Revenue up to €1,500M, or assets up to €2,000M
September 1, 2026
Large company
Above mid-sized thresholds
Above mid-sized thresholds
September 1, 2026
Headcount alone is enough to move you up a category. Otherwise, both revenue and total assets must exceed the thresholds.
A micro-entrepreneur is a micro-business: their deadline is September 1, 2027, under the VAT franchise or not.
Members of a single VAT taxpayer (a group filing VAT together) cannot be SMEs or micro-businesses.
A foreign business follows the same timeline. For purchases on which it owes French VAT, the date is September 1, 2027, whatever its size.
Why the timeline changed
The amending finance act of August 16, 2022 planned a rollout between July 1, 2024 and January 1, 2026: receiving for all and issuing for large companies in 2024, mid-sized companies in 2025, then SMEs and micro-businesses in 2026.
The 2024 Finance Act pushed back and tightened that timeline into two steps, September 1, 2026 and September 1, 2027. It also allowed a delay by decree of three months at most. The government did not use it for the 2026 deadline, which was kept.
Before your deadline: what you can do
Issue e-invoices early, for some or all of your clients. Your client must then receive them in that form. E-reporting is still due at your own date.
A client cannot require an e-invoice from you before September 1, 2027, nor reject your invoice only because it is not electronic.
During the start-up period, the tax authority does not penalize a business in difficulty that is making a serious effort to comply. It stresses that this is “neither a delay nor a suspension”.
Will e-invoicing be delayed again?
As of November 1, 2026, no delay beyond 2027 has been announced, and the tax authority insists the timeline is maintained. The only mechanism in the law is a delay by decree, to December 1, 2027 at the latest. Preparing for September 1, 2027 is the safe choice.
Ready before the date with Elevia
Elevia is compatible software connected to an approved platform: you already receive your suppliers’ invoices, and you can issue e-invoices today from your e-invoicing software. The invoice starts from the signed proposal, with no double entry. It is included from the Essential plan, at €29 excl. VAT per month.
Official sources
This guide relies only on public texts and documents from the French administration. It does not replace your accountant’s advice on your situation.
Receiving e-invoices has been mandatory for every business since September 1, 2026. Issuing them has been mandatory since the same date for large and mid-sized companies, and will be by September 1, 2027 at the latest for SMEs, small and micro-businesses.
What changed in 2026 for an SME?
Since September 1, 2026, an SME must be able to receive its suppliers’ e-invoices through an approved platform. It keeps issuing invoices as before until September 1, 2027, unless it chooses to switch to e-invoices earlier.
What changes on September 1, 2027?
SMEs, small and micro-businesses issue their invoices electronically to business clients established in France, send e-reporting data and add the 4 new mentions to their invoices.
How do I know if my business is an SME or a mid-sized company for the reform?
The category is assessed per SIREN as of January 1, 2025, based on the last closed financial year: fewer than 250 people and revenue up to €50M or total assets up to €43M for an SME. Headcount alone is enough to move up a category.
Can I issue e-invoices before 2027?
Yes. An SME or micro-business may issue e-invoices before its deadline, for some or all of its clients, and the client must accept them. Its e-reporting is still due from September 1, 2027.
Will e-invoicing be delayed again?
No delay beyond 2027 has been announced as of November 1, 2026. The law only allows a delay by decree, to December 1, 2027 at the latest.
How much does e-invoicing cost with Elevia?
It is included from the Essential plan, at €29 excl. VAT per month, with 100 e-invoices per month and the approved platform included, and unlimited on the Suite. The trial is free for 14 days.
Can Elevia’s AI agents help me switch to e-invoicing?
They handle the follow-up. Margot chases late invoices with a message suited to the client, and you approve before anything is sent or let her handle it. The e-invoice starts from the signed proposal, with the client’s data already filled in.
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