E-Invoicing in France: Complete Guide

France is introducing mandatory B2B e-invoicing and e-reporting from 1 September 2026, with simplification measures reducing reporting scope for cross-border, B2C, and non-reportable transactions to ease technical and administrative burdens on businesses.
Transitional tolerances include simplified margin scheme reporting, a grace period for non-SIREN entities, and deferred obligations for non-established taxable persons until September 2027, helping businesses gradually adapt to France’s new e-invoicing requirements.
French e-invoices can be issued in CII, UBL, or Factur-X formats, with continuous tax control requiring real-time reporting via certified Partner Dematerialization Platforms (PDPs) instead of the public platform for B2B transactions.
The phased implementation targets large and intermediate taxpayers from September 2026, while small and medium-sized businesses follow in September 2027; all companies must be able to receive electronic invoices by 1 September 2026.
Benefits include reduced administrative costs, improved invoice monitoring, lower VAT fraud risk, and easier VAT return preparation; the PDPs ensure format interoperability, status tracking, and secure transmission to both customers and the public platform.

E-invoicing