Mandatory e-invoicing 2026: what really changes
- Since 1 September 2026, all businesses subject to VAT must be able to receive electronic invoices, including micro-enterprises.
- On that same date, issuing them becomes mandatory for large companies and mid-sized businesses (ETI); it is extended to very small businesses, SMEs and freelancers on 1 September 2027.
- Exchanges go through an accredited platform (formerly PDP): a simple PDF sent by email will no longer be enough for the B2B invoices concerned.
- To know your exact situation, rely on the official texts (impots.gouv.fr) and your chartered accountant.
Mandatory e-invoicing 2026 marks a turning point for all French businesses. From 1 September 2026, receiving your invoices in electronic format is no longer optional: it is an obligation, whatever the size of your structure. Here is what actually changes, without the jargon.
What exactly are we talking about
An electronic invoice is not just a PDF sent by email. It is a document issued, transmitted and received in a structured format, allowing automated processing and the transmission of data to the tax authorities. The aim of the reform: to fight VAT fraud and simplify declarations.
The reform distinguishes two obligations that must not be confused: receiving invoices and issuing them.
The official timeline
The deadlines are now clearly set:
- 1 September 2026: obligation to receive for all businesses subject to VAT, from micro-enterprises to large groups.
- 1 September 2026: obligation to issue for large companies and mid-sized businesses (ETI).
- 1 September 2027: obligation to issue extended to very small businesses, SMEs, micro-enterprises and freelancers.
In other words, even a micro-enterprise must be able to receive an electronic invoice from September 2026, before being required to issue one in 2027.
The role of accredited platforms (PDP)
Electronic invoices pass through a platform accredited by the authorities — the official terminology is shifting from “PDP” (partner dematerialisation platform) to “accredited platform”. This platform issues, receives and checks invoices, and transmits the required data to the authorities.
Choosing a platform depends on several criteria: compatibility with your information system, the volume of invoices processed, value-added services and the cost of the service. Many management software packages connect to them directly.
How to get ready now
Anticipating avoids having to deal with the reform at the last minute. A few useful reflexes:
- check that your invoicing tool provides a connection to an accredited platform;
- update your customer data (SIREN number in particular);
- get in touch with your chartered accountant to confirm your own timeline.
An up-to-date invoicing software handles these structured formats and the connection to platforms, which limits manual work.
Invoicing and accounting: a single movement
The reform brings invoicing and accounting closer together, since data flows automatically. A compatible accounting software makes it easier to reconcile received invoices and to archive them in a compliant way, two sensitive points with these new obligations.
Since the precise arrangements may still be adjusted by decree, always refer to the official sources (impots.gouv.fr, economie.gouv.fr) and to your adviser for your particular case.
Frequently asked questions
Who is affected by e-invoicing from 2026?
All businesses subject to VAT in France must be able to receive electronic invoices from 1 September 2026. Large companies and mid-sized businesses (ETI) must also issue them on that date.
When will very small businesses and micro-enterprises have to issue electronic invoices?
The obligation to issue is set for 1 September 2027 for very small businesses, SMEs, micro-enterprises and freelancers. The obligation to receive, however, applies to everyone from 1 September 2026.
What is a dematerialisation platform (PDP)?
It is a platform accredited by the authorities that transmits, receives and checks electronic invoices and transaction data. Businesses choose their platform based on their software, their invoice volume and the services offered.