France's e-invoicing reform, decoded by company size.
Receiving obligations and large-enterprise issuing obligations took effect 1 September 2026. SMEs and micro-enterprises get an issuing obligation from 1 September 2027. Know exactly which date applies to you.
Who this is for
- Large enterprises and ETI (mid-size businesses) issuing invoices to French counterparties
- SMEs and micro-enterprises preparing for their 2027 issuing deadline
- SaaS and agency finance teams choosing a Plateforme Agréée
- Accounting partners managing clients across different size thresholds
What's actually required
France's e-invoicing reform requires every business to receive electronic invoices through a state-registered platform (Plateforme Agréée), connected to the Portail Public de Facturation (PPF), from 1 September 2026 — this receiving obligation applies to all businesses regardless of size.
The issuing obligation is phased by company size: large enterprises and ETI (entreprises de taille intermédiaire) must issue structured e-invoices and transmit e-reporting data from 1 September 2026. SMEs and micro-enterprises have until 1 September 2027 before their issuing obligation begins.
This means a small business today already needs to be able to receive e-invoices, even though it doesn't yet have to issue them — a distinction that trips up a lot of readiness planning.
Readiness steps by obligation
Receive e-invoices via a registered platform
Every business must be able to receive electronic invoices through a state-registered platform (Plateforme Agréée) connected to the Portail Public de Facturation (PPF).
Applies to: All businesses (any size)
Je passe à la facturation électronique — verified 7 September 2026Issue e-invoices — large & mid-size enterprises
Large enterprises and ETI (entreprises de taille intermédiaire) must issue structured e-invoices and transmit e-reporting data for domestic B2B transactions through a registered platform.
Applies to: Large enterprises and ETI (mid-size, per French thresholds)
Je passe à la facturation électronique — verified 7 September 2026Issue e-invoices — SMEs & micro-enterprises
Small and medium enterprises and micro-enterprises get an extra year before the issuing obligation applies, while the receiving obligation already applies to them from September 2026.
Applies to: SMEs and micro-enterprises
Je passe à la facturation électronique — verified 7 September 2026