When does e-invoicing become mandatory in France?

Already in force: Reception for all, issuance for large companies and ETIs (since 2026-09-01). Next: Issuance for SMEs and micro-businesses on 2027-09-01.

Which e-invoice format is required in France?

Factur-X, UBL or CII via a plateforme agréée.

🇫🇷 E-invoicing mandate

E-invoicing in France: deadlines and requirements

Every national e-invoicing milestone for France, with the required format and the official source — checked on 28 Oct 2026.

Next deadline · 1 Sept 2027

Issuance for SMEs and micro-businesses

—days

Timeline

1 Sept 2026In force
Reception for all, issuance for large companies and ETIs
—
days to go
Every French VAT-taxable business must receive e-invoices; large enterprises and mid-caps (ETI) must issue them and start e-reporting.
Format: Factur-X, UBL or CII via a plateforme agréée
Source: impots.gouv.fr
1 Sept 2027Confirmed
Issuance for SMEs and micro-businesses
—
days to go
All remaining French businesses must issue e-invoices and e-report.
Format: Factur-X, UBL or CII via a plateforme agréée
Source: impots.gouv.fr

Frequently asked questions

When does e-invoicing become mandatory in France?: Already in force: Reception for all, issuance for large companies and ETIs (since 2026-09-01). Next: Issuance for SMEs and micro-businesses on 2027-09-01.
Which e-invoice format is required in France?: Factur-X, UBL or CII via a plateforme agréée.

Other countries

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