France's e-invoicing reform: September 2026 and 2027

France's reform combines e-invoicing for domestic B2B transactions with e-reporting of other transaction data to the tax authority (DGFiP). The first phase started on 1 September 2026.

Who and when

• 1 September 2026 — all VAT-taxable businesses in France must be able to receive e-invoices. Large enterprises and mid-caps (ETI) must issue e-invoices and start e-reporting.
• 1 September 2027 — SMEs and micro-businesses must issue e-invoices and e-report.

Company size follows the French definitions: an SME has fewer than 250 employees and either turnover up to €50 million or a balance sheet up to €43 million. An ETI has fewer than 5,000 employees and either turnover up to €1.5 billion or a balance sheet up to €2 billion. Size is assessed on the last financial year closed before 1 January 2025.

Plateformes agréées

Invoices are exchanged through platforms approved by the DGFiP — now officially called plateformes agréées (previously PDP). The DGFiP publishes the list of approved platforms; it was last updated on 13 October 2026. Each platform also transmits the required data to the tax authority.

Formats

Three core formats are accepted: Factur-X (hybrid PDF with CII XML), UBL and UN/CEFACT CII. Platforms may accept other formats from you and convert them, but the content still has to meet the semantic requirements.

Checklist

1. Choose a plateforme agréée and register your SIREN.
2. Make sure your invoices carry the SIREN of both parties, VAT numbers with the correct key and the new mandatory mentions.
3. Validate a sample of invoices against EN 16931 to remove calculation and code list errors before onboarding.