E-invoicing
E-invoicing: your questions, our answers
The French e-invoicing reform changes the way invoices are exchanged and how certain data is sent to the tax authorities. Here are the key points to understand what is changing for your business.
Timeline
What are the deadlines?
In force
1 September 2026
Since 1 September 2026, all businesses concerned must be able to receive electronic invoices.
Large companies and mid-sized companies must also issue them.
Next step
1 September 2027
From 1 September 2027, the obligation to issue e-invoices will apply to SMEs and micro-businesses.
Next steps
What should I do now?
1
Check that your business can receive electronic invoices through an approved platform.
2
Also review your software, your invoicing practices and the obligations linked to your business to prepare for the next steps.
Frequently asked questions
What is changing for your business
Is my business concerned?
The reform applies to businesses established in France and subject to VAT, including those under the VAT franchise scheme. E-invoicing covers business-to-business transactions within its scope. Your obligations depend in particular on your customers and the transactions you carry out.
Is a PDF invoice sent by email enough?
No. For transactions subject to the new obligation, a simple PDF sent by email is not enough. The invoice must contain structured data and be sent through an approved platform.
What is an approved platform?
It is an operator registered by the tax authorities and authorised to issue, transmit and receive electronic invoices, and to send the required data to the authorities.
Do I need to change my invoicing software?
Not necessarily. You can keep your software if it is suited to the reform and connected to an approved platform. Check with your software provider about compatibility and any updates required.
I only invoice private individuals: am I concerned?
Yes, the reform may also apply to you. Sales to private individuals fall under the system for sending data to the authorities, known as e-reporting. You must also be able to receive electronic invoices from your suppliers if your business falls within the scope of the reception obligation.
I am under the VAT franchise scheme: do I need to take any action?
Yes. Not charging VAT does not exclude you from the reform. In particular, you must be able to receive electronic invoices since September 2026 and, depending on your transactions, issue e-invoices or carry out e-reporting from September 2027.
?
How can I review my situation with ADEXCO?
Contact your usual adviser or the firm, telling us about your business and your current invoicing tool. This discussion will help identify your needs and define the terms of any support.
A question about e-invoicing?
Let’s talk about your situation and the next steps for your business.