The final countdown: France’s e-invoicing mandate

Following months of industry speculation, the French Government has reconfirmed that the French e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. and e-reporting mandate will go live from 1st September 2026. Businesses should now treat the implementation dates as firm and ensure their invoicing processes and technology are ready.

Implementation timeline

1st September 2026 – All businesses must be able to receive electronic invoices. Large enterprises and medium-sized companies must also issue e-invoices and comply with e-reporting.

1st September 2027 – SMEs and micro-enterprises must begin issuing e-invoices and comply with e-reporting.

One of the biggest misconceptions is that smaller businesses have until 2027 to prepare. While the obligation to issue invoices starts in 2027 for SMEs, every VAT-registered business must be capable of receiving electronic invoices from September 2026.

What businesses should be doing now

With just weeks remaining until the first phase begins, organisations should ensure they have:

• Assessed which transactions are subject to e-invoicing versus e-reporting.
• Selected or confirmed an approved invoice exchange platform.
• Verified that ERPEnterprise resource planning (ERP) is a type of software that organisations use to manage main business processes. and finance systems can produce compliant invoice formats.
• Reviewed invoice data requirements and business processes.
• Tested end-to-end invoice exchange with customers and suppliers.
• Communicated implementation plans across finance, tax, IT and procurement teams.

Official guidance

The French tax authorities have published comprehensive guidance covering the reform, implementation approach and technical requirements.

Useful resources include:

• DGFiP Practical Guide to Electronic Invoicing (PDF)
• French Government overview of the reform (English)
• Official DGFiP e-invoicing information
• Approved Platform (PDP) information

Are you ready for France’s mandate?

Whatever stage of the e-invoicing project your business finds itself at, if things aren’t on track it could be time to seek fresh expertise, ideas and experience.

At Innovate Tax, we are often parachuted into projects to deliver our Project SOS service, which you can find out more about here.