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If you do business in France, you’ve probably been hearing a lot about the big changes coming in 2026 with the new 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 rules. The shift is huge: instead of sending paper or PDF invoices, businesses will need to use structured electronic formats, and report certain transactions directly to the tax authority.
At the beginning of August, France took another big step toward this transformation by releasing updated technical standards. These updates are meant to give businesses and their tech partners a clearer roadmap for compliance and they’re worth paying attention to.
Here’s what you need to know
France is expanding its digital invoicing system beyond just Business-to-Government (B2GCommerce between business to government.) transactions to cover:
- Business-to-Business (B2B)
- Business-to-Consumer (B2C)
- International transactions
The government’s goals are to:
- Modernise tax administration
- Reduce VAT fraud
- Align with EU initiatives like ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy. (VAT in the Digital Age)
Key changes in the mandate
- Rollout timeline
September 2026 – All companies must be able to receive e-invoices. Large and intermediate companies must also issue them.
September 2027 – SMEs and microbusinesses must issue e-invoices.
- New infrastructure
France is moving to a five-corner model:
- Businesses must send and receive invoices via accredited Partner Dematerialisation Platforms (PDPs).
- The Portail Public de Facturation (PPF) will no longer handle invoice exchanges. Instead, it will act as a Business Directory and data hub for the tax authority (DGFiP).
- Mandatory formats
From Sept 1, 2026, businesses must issue e-invoices in one of these formats: UBLUniversal Business Language is an international standard in XML format specifically designed for electronic documents. 2.1, CII 3.0, FacturX. Archiving is required for 6 years legally, though many businesses keep them for 10 years for safety.
- E-reporting
Companies will also need to report data on B2C transactions and international B2B transactions. This follows the same timeline as e-invoicing.
What should businesses do now?
- Update processes – Make sure your ERPEnterprise resource planning (ERP) is a type of software that organisations use to manage main business processes. and invoicing systems can handle the new formats.
- Plan for archiving – Be ready to store invoices securely for up to 10 years.
- Ask Innovate Tax about our e-invoicing workshops. These tailored sessions help identify current gaps, clarify next steps, and build a practical roadmap to compliance, specific to your business needs.
France’s updated technical standards bring welcome clarity to the 2026 e-invoicing mandate. The message is clear: businesses should start preparing now. By working with a certified PDP and testing systems early, companies can avoid last-minute headaches and ensure they’re ready when the rules go live.
