Electronic invoicing is gradually becoming mandatory for all companies subject to VAT in France. This reform, which will start in September 2026 and be fully implemented in 2027, aims to modernize B2B commercial exchanges, reduce errors, and strengthen tax compliance.
This reform represents a major challenge: your company must be able to receive—and, if applicable, issue—structured electronic invoices while integrating this process into your internal workflows.
Overview in this article.
1. What is electronic invoicing?
Electronic invoicing (also called e-invoicing) is not just sending a PDF invoice by email. It is a structured digital document that guarantees the authenticity of the issuer as well as the integrity and readability of its content.
Unlike a standard PDF, an electronic invoice follows a specific format that can be automatically read by a computer system and transmitted via an approved platform or official partner. It also complies with standards set by the French tax authorities.
The 3 recognized and authorized formats for electronic invoices in France are:
- UBL (Universal Business Language): a standard XML format for international B2B exchanges.
- CII (Cross Industry Invoice): a European XML format mainly used by large companies and industrial groups.
- Hybrid format: combines a PDF and a structured XML file (Factur-X).
These formats enable automatic integration into accounting and tax systems and ensure traceability of transactions.
2. B2B electronic invoicing in France: Obligations and key dates
The official schedule for the B2B e-invoicing reform in France follows two major steps:
📅 September 2026:
- All companies must be able to receive electronic invoices.
- Only large companies and mid-sized enterprises (ETIs) are required to issue electronic invoices.
📅 September 2027:
- The obligation to issue electronic invoices extends to all companies, including SMEs, small businesses, and micro-enterprises.
Some transactions are excluded from the electronic invoicing requirement:
- VAT-exempt operations,
- Imports or exports,
- Associations not subject to VAT,
- Invoices issued to individuals,
- Intra-community transactions.
Even if these transactions do not require issuing an electronic invoice, they remain subject to e-reporting (or data declaration), which involves sending transaction and payment information to the tax authorities. This obligation follows the same schedule as electronic invoicing but does not replace your regular VAT returns.
3. How to prepare for electronic invoicing
Here are the main steps to prepare your company for electronic invoicing:
✔️ Step 1: Identify your obligations
Determine if your business is subject to VAT and affected by the reform. Also check which clients or suppliers require or expect electronic invoices.
✔️ Step 2: Choose an appropriate solution
To issue compliant electronic invoices, you have two options:
- Keep your current invoicing tool if it can connect to an approved platform via compatible software or a connector.
- Issue invoices directly from an approved platform, which ensures compliance and secure transmission.
An Approved Platform is a certified solution to send and receive electronic invoices securely and in accordance with regulations.
✔️ Step 3: Prepare your data and internal processes
Organizing your data and processes is essential. Verify and update all client and supplier information (SIREN numbers, full addresses, etc.).
In addition to existing mandatory fields, the reform introduces 4 new required elements on invoices:
- Client SIREN number
- Transaction category (service, sale, …)
- VAT-related mentions, if opting for VAT payment based on accruals rather than cash
- Full delivery address (if different from billing address)
Also implement compliant electronic archiving to ensure the integrity and preservation of your invoices over time.
✔️ Step 4 : Test and train your teams
Before the reform takes effect, test the issuance and receipt of electronic invoices with your partners to ensure invoices are correctly generated, transmitted, and received via the chosen platform. These tests help identify potential technical adjustments, validate data compliance, and ensure smooth process operation.
At the same time, train your teams handling orders, invoicing, and accounting so they are familiar with the new formats and workflow changes.
Proper preparation in advance will help avoid operational bottlenecks during deployment.
See also
B2B E-Commerce : 9 trends to watch
