E-invoicing France 2026

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When does e-invoicing become mandatory in France?

The French e-invoicing reform will be implemented according to the following official timeline:

1 September 2026: All businesses must be able to receive electronic invoices, while large and medium-sized businesses must also issue electronic invoices.
1 September 2027: Small and micro-enterprises must also issue electronic invoices.

Note: Standard PDF files sent by email will no longer be sufficient. Invoices must be exchanged through an approved platform or the public portal.

What is an Approved Platform (PA)?

An Approved Platform (Plateforme Agréée – PA, formerly known as a PDP) is a private platform approved by the French tax authorities. It enables businesses to:

Exchange: Send and receive electronic invoices.
Transmit: Exchange invoice data with other Approved Platforms.
Report: Transmit required transaction and payment data to the French tax authorities.

In short, it acts as a trusted intermediary that enables you to automate your invoicing processes while remaining compliant with French regulations.

Is a PDF invoice still sufficient?

No. A standard PDF file sent by email will no longer be sufficient. The new requirements call for a structured or hybrid format (such as Factur-X) containing machine-readable data.

To be compliant, your invoices must be exchanged through an Approved Platform (PA), either directly or through a compatible solution.

Will my ERP need to be adapted?

Your ERP or invoicing solution will need to support the requirements of the French e-invoicing reform, including the required invoice formats and the exchange of invoice data with an Approved Platform (PA), either directly or through a compatible solution.