France's mandatory B2B e-invoicing reform is now in force. Since 1 September 2026, all businesses established in France and subject to VAT must be able to receive electronic invoices. Large companies and mid-sized enterprises must also issue electronic invoices and comply with the corresponding e-reporting requirements.

The final major rollout phase takes effect on 1 September 2027, when SMEs and micro-enterprises must also begin issuing electronic invoices.

All businesses established in France and subject to VAT must now be able to receive electronic invoices. Large companies and mid-sized enterprises are also required to issue them electronically. SMEs and micro-enterprises will become subject to the issuing requirement from 1 September 2027. 

The reform applies broadly to businesses established in France and subject to VAT. This includes businesses benefiting from the VAT exemption scheme (franchise en base), which are also required to participate in the new electronic invoicing framework.

The rollout depends on company size. Large companies and mid-sized enterprises (ETIs) are now subject to both the receiving and issuing requirements, while SMEs and micro-enterprises are currently required to receive electronic invoices and will become subject to the issuing requirement from 1 September 2027. 

Businesses must use an approved platform (Plateforme Agréée) to exchange electronic invoices under the French framework. The reform also introduces e-reporting obligations, requiring relevant transaction and payment data to be transmitted electronically to the French tax administration.

Electronic invoices must contain structured data and comply with the required invoice information. From the rollout of the reform, additional mandatory invoice information includes the customer's SIREN number, the nature of the transaction, certain VAT payment information and, where applicable, a delivery address that differs from the customer's billing address.

France's e-invoicing ecosystem is built around state-approved platforms (Plateformes Agréées), which exchange invoices between businesses and transmit required data to the French tax administration.

The technical framework supports structured invoice formats including UBL and UN/CEFACT CII, as well as Factur-X, a hybrid format combining a human-readable PDF/A-3 document with structured XML data. These formats implement the European EN 16931 semantic standard within the French framework.

iEDI supports businesses throughout the transition to France's e-invoicing framework – from onboarding and compliance preparation to technical implementation and go-live.

We connect your existing ERP and business systems to the required e-invoicing infrastructure, so you can adapt to the French requirements without replacing the systems you already use. iEDI handles the transformation and exchange of invoice data and supports established communication methods including Peppol, AS2, and SFTP.

For the French rollout, iEDI also supports the onboarding process, including the required KYC procedure, registration of trading partners, technical mapping, testing, and preparation for go-live. This provides a structured path from your existing invoice flows to compliant electronic exchange in France.