Starting September 1, France began implementing electronic invoicing for businesses, but the rollout has been accompanied by confusion and mixed messages. Some independent professionals thought they had to switch immediately, while others believed the rule only applied to large corporations. The key dates to remember are September 1, 2026, when all French companies must be able to receive electronic invoices, and September 1, 2027, when micro-enterprises and small and medium-sized businesses must also be able to issue electronic invoices through the official system.
Customers cannot force a company that isn’t required to issue electronic invoices until 2027 to do so. Additionally, businesses cannot refuse to accept or pay an invoice simply because it is not electronic. If a supplier sends a PDF invoice by email after September 1, it is still valid, and the right to deduct VAT remains intact.
To receive electronic invoices, businesses must have an approved platform designated to accept them. Without this, a large company that invoices you won’t know where to send your electronic invoice. The penalties for non-compliance include a warning, followed by three months to comply. If not compliant after that, a fine of 500 euros is imposed, and 1,000 euros if compliance is still not achieved after three more months. This penalty structure is separate from the 15,000 euros per year cap often mentioned in the media.
The French tax administration, DGFiP, has stated it will not automatically apply penalties at the start of the implementation if businesses are genuinely facing registration difficulties and have started the process. However, this leniency does not mean delaying or suspending the deadline. The schedule remains in effect.
New requirements for B2B invoices include adding the client’s SIREN number, the type of operation, the VAT option on debits, and the delivery address if it differs from the billing address. Additionally, any invoices not sent electronically, such as those for individuals or foreign clients, must still be reported to the administration through traditional means.
Freebe is a French accounting software designed for independent professionals, launched in 2018 by a small Breton company. It allows users to create client profiles, generate quotes, and create invoices in the Factur-X format, which includes structured data for machines to import. Freebe also offers bank synchronization, automated tax declarations, and registration with the national business directory. However, Freebe is not an officially approved platform but is considered a "compatible solution" linked to an approved partner, SUPER PDP, which is registered with the DGFiP.
Approved platforms must meet strict security standards, including ISO 27001 certification and SecNumCloud qualification if using cloud hosting, and must ensure that no data leaves the European Union. SUPER PDP, the approved platform for Freebe, is a young company established at the end of 2024 by individuals with a history of developing reliable solutions.
The cost of Freebe varies depending on the user’s business status, including options for micro-enterprises, individual enterprises, and companies. All features are included regardless of the user’s status, with no hidden charges. A 60-day free trial is available without requiring a credit card.
France Implements Electronic Invoicing Requirements with Compliance Deadlines and Penalties
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Original sources:
- 🇫🇷Korben



