Mandatory electronic invoicing in France

Electronic invoicing has been required for businesses subject to VAT in France since September 2026. Starting in September 2027, self-employed entrepreneurs will also need to issue and declare electronic invoices.

Scope of the electronic invoicing reform

The reform applies to transactions between businesses based in France. Invoices sent to individuals or abroad can still be in PDF or paper format, but data from these transactions must be submitted through an approved e-reporting platform.

Clarifying common misconceptions

A common misconception is that PDFs will no longer be allowed in 2027, but this applies only to business-to-business transactions. Another misconception is that those who only invoice individuals are not affected, but they must still submit e-reports for these transactions.

Preparation for self-employed entrepreneurs

Before September 2027, self-employed entrepreneurs must be connected to an approved platform and listed in the directory, which has been mandatory since 2026. They should no longer rely on free public solutions, as the initial plan for a free state portal has been abandoned.

Sorting clients and preparing records

Entrepreneurs should start sorting their clients now, distinguishing between French professional clients, individuals, and foreign clients, each of which falls under a different regime. Maintaining a clean client file with SIREN numbers for professional clients can avoid rejections in 2027.

Penalties for non-compliance

The 2026 finance law increased fines for non-compliance, with penalties of 50 euros per invoice not issued electronically and 500 euros per omitted e-reporting, up to a maximum of 15,000 euros per year. A company that has not chosen an approved platform may face fines of 500 euros if nothing is resolved after three months, then 1,000 euros every three months.

Focus on data management

The reform is primarily a change in data management rather than just a change in file format. An electronic invoice requires structured data, including the exact identity of the client, the nature of the operation, and itemized amounts.

Impact on record-keeping practices

Entrepreneurs who already maintain accurate records will have little to learn in 2027, while those who reconstruct their turnover the day before each declaration will find that the administration now expects these data continuously. The reform does not create new work for small businesses but makes visible the work that was previously missing.