Source date: 2026-01-18
Invoicing - digital
Electronic invoicing: it's coming soon! Published on January 19, 2026 - Updated on February 27, 2026 - Entreprendre Service Public / Directorate of Legal and Administrative Information (Prime Minister)
The obligation for companies established in France to issue and receive electronic invoices will gradually apply starting September 1, 2026. As part of this reform, it is essential to choose a platform approved by the State.
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The issuance and reception of electronic invoices will concern all operations conducted between VAT-registered businesses established in France.
Obligation to Issue and Receive Electronic Invoices: What is the Timeline?
The obligation to issue electronic invoices will take effect:
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on September 1, 2026, for large companies and medium-sized enterprises (ETI);
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on September 1, 2027, for small and medium-sized enterprises (SME) and micro-enterprises.
The obligation to receive electronic invoices will apply to all businesses starting September 1, 2026.
From September 1, 2026, companies will need to transmit their invoices through a platform approved by the State, either directly or through a compatible solution. Each company must designate its platform to issue and receive its electronic invoices or declare its data.
Discover the list of approved registered platforms by the tax administration.
This timeline will also be used for the implementation of the transmission of the company's transaction data to the administration (e-reporting).
Opening of a Support Number
A national support number is available: 0 806 807 807 (free service + call charges).
It answers questions from businesses regarding electronic invoicing (obligations, timeline...).
Scope of Electronic Invoicing
As mentioned earlier, electronic invoicing concerns all operations conducted between businesses established in France and subject to VAT. Therefore, the following are subject to electronic invoicing:
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the delivery of goods or services located in France that a VAT-registered person performs with another VAT-registered person and that are not exempt from VAT;
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the deposits related to these operations;
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public auction sales of second-hand goods, works of art, collectibles, or antiques.
New Mandatory Mentions
Additionally, new mentions must be added to invoices issued on September 1, 2026, for large companies and medium-sized enterprises (ETI) and on September 1, 2027, for small and medium-sized enterprises (SME) and micro-enterprises:
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the client's SIREN number;
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the delivery address of the goods when it differs from the billing address;
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the information indicating whether the operations giving rise to an invoice consist exclusively of deliveries of goods or services or consist of both categories of operations;
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the payment of VAT on debits, when the provider has opted for this.
Securing and Storing Electronic Invoices
It is possible to use a qualified electronic seal to secure electronic invoices. This seal is used by legal entities to guarantee the authenticity of the origin, the integrity of the content, and the readability of the invoice. It certifies that the creator of the seal is indeed the originator of the document.
It has also been established that documents (including invoices) created or received in electronic format must be retained in this form for a period of 6 years. This period begins from the date the invoice was issued.
The conditions for issuing, sealing, and storing electronic invoices have been specified in a decree of May 16, 2023.
A Transition to Prepare for the Business
To be ready when this major change occurs, businesses must identify the stakeholders involved in this reform and assess what modifications will need to be made. The company will also need to adapt its invoice processing procedures and therefore choose a platform for receiving electronic invoices. It will be necessary to integrate these changes into the organization of the company's invoicing and accounting.
To this end, the Electronic Invoicing Mission of the Directorate General of Public Finances (DGFIP) has published a FAQ aimed at SMEs and micro-enterprises. A page titled "I switch to electronic invoicing" is also available on impots.gouv.fr.
Specific Objectives
The objectives of this significant change are multiple for the tax administration:
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to combat VAT fraud more effectively;
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to improve the competitiveness of businesses through dematerialization. This allows for a reduction in payment delays and thus a decrease in administrative burden;
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to simplify, in the long term, VAT reporting obligations through pre-filling of declarations;
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to enhance real-time knowledge of business activities.
Application in Overseas Territories
Operators established in Guadeloupe, Martinique, and La Réunion are subject to electronic invoicing and e-reporting, as VAT applies in these departments.
The following are therefore not subject to electronic invoicing:
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Saint-Pierre-et-Miquelon;
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Saint-Barthélemy;
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New Caledonia;
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French Polynesia;
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Wallis and Futuna;
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French Southern and Antarctic Lands.
Operations of the VAT-registered person established in mainland France fall within the scope of e-reporting (transmission of transaction data to the tax administration).
Legal Texts and References
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Law No. 2023-1322 of December 29, 2023, on finances for 2024 - Article 91
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Law No. 2022-1726 of December 30, 2022, on finances for 2023 - Article 62
See Also
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A questionnaire to understand the changes that will impact your business
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Electronic invoicing: publication of the list of approved platforms Directorate General of Public Finances (DGFiP)
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Electronic invoicing between businesses: an obligation and opportunities for TPE-PME France Num
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Everything about electronic invoicing for businesses Ministry of Economy
Source: Service-Public professionals
