E-invoicing mandate in France: 2026 and 2027
Since Sep 1, 2026, all businesses in France must be able to receive e-invoices. Large and mid-sized companies have also issued them since then, small and micro-enterprises will from Sep 1, 2027.
| Receiving, all businesses | Mandatory since September 2026 |
|---|---|
| Issuing, large companies and ETI | Mandatory since September 2026 |
| Issuing, SMEs and micro-enterprises | Mandatory from September 2027 |
| Transmission | only through a state-approved platform (plateforme agréée) |
| Formats | Factur-X, UBL, CII |
As of September 2026.
The platform transmits the invoice and reports invoice and payment data to the tax administration (DGFiP). These platforms used to be called PDP, today they are "plateformes agréées".
Start-up phase
According to the DGFiP guide of July 2026, there are no penalties during the start-up phase. This applies to businesses that can show they are working on the switch. It does not cover businesses that keep ignoring the obligation.
Check Factur-X
Factur-X is technically the same format as ZUGFeRD. invowerk checks Factur-X invoices against the rules of their profile, and UBL and CII invoices against EN 16931.