E-invoicing in France: obligations starting in 2026

What is an electronic invoice?

An e-invoice must follow a structured format and be transmitted through authorised channels. Compliance can be ensured via:

• a qualified electronic signature (as per EU Regulation 910/2014, Article 96 F of Annex III to the CGI);

• a structured message format (e.g. EDI);

• a qualified electronic seal;

• or a reliable audit trail.

Implementation timeline

The reform of electronic invoicing is gradual and depends on the size of the business. According to the Finance Act for 2024 (Law 2023-1322 of 29-12-2023 art. 91), the new timetable is as follows:

• From 1 September 2026: obligation to issue and transmit electronic invoices for large businesses, members of a single taxable entity and intermediate-sized businesses (ETI).

• From 1 September 2027: obligation to issue and transmit electronic invoices for very small businesses (fewer than 250 employees, annual turnover not exceeding €50 million, or balance sheet total not exceeding €43 million).

• Obligation to receive invoices: all businesses, whatever their size, must be able to receive electronic invoices from 1 September 2026.

Company categorisation

The classification (large, ETI, SME, micro) will be determined on 1 January 2025, on the basis of the last financial year ending before that date or, failing that, on the basis of the first financial year ending on or after that date.

Which platforms must you use?

Companies must issue and send invoices through:

• a partner dematerialisation platform (PDP), registered by the State;

• or the public platform Chorus Pro.

Electronic invoices must be kept for six years, in their original form and content, on paper or electronically, at the company's discretion.

Sanctions for non-compliance

Failure to comply with the obligation to issue electronic invoices will result in a fine of €15 per invoice, capped at €15,000 per calendar year. Partner dematerialisation platforms (PDPs) that fail to meet their obligations are also liable to a fine of €15 per invoice, capped at €45,000. These fines are not applicable in the event of a first offence remedied spontaneously or within thirty days of an initial request from the authorities, during the current calendar year and the three previous years.

Conclusion

Private sector companies in France need to anticipate and adapt their invoicing processes to comply with the gradual introduction of electronic invoicing. In particular, this means :

• equipping themselves with compatible technical tools;

• choosing a partner platform;

• ensuring compliance of formats and storage of invoices;

• keeping abreast of forthcoming administrative and regulatory changes.

Our experts are closely monitoring this reform and can guide you through the entire transition, both technically and legally.