France approved the first 101 e-invoicing platforms as part of its reform to digitalise invoicing, simplify reporting, and combat VAT fraud.
The French government has published a list of the first 101 platforms approved for use under the country’s electronic invoicing (e-invoicing) and electronic reporting reform. The list, issued on 16 January 2026 by the Directorate General of Public Finances (DGFiP), will be updated regularly as more platforms complete the approval process.
From 1 September 2026, nearly 10 million VAT-registered businesses across all sectors must be able to receive invoices electronically through a State-approved platform. Initially, only large and medium-sized businesses will be required to issue e-invoices, with all businesses required to do so by 1 September 2027, in line with article 91 of the Finance Law for 2024 (Law No. 2023-1322 of 29 December 2023).
To support businesses in choosing a solution, the DGFiP has introduced a visual marker to identify platforms that meet regulatory, fiscal, technical, and interoperability requirements. The approved platforms have undergone tests in coordination with the State Financial Information Technology Agency to ensure compliance and functionality.
The reform uses an open model combining State-operated services, such as invoice recipient directories and reporting tools, with a network of private platforms approved and monitored by the State. This approach aims to provide tailored solutions for all businesses, including very small enterprises (VSEs), SMEs, and self-employed workers.
The government emphasises that e-invoicing is a structural reform designed to modernise business exchanges, simplify reporting obligations, secure data, and combat VAT fraud. So far, 500,000 businesses have registered to receive electronic invoices, and a testing phase beginning in March 2026 will simulate real-world operations between businesses, platforms, and the administration.
