France will begin mandatory electronic invoicing (e-invoicing) on 1 September 2026, with the tax administration adopting a policy of tolerance and goodwill during the initial rollout and providing practical guidance to help businesses comply.
The French Ministry of Economy and Finance has announced the forthcoming implementation of mandatory electronic invoicing (e-invoicing) requirements in Communication No. 898 issued on 11 July 2026.
From 1 September 2026, all businesses must be able to receive electronic invoices, while large companies and medium-sized enterprises must also issue electronic invoices and transmit the required data to the tax administration.
Small and medium-sized enterprises (SMEs), very small enterprises (VSEs), and micro-enterprises will become subject to the electronic invoicing requirement from 1 September 2027.
The ministry said 2 million businesses have already selected an approved invoice reception platform from the 130 approved platforms currently listed. The Directorate General of Public Finances (DGFiP) has published a practical guide on impots.gouv.fr covering the implementation of the reform and established a dedicated support line to assist businesses.
David Amiel, Minister for Public Action and Public Accounts, said the tax administration would adopt a tolerant and supportive approach during the initial phase, adding that businesses acting in good faith that encounter difficulties and take steps to regularise their situation will not be subject to penalties.
