France has begun its mandatory electronic invoicing rollout, requiring all businesses to receive e-invoices from 1 September 2026, while large companies and medium-sized enterprises must also issue invoices electronically and report transaction data to the tax administration.
France has today introduced mandatory electronic invoicing and the transmission of transaction data to the tax authorities, marking the start of the country’s phased e-invoicing reform.
From 1 September 2026, all businesses must be able to receive electronic invoices. Large companies and medium-sized enterprises must also issue electronic invoices and transmit the required transaction data to the tax administration.
SMEs to join in 2027
The requirement to issue electronic invoices will be extended to small and medium-sized enterprises (SMEs), very small enterprises (VSEs), and micro-enterprises from 1 September 2027.
The French Ministry of Economy and Finance issued a reminder on 31 August 2026 ahead of the first phase of the reform.
The phased approach means businesses of different sizes will come within the mandatory e-invoicing framework at different dates, with the first requirements taking effect today.
Earlier, the French Ministry of Economy and Finance announced the forthcoming implementation of mandatory electronic invoicing (e-invoicing) requirements in Communication No. 898 issued on 11 July 2026.
