France's Directorate General of Public Finance has launched the nationwide rollout of business-to-business electronic invoicing, with over four million businesses registered and no sanctions to apply in 2026 as the focus turns to support and cybersecurity compliance.
France’s Directorate General of Public Finance began the nationwide rollout of business-to-business electronic invoicing on 1 September 2026. Large and medium-sized enterprises must now issue invoices electronically, while all businesses, regardless of size, must be able to receive them.
More than four million businesses have already registered a receiving address, and two-thirds (66%) of the businesses in the main target group have selected a platform, a figure the authorities said continues to rise. No sanctions will be applied to any business in 2026, as the priority is on supporting the transition.
Businesses are expected to save more than EUR 4 billion annually once the reform is fully implemented, with benefits including faster VAT credit refunds, reduced administrative and filing burdens, and, in future, pre-filled VAT returns. The authorities also expect the reform to help combat VAT fraud and cut the number of audits affecting compliant businesses.
A second phase will extend the obligation to small and very small businesses from 1 September 2027. A monitoring committee chaired by Minister for Public Action and Public Accounts David Amiel will track implementation and adapt support measures in the meantime.
Cybersecurity remains a strict requirement: accredited platforms must submit a monitoring report by the end of September, report cyber incidents immediately, and undergo penetration testing from this autumn, with suspension possible if the highest security standards are not met.
