The French government has confirmed its support for businesses transitioning to mandatory e-invoicing. This initiative is designed to modernize invoicing practices nationwide and ensure smooth collaboration between companies and the French tax authorities.
Phased introduction to e-invoicing
The implementation will be gradual:
- September 1, 2026: All companies must be able to receive e-Invoices. Large and medium enterprises must also start issuing them.
- September 1, 2027: Small and micro-enterprises must also issue e-Invoices.
This rollout follows the timeline defined in France’s 2024 Finance Law. For more on the initial phases, refer to our previous post on France’s updated e-Invoicing specifications v2.4.
Over 70 platforms prepared for transition
More than 70 e-invoicing platforms (PDPs) have been provisionally registered with the French tax authorities (DGFiP) to support this transition. These platforms will offer businesses the tools to manage e-invoices securely and in line with legal requirements. Since September 16, 2024, companies have been able to view the list of registered platforms on the government’s official tax website, which is regularly updated.
The role of platforms in the system
These platforms will be critical to the smooth handling of invoicing data. In addition to developing a recipient directory and a data hub, the government remains focused on ensuring that platforms are fully prepared to meet the upcoming deadlines. The authorities express confidence in the platforms’ ability to deliver secure, high-quality services that meet the diverse needs of businesses.
For businesses also navigating mandatory real-time transaction reporting, this new requirement will align with the phased rollout of the e-invoicing system, which will start in September 2026.
Ongoing collaboration with stakeholders
To ensure a smooth transition, the French government will continue to consult with key players in the e-invoicing ecosystem, including professional associations, PDPs, software providers, and digitization companies.
For more detailed information, businesses can refer to Communiqué No. 010 from the French Ministry of Finance as a downloadable PDF.
Key Takeaways:
- Mandatory e-Invoicing will be phased in starting September 1, 2026, for large businesses and ending September 1, 2027, for smaller ones.
- More than 70 e-invoicing platforms are prepared to support businesses during this transition.
- Continuous collaboration with the private sector will guide the rollout to ensure compliance and readiness.
