As of 1 September 2026, all VAT-registered businesses established in France must be able to receive structured electronic invoices. The obligation to issue electronic invoices is being introduced in phases, starting on 1 September 2026 for large enterprises and intermediate-sized companies (ETIs), and on 1 September 2027 for SMEs and microbusinesses. The French reform also introduces mandatory e-reporting for transactions that fall outside the domestic B2B e-invoicing scope.  

Descartes helps organizations manage both French and international e-invoicing requirements through a single integrated approach. Directly and through our partnership with Avalara, we connect ERP, accounting, and back-office systems to certified invoice exchange platforms and support the sending, receiving, and reporting of compliant electronic invoices. 

Topic	What Does the French E-Invoicing Mandate Mean?
Status	Mandatory receipt of e-invoices for all in-scope businesses from 1 September 2026. Issuing obligations begin 1 September 2026 for large enterprises and ETIs, and 1 September 2027 for SMEs and microbusinesses.
Who is affected?	VAT-registered businesses established in France, including businesses benefiting from VAT exemption schemes.
Network	Invoice exchange takes place through government-approved platforms known as Plateformes Agréées (PAs).
Formats	Factur-X, UBL 2.1, and CII formats compliant with European standard EN 16931.
PDF invoices	A PDF emailed directly between businesses is not sufficient for mandatory domestic B2B e-invoicing. Structured invoice data must be exchanged through an approved platform (PA).
B2G invoices	E-invoicing for public sector entities remains mandatory through Chorus Pro.
B2C and international invoices	Generally outside the domestic B2B e-invoicing mandate but subject to e-reporting requirements.
E-reporting	Mandatory reporting of transaction and payment data for transactions not covered by domestic B2B e-invoicing.
Penalties	Companies that fail to meet e-invoicing requirements may be fined EUR 50 per invoice, with a maximum penalty of EUR 15,000 per calendar year. Failure to comply with e-reporting obligations can lead to fines of EUR 500 per transmission, also capped at EUR 15,000 annually. In addition, businesses using non-certified point-of-sale (POS) systems face penalties of EUR 7,500 per system.

What Becomes Mandatory from 1 September 2026?

The French reform introduces two distinct obligations: 

E-Invoicing 

Structured electronic invoices must be exchanged for domestic B2B transactions between VAT-registered businesses established in France. These invoices must pass through approved exchange platforms and contain structured data that can be processed automatically.  

E-Reporting 

Transactions not covered by the domestic B2B mandate, including many B2C and cross-border transactions, must be reported electronically to the French tax administration. Certain payment information must also be reported where applicable.  

Who Must Comply with the French E-Invoicing Mandate? 

The reform applies to virtually all businesses established in France that are subject to VAT, regardless of turnover, legal structure, or tax regime. This includes: 

• Large enterprises 
• Intermediate-sized companies (ETIs) 
• Small and medium-sized enterprises (SMEs) 
• Microbusinesses 
• Businesses operating under VAT exemption schemes 

All businesses must be able to receive electronic invoices from 1 September 2026.  

Implementation Timeline

1 September 2026 

• All businesses must be able to receive e-invoices. 

• Large enterprises and ETIs must issue e-invoices. 

• Large enterprises and ETIs must comply with e-reporting requirements.  

1 September 2027 

• SMEs and microbusinesses must issue e-invoices. 

• SMEs and microbusinesses become subject to e-reporting obligations. 

PAs, Factur-X and EN 16931

France uses a platform-based model (a so-called 5-corner model) rather than direct invoice exchange between trading partners. 

Invoices are routed through certified Plateformes Agréées (PAs) that are approved by the French tax administration. PAs are responsible for transmitting invoice data and reporting information to the authorities. 

Accepted formats include: 

• Factur-X (the preferred French hybrid format combining a PDF with structured XML data) 

• UBL 2.1 

• CII (Cross Industry Invoice) 

All accepted formats comply with the European standard EN 16931. 

In France, the 5-corner model adds the French tax administration as an active participant in the invoice exchange process. 

The 5 corners 

1. Supplier (Seller) 

2. Supplier's PA (Plateforme Agréée) 

3. Buyer's PA 

4. Buyer 

5. PPF / French Tax Administration (Portail Public de Facturation acting as the regulatory hub) 

This differs from a 4-corner model where the invoice flows between the trading partners through their service providers, but the tax authority is not part of the transaction flow. 

What About B2G, B2C and International Invoices?

B2G 

Invoices sent to French public sector organizations continue to be handled through Chorus Pro, which remains the public-sector invoicing platform.  

B2C 

Consumer invoices are generally outside the domestic B2B e-invoicing scope, but related transaction data may still need to be reported through the e-reporting process.  

International Transactions 

Cross-border transactions are generally not subject to domestic French B2B e-invoicing but may trigger e-reporting obligations.  

E-Invoicing in Europe 

France's reform aligns with broader European digital VAT initiatives, including the VAT in the Digital Age (ViDA) framework.

E-Reporting in France 

Unlike several other European countries, France is implementing both e-invoicing and e-reporting as part of the same reform. 

E-reporting applies to: 

• B2C transactions 
• Cross-border transactions 
• Certain payment data relating to services and other qualifying transactions 

The French tax administration will use this information to improve VAT controls, reduce fraud, and support future VAT return automation.  

Practical E-Invoicing Checklist for Businesses

1. Map domestic, international, B2B, B2C and public-sector invoice flows. 
2. Determine which French legal entities are affected and when. 
3. Select a certified PA or approved service provider. 
4. Verify support for Factur-X, UBL and CII invoice formats. 
5. Prepare ERP, accounting and finance systems for platform integration. 
6. Review invoice archiving, validation and exception-handling procedures. 
7. Prepare processes for mandatory e-reporting requirements. 
8. Test invoice routing and compliance workflows before the applicable deadline. 

How Descartes Supports E-Invoicing in France

Through a partnership with Avalara, certified as a French PA, Descartes helps businesses comply with French e-invoicing and e-reporting requirements through secure B2B connectivity and integration services. 

Our solution provides: 

• Connectivity to approved French invoice exchange platforms. 
• Support for Factur-X, UBL and other compliant formats. 
• Integration with ERP, accounting and back-office systems. 
• Automated invoice processing and reporting workflows. 
• Multi-country compliance support across Europe. 
• A scalable platform for evolving e-invoicing and digital reporting mandates. 

Our experts provide guidance from initial assessment through implementation, helping organizations simplify compliance while improving invoice automation and visibility. 

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