The electronic invoicing obligations are soon coming into force in France, and a lot of rumours and misinformation is spread, making small business owners panic. The article aims to provide simpla and clear information on the topic.

What is an electronic invoice

This is a new standard of issuing invoices where data is stored in a special file format readable by various software, rather than a text from (it should also still be available to view as text for end users

What is the purpose of the system and how will it work

The purpose to to fight VAT fraud, especially on B2B transactions – specifically businesses deducting VAT incorrectly. Issuing electronic invoices will only be obligatory (as of this stage of reform) for operations between businesses in France.

Each business that buys from French suppliers will have to designate a platform to receive e-invoices – like a special inbox where all invoices arrive, can be viewed, accepted or declined (in case of disagreement or error) and paid. One can use several platforms/services to issue electronic invoices, but only one to receive them.

When an invoice is issued by a supplier, it is sent to the client and at the same time to the tax office. Each time a client changes the status, (accepted/declined/paid), the information is transmitted to the supplier and the tax office. This way the VAT tax declaration will be prefilled with the relevant information.

In which cases issuing an electronic invoice will be obligatory

For B2B transactions in France. If you are a business that is not VAT registered and sell goods or services to VAT registered businesses, you will have to use the e-invoice.

Which operations are not concerned

• invoicing clients outside of France
• invoicing/selling to private customers in France

Business owners will have to report these transactions using e-reporting tool (details on how this will work are upcoming), but do not have to issue e-invoices as such.

What are the deadlines

• Selecting your provider to received e-invoices from your French suppliers – September 2026. Only if you are VAT
• Issuing e-invoices for large companies (over 250 employees or 50M € annual turnover) – September 2026
• Issuing e-invoices for all other businesses and doing e-reporting – September 2027.

Need more information?

The tax website has a nice tool that will ask you a few questions about your business, and will provide you with personalised information.

Please do not hesitate to contact me if you would like to receive personalised information about your business project.

Important: Every situation is different and may need professional advice. The information on the Compte Plus website is general and should not replace legal, accounting, or tax counsel. If in doubt, contact a specialist for tailored advice.