France aligns its e-invoicing decree on the 1 September 2026 start, and 2027 for SMEs
This page records one dated change. For the rules in France as they stand today, see the France guide →
- Jurisdiction
- France
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 27 March 2024
- Effective
- 1 September 2026
- Instrument
- FR-DECRET-2024-266
- Authority
- Journal officiel de la République française (Légifrance)
- Verified
- Fetched from official source · high confidence
All VAT-registered businesses established in France, and the dematerialisation platforms (PDP) applying for registration to carry e-invoices.
No action — monitoring only; implementing decree for the Sept 2026 go-live.
Décret n° 2024-266 du 25 mars 2024 (JORF 27 March 2024, JORFTEXT000049328045) amends the decree of 7 October 2022 on the generalisation of electronic invoicing: it sets the application dates of the e-invoicing and e-reporting obligations at 1 September 2026, and 1 September 2027 for small and medium-sized and micro-enterprises, and amends the registration procedure for partner dematerialisation platforms (PDP).
What changed in detail
Décret n° 2024-266 du 25 mars 2024, published in JORF n°0073 of 27 March 2024, implements the new timetable set by Article 91 of the finance law for 2024. It has four articles.
Article 2 replaces Article 3 of the décret of 7 October 2022, which governs when the e-invoicing and e-reporting rules apply:
- for B2B operations under Article 289 bis CGI, the e-invoicing rules apply to invoices issued from 1 September 2026;
- for invoices issued by micro-enterprises and SMEs that are not members of a VAT group (Art. 256 C CGI), they apply from 1 September 2027;
- for the e-reporting operations in Articles 290 and 290 A CGI, the same two dates apply to invoices issued or, failing that, operations carried out.
Article 1 amends Annexe II CGI. Platform registration requests are filed electronically, the hosting provider reference becomes “en nuage” (cloud), and a new V of Article 242 nonies B lets the administration register a dematerialisation platform before the public test environment is available, subject to filing technical test reports within three months of that availability. It also replaces 2027 with 2029 in Article 242 nonies F. Article 3 applies the new registration rule to pending applications.
What it means
The dates in this decree held. E-invoicing began on 1 September 2026 for reception by every business and for issuing by large and mid-sized ones, with SMEs and micro-enterprises issuing from 1 September 2027 (fr-einvoicing-generalisation-confirmed-2026). The platform rules were later reshaped: Décret n° 2026-677 removed the state portal as a routing channel (fr-einvoicing-decret-677-2026), so the references here to the portail public de facturation’s test environment are now of historical interest only.
Proof
les dispositions de l'article 1er du présent décret s'appliquent aux factures émises à compter du 1er septembre 2026.the provisions of Article 1 of this decree apply to invoices issued from 1 September 2026.
Archived from the official distribution · JORFARTI000049328060 (article 2) · JORFTEXT000049328045 · NOR ECOE2331818D · JORF n°0073 du 27 mars 2024 · echanges.dila.gouv.fr
No source snapshot. The source is the text as published in the Journal officiel. A copy of the official open-data edition of the Journal officiel is kept with this record.