Enacted E-invoicing

France confirms every business must receive e-invoices from September

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
Enacted
Announced
1 June 2026
Effective
1 September 2026
Authority
Direction générale des Finances publiques (impots.gouv.fr)
Verified
Fetched from official source · high confidence
Who this affects

All French businesses, without a size threshold. The receiving obligation starts for everyone on 1 September 2026 — issuing is phased, but being able to receive is not.

The change

France confirmed the generalisation of mandatory B2B electronic invoicing and e-reporting from 1 September 2026. From that date all businesses must be able to receive electronic invoices.

What changed in detail

France has confirmed the generalisation of mandatory B2B electronic invoicing and e-reporting from 1 September 2026. From that date, all businesses must be able to receive electronic invoices.

What it means

The “must be able to receive” obligation lands on everyone at once on 1 September 2026; issuing is phased by size afterwards (large/ETI in 2026, SMEs/micro in 2027). Background in our France e-invoicing guide; verify a SIREN with the France validator.

Proof

Je passe à la facturation électronique Publié le 16/10/2024, modifié le 10/07/2026 | Lecture 1 minute Imprimer l'article Je m'informe sur la généralisation de la facturation électronique entre entreprises et la transmission de données à l'administration qui seront mises en place à compter du 1er septembre 2026.
Je passe à la facturation électronique — calendrier de la réforme — Direction générale des Finances publiques (impots.gouv.fr) · captured 7 August 2026
Screenshot of Direction générale des Finances publiques (impots.gouv.fr) captured 7 August 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Sources

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