Understanding France's e-invoicing reform
The e-invoicing reform is profoundly reshaping the administrative day-to-day of companies doing business in France. Here is the essential, jargon-free, to prepare calmly for the upcoming deadlines.
The reform
What really changes from 2026
No more paper or PDFs sent by e-mail for business-to-business exchanges: every B2B invoice will have to travel through a standardized digital channel. Three concrete changes to remember.
Full transparency
Every issued invoice is automatically reported to the tax administration. The goal: give the State a real-time view of the VAT flows circulating in the economy.
An anti-fraud offensive
By imposing a standardized format and automated controls, the reform aims to drastically reduce fraud schemes and the infamous VAT « carousel ».
Less paperwork
In time, a large share of VAT returns will be pre-filled thanks to the data already transmitted. A significant time saver for accounting teams.
Two distinct obligations to understand
E-invoicing — sales to businesses (B2B)
All invoices exchanged between companies established in France and subject to VAT — including those under the VAT exemption scheme, such as micro-entrepreneurs — will have to travel through a Registered Platform (PA, « Plateforme Agréée »), in a structured format that software can read and process automatically: Factur-X, UBL or CII. A PDF sent by e-mail will no longer be enough.
E-reporting — operations outside the domestic B2B circuit
For sales to consumers (B2C), international operations (exports, EU customers…) and services, invoices can still be issued as PDF or paper through the usual channels. However, the associated transaction and payment data must be transmitted to the administration via a Registered Platform, at a frequency that depends on your VAT regime (weekly, monthly or quarterly).
In practice, what does it change?
On your customers' side, nothing visibly changes: they keep receiving a human-readable invoice. What evolves is the transmission channel and the nature of the document.
Each B2B invoice will now be enriched with structured data (Factur-X, UBL or CII format) and routed through a Registered Platform (PA) — the operator registered by the French tax authority (DGFiP), formerly called « PDP ». The invoice travels from one PA to another, from the issuer's to the recipient's, rather than by direct e-mail. Chorus Pro remains reserved for exchanges with the public sector (B2G).
In parallel, the key invoice data is transmitted to the tax administration as a continuous flow, via the data hub of the Public Invoicing Portal (PPF). The administration thus has a consolidated view of B2B exchanges without having to request or re-enter them. For the exact list of fields concerned, the DGFiP provides an official fact sheet on the invoice data to be transmitted (PDF, in French).
Finally, traceability improves significantly: every step of the invoice lifecycle (submission, receipt, payment, rejection, dispute…) is timestamped and automatically reported to the issuer. Enough to simplify controls, speed up reminders and reduce « I never received your invoice » disputes.
Timeline
Who must act, and by when?
All companies established in France that are subject to VAT fall within the scheme. The timeline, however, spreads over two years depending on company size.
| Company size | Indicative criteria | Receive | Issue |
|---|---|---|---|
| Large companies | Headcount ≥ 5,000 employees, or revenue > €1.5bn and balance sheet > €2bn | Sept. 2026 | Sept. 2026 |
| Mid-caps (ETI) | Fewer than 5,000 employees, and revenue ≤ €1.5bn or balance sheet ≤ €2bn | Sept. 2026 | Sept. 2026 |
| SMEs | Fewer than 250 employees, and revenue ≤ €50m or balance sheet ≤ €43m | Sept. 2026 | Sept. 2027 |
| Very small & micro-businesses | Fewer than 10 employees, and revenue ≤ €2m or balance sheet ≤ €2m | Sept. 2026 | Sept. 2027 |
The official classification is based on three combined criteria: headcount, annual revenue and balance sheet total. It is assessed on the last financial year closed before January 1, 2025. To check your own situation, the DGFiP provides an official four-question simulator (in French).
Please note: even if your company only has to start issuing in September 2027, it must be able to receive an electronic invoice as of September 2026. This is the scenario for the vast majority of very small and small/medium businesses: one foot in the scheme without an immediate obligation to issue.
Roadmap
The key steps to get organized
The transition cannot be decreed overnight. Here are the major milestones to place in your backward planning to be ready on day one, without unnecessary stress.
The Registered Platform market has settled
Registered Platforms have published their price lists and interoperability conditions. The market is now readable: it is the right time to compare offers and identify those matching your invoicing volume.
The module is published
The official integration between and the Registered Platforms enters its final phase. The first real-world tests make it possible to configure the ERP, validate inbound and outbound flows, and adjust internal processes before the mandatory switch.
Everyone receives, large companies issue
From this date, every VAT-liable structure must be able to receive an electronic invoice via a Registered Platform. In the same movement, large companies and mid-caps start issuing.
Issuing becomes universal
SMEs, very small businesses and micro-businesses switch to structured issuing in turn. From that date, all B2B exchanges between French VAT-liable companies go through the digital channel.
Taking action
Where to start, concretely?
No need to wait until the last minute. Here are the actions to launch now to approach September 2026 with peace of mind — within reach of any company, whatever its size.
Your preparation checklist
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1
Audit your current software
Is your ERP or invoicing software ready to talk to a Registered Platform? Ask your vendor for its roadmap: this is the very first information to obtain. For users, make sure you are at least on version 18 (21, 22 or 23 recommended by the community to host the e-invoicing module).
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2
Review your customer and supplier data
SIRET numbers, intra-community VAT numbers, billing and delivery addresses, valid e-mails: each company must be clearly identified in the system so that flows reach the right recipient. An incomplete or incorrect third-party record = an invoice rejected by the platform.
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3
Identify the practices that will change
Four new mandatory mentions appear on invoices (customer's SIREN number, delivery address if different, operation category sale/service/mixed, VAT-on-debits option where applicable). Add numbering, the internal validation workflow and archiving: list what will be impacted in your organization and needs to be sorted out before the switch.
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4
Plan the budget and lead times
Registered Platform subscription, possible ERP upgrade, probative-value archiving (sometimes included, sometimes optional), team training time: build a cost estimate as early as possible to avoid bad surprises at year end.
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5
Train your teams early
Accounting, sales administration, purchasing: everyone has a role to play. A few hands-on workshops are often enough to take the drama out of the change and instill the right reflexes.
Your support
What InfraS and can do for you
Already using or considering the switch? InfraS, a trusted integrator, supports you end to end to get through this reform without interrupting your business — and to turn it into an efficiency lever rather than a constraint.
Why we took the time to choose well
Since the reform was announced, more than 150 Registered Platforms have entered the market — committing blindly was not an option. Rather than pointing you to the first one available, InfraS applied three non-negotiable criteria:
- Proven interoperability with — no brochure promises: real end-to-end flows tested (issuing, receiving, e-reporting) with the community module compliant with the AFNOR XP Z12-013 standard.
- No lock-in — AFNOR-standard API, contractual reversibility and retrievable archives: you remain free to leave at any time.
- Costs under control over time — thanks to the pooled volumes of the open-source community through the PDP Libre association, of which InfraS is a distributor member.
The result: the Esalink platform (Hubtimize), selected after real-world testing and collective negotiation. You are the one who benefits from this level of scrutiny — discover the offer below.
Audit of your installation
Our experts:
- Analyze your current configuration
- Map your invoicing flows
- Precisely identify the gaps to close to meet the reform's requirements
Factur-X compliance
- Configuration of to issue and receive invoices in structured format (Factur-X, UBL, CII)
- Guidance in choosing your Registered Platform and full technical interfacing
Training and ongoing support
- Hands-on sessions for your accounting, sales administration and purchasing teams
- Dedicated French-speaking hotline
- Documentation tailored to your internal processes
Our solution
InfraS has chosen for you: the Esalink PA, pooled by PDP Libre
No more waiting: the solution is operational, tested with and available today from InfraS. We are a distributor member of the PDP Libre association, which pools the volumes of the open-source community to negotiate an unbeatable rate with the Esalink Registered Platform.
An official partnership: InfraS × PDP Libre × Esalink
InfraS distributes the Esalink Registered Platform through the PDP Libre association, which pools the open-source community's volumes to negotiate favorable pricing terms.
A solid partnership, built for
Esalink (Hubtimize solution) is one of the very first Registered Platforms permanently registered by the DGFiP (December 2025). With over 15 years of EDI expertise, it is also the first PA tested in real conditions with .
PDP Libre (non-profit association) pools the volumes of all its distributor members: the bigger the community, the lower the rate — and everyone benefits.
- E-invoicing and e-reporting compliant with the French reform
- Exchanges with all other PAs and the public portal
- Full invoice lifecycle (statuses, rejections, tracking)
- AFNOR-standard API: durability and reversibility guaranteed
- module developed by the community, of which InfraS is a member
Simple, transparent pricing
1 issued invoice = 1 document. 1 received invoice = 1 document. 1 e-report = 1 document. That's it.
- Pay as you go: you only pay for what you use
- No minimum volume, no forced subscription
- Quarterly or yearly billing, your choice
- No commitment: cancel anytime with 1 month's notice
Rate based on the current PDP Libre pooled price grid, which may evolve with collective volume — any revision is notified 2 months in advance.
Everything is included
integration
Installation and configuration of the e-invoicing module on your instance, with acceptance testing on a pre-production environment.
Training
Onboarding session (~30 min) for your users: issuing, receiving, status tracking and rejection handling.
InfraS support
Level-1 support by e-mail, tickets and phone, with direct escalation to Esalink for platform incidents.
10-year legal archiving
Legal retention of your invoices for 10 years, included at no extra cost, with guaranteed reversibility if you switch platforms.
Your onboarding, in 5 steps
1. Contract signature
A clear contract: per-document pricing, special terms and GDPR data processing agreement (DPA) included. Signed in minutes.
2. Identification file (KYC)
We send you the onboarding file right after signature. You complete it with a few documents (see list below) — we guide you, and regulatory verification is handled by Esalink.
3. module configuration
We install and configure the module on your instance, then test the flows (issuing, receiving, e-reporting) in pre-production.
4. Team training
A session of about 30 minutes is enough: the module fits naturally into your habits.
5. Go-live
Your invoices flow through the Registered Platform: you are compliant with the reform, without changing your ERP.
Documents to prepare
The identification file is quick to put together. Here is what you need:
The exact list may be adjusted by the platform's onboarding documentation; we guide you document by document.
InfraS, membre distributeur de l'association PDP Libre
La communauté open source mutualise ses volumes pour obtenir des conditions tarifaires avantageuses auprès de la PA Esalink.
Reply within 48 business hours — support@infras.fr or +33 4 58 21 00 01
Official resources
The following sources, published by the French Directorate General of Public Finances (DGFiP), complement this article with detailed fact sheets and an up-to-date FAQ (in French).
Educational sheets for SMEs
11 thematic sheets by the DGFiP, co-built with a panel of small businesses to understand the reform step by step.
ViewInvoice data to transmit
Detailed list of the information your software will have to extract and transmit automatically to the tax administration.
DownloadFAQ — Discovering e-invoicing
The questions most frequently asked by companies, gathered in a reference document by the DGFiP.
DownloadReform timeline
A one-page overview of the main deadlines set by the finance law for each type of company.
DownloadOur offer is ready and operational: Esalink Registered Platform, module, training and support — at the PDP Libre pooled rate. Onboarding takes just a few days, and InfraS remains your single point of contact.
Subscribe / request a quoteFrequently asked questions
What changes with the 2026 e-invoicing reform?
Every invoice between businesses (B2B) established in France and subject to VAT will have to travel through a standardized digital channel via a Registered Platform (PA), in a structured format: Factur-X, UBL or CII. A PDF sent by e-mail will no longer suffice. For sales to consumers (B2C) and international operations, e-reporting applies: the invoice can remain PDF or paper, but the data must be transmitted to the tax administration via a PA.
Which companies are concerned, and from when?
All companies established in France and subject to VAT. For receiving electronic invoices: all of them, without exception, from September 1, 2026. For issuing: large companies and mid-caps from September 1, 2026, then SMEs, very small businesses and micro-businesses from September 1, 2027.
What is a Registered Platform (PA)?
A Registered Platform (« Plateforme Agréée », formerly « Plateforme de Dématérialisation Partenaire » or PDP) is a private operator registered by the DGFiP to route electronic invoices between companies and transmit the data to the tax administration. Chorus Pro remains reserved for exchanges with the public sector (B2G). The list of registered PAs is published on impots.gouv.fr.
Should you choose a Registered Platform today?
Yes, the time has come — and the path is clear for users. The community e-invoicing module, compliant with the AFNOR XP Z12-013 standard, has been tested in real conditions with the Esalink PA (Hubtimize), selected by the PDP Libre association which pools rates for the open-source community. InfraS, a distributor member, offers this turnkey solution: registration, module configuration, training and support. The minimum goal remains being ready to receive by September 1, 2026 — allow a few days for onboarding, don't wait until the last minute.
Where to start, concretely, to become compliant?
Five priority actions: audit your invoicing software to check its future compatibility ( 18 minimum, 21-22-23 recommended); clean up your third-party data (SIRET, intra-community VAT numbers, addresses); identify the four new mandatory mentions to add to your invoices; budget for the PA subscription, a possible ERP upgrade and probative archiving; train your accounting, sales administration and purchasing teams.
How much does e-invoicing cost with InfraS?
€0.121 excl. VAT per processed document (one issued invoice, one received invoice or one e-report = 1 document), paid as you go, quarterly or yearly. A one-time €150 excl. VAT contribution at subscription covers platform registration, module setup and training. No minimum volume, no subscription, cancellable with 1 month's notice.
Is InfraS a Registered Platform?
No, and that's by design: the dematerialization service is operated by Esalink, a Registered Platform registered by the DGFiP, through the PDP Libre association of which InfraS is a distributor member. InfraS remains your single point of contact: integration, training, support and billing. You get a first-class registered platform at the open-source community's pooled rate.