Understanding France's Electronic Invoicing Reform
France's electronic invoicing reform is deeply reshaping the administrative routines of French businesses. Here's what you need to know, without the jargon, to calmly prepare for the upcoming deadlines.
The reform
What's really changing from 2026 onwards
Gone are paper invoices and PDFs sent by email for B2B transactions: every invoice between VAT-registered businesses must now go through a standardised digital channel. Three concrete changes to remember.
Total transparency
Every invoice issued is automatically reported to the tax authority. The goal: give the government a real-time view of VAT flows throughout the economy.
An anti-fraud offensive
By imposing a standardised format and automated checks, the reform aims to drastically reduce fraud schemes including the notorious VAT carousel.
Less paperwork
Eventually, a large share of VAT returns will be pre-filled using data already transmitted. A significant time saver for accounting teams.
Two obligations not to confuse
E-invoicing — B2B sales
All invoices exchanged between French businesses subject to VAT — including micro-businesses on the basic flat-rate scheme — must go through an Approved Platform (PA), in a structured format that software can read and process automatically: Factur-X, UBL or CII. PDFs sent by email will no longer be sufficient.
E-reporting — operations outside domestic B2B
For sales to private individuals (B2C), cross-border transactions (exports, EU customers…) and service provisions, invoices may continue to be issued as PDFs or on paper via usual channels. However, the associated transaction and payment data must be transmitted to the tax authority via an Approved Platform, at a frequency that depends on your VAT scheme (weekly, monthly or quarterly).
In practice: what's really changing?
From your customers' perspective, nothing changes visibly: they continue to receive a human-readable invoice. What changes 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 an Approved Platform (PA) — the operator registered by the DGFiP, formerly called 'PDP'. The invoice travels from one PA to another, from the sender's to the recipient's, rather than directly by email. Chorus Pro remains reserved for exchanges with the public sector (B2G).
In parallel, the key invoice data is transmitted to the tax authority in 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 required fields, the DGFiP provides an official guide on invoice data to transmit (PDF).
Finally, traceability improves significantly: every stage in the invoice lifecycle (submission, receipt, payment processing, rejection, dispute…) is timestamped and automatically reported to the sender. This simplifies audits, speeds up reminders and reduces disputes over 'I never received your invoice'.
Timeline
Who must act, and by when?
All businesses established in France that are subject to VAT enter the scheme. The timeline spans two years depending on the size of the company.
| Company size | Indicative criteria | Receive | Issue |
|---|---|---|---|
| Large companies | 5,000+ employees, or turnover > €1.5bn and balance sheet > €2bn | Sept. 2026 | Sept. 2026 |
| Mid-tier (ETI) | Less than 5,000 employees, and turnover ≤ €1.5bn or balance sheet ≤ €2bn | Sept. 2026 | Sept. 2026 |
| SME | Less than 250 employees, and turnover ≤ €50m or balance sheet ≤ €43m | Sept. 2026 | Sept. 2027 |
| VSE & micro-businesses | Less than 10 employees, and turnover ≤ €2m or balance sheet ≤ €2m | Sept. 2026 | Sept. 2027 |
The official classification is based on three combined criteria: headcount, annual turnover and total balance sheet, assessed on the last financial year closed before 1 January 2025. To check your own situation, the DGFiP offers a four-question official simulator.
Note: even if your company only starts issuing in September 2027, it must be able to receive electronic invoices as of September 2026. This is the situation for the vast majority of VSEs and SMEs: one foot in the scheme without an immediate obligation to issue.
Roadmap
Key steps to get organised
This is not something you can put in place overnight. Here are the major milestones to plan into your roadmap to be ready on time, without last-minute pressure.
Platforms have published their pricing
Approved Platforms have published their pricing grids and interoperability conditions. The market is now readable: it's a good time to compare offers and identify those that match your invoicing volume.
The module is released
The official integration between and Approved Platforms reaches its final phase. Initial tests in real conditions allow you to configure your ERP, validate inbound and outbound flows, and adjust internal processes before the mandatory switchover.
Mandatory reception for all businesses
From this date, every VAT-registered entity must be able to receive electronic invoices via an Approved Platform. Large companies and mid-tier companies (ETI) also start issuing.
Universal electronic issuing
SMEs, VSEs and micro-businesses switch to structured issuing in turn. From this date, all B2B exchanges between French VAT-registered businesses go through the digital channel.
Action plan
Where to start concretely?
No need to wait until the last minute. Here are the actions to kick off now to approach September 2026 with peace of mind — within reach of any business, whatever its size.
Compliance checklist
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1
Audit your current software
Is your ERP or invoicing software ready to communicate with an Approved Platform? Ask your vendor and request their roadmap: that's the very first piece of information to obtain. For users, check you are running at least version 18 (versions 21, 22 or 23 are community-recommended for hosting the electronic invoicing module).
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2
Review your customer and supplier data
SIRET numbers, intra-EU VAT numbers, billing and delivery addresses, valid emails: every business must be clearly identified in the system for flows to reach the right recipient. Incomplete or incorrect third-party data = invoice rejected by the platform.
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3
Identify what's changing in your processes
Four new mandatory fields appear on invoices (customer SIREN number, delivery address if different, transaction category sale/service/mixed, debit VAT option if applicable). Add to that the numbering, internal validation workflow and archiving: list what will be affected and needs to be sorted out before the switchover.
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4
Plan the budget and timelines
Approved Platform subscription, potential ERP upgrade, legally compliant archiving (sometimes included, sometimes an add-on), team training time: draw up a cost estimate as early as possible to avoid unpleasant 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 practical workshops are usually enough to demystify the change and instil the right habits.
Your support
What InfraS and can do for you
Already using or considering a switch? InfraS, your trusted integrator, supports you end-to-end to navigate this reform without disrupting your operations — and turn it into an efficiency driver rather than a constraint.
Should you choose an Approved Platform right now?
Many businesses feel pressured to commit to an Approved Platform (PA, formerly called PDP) today. That's understandable: deadlines are approaching and the push to 'get ahead' is everywhere. But rushing may be counterproductive, especially for users.
- The official integration is coming in Summer 2026. The community electronic invoicing module, developed by the team and GIFF (Groupement d'Intérêt Facture France), is scheduled for Q3 2026. It will comply with AFNOR XP Z12-013, enabling it to connect to any Approved Platform that respects the same standard. Until this module is released, choosing a PA at random means betting on an interconnection that remains to be verified.
- One path already tested: Esalink. The Esalink PA (Hubtimize platform) has undergone successful interoperability testing with , notably through the PDP Libre community initiative, which negotiates pooled pricing for the open source community. This is currently the most well-trodden path for users — though nothing prevents another PA from offering equivalent integration in the coming months.
- A poor choice is expensive. Multi-year contractual commitment, pricing poorly calibrated to your volume, lack of a native connector requiring an external web portal, incomplete e-reporting coverage: the pitfalls are numerous and hard to recover from once the contract is signed.
Our advice: use the coming months to prepare your internal organisation (third-party data to clean up, mandatory fields to add, teams to train). On the PA side, track the progress of the module and community feedback via PDP Libre before signing anything. Being ready to receive by 1 September 2026 is the minimum target; being ready to issue can wait until 2027 if you are a VSE or SME. InfraS supports you through this process and will guide you towards the right choice when the time comes.
Audit of your installation
Our experts:
- Analyse your current configuration
- Map your invoicing workflows
- Identify the exact gaps to address to meet the reform requirements.
Factur-X compliance implementation
- Configuration of to issue and receive structured invoices (Factur-X, UBL, CII)
- Support in selecting your Approved Platform and complete technical integration
Training and ongoing support
- Practical workshops for your accounting, sales admin and purchasing teams
- Dedicated French-speaking helpline
- Documentation tailored to your internal processes
Official DGFiP Resources
The following sources, published by France's Directorate General of Public Finances, complement this article with detailed guides and an up-to-date FAQ.
Educational guides for VSEs & SMEs
11 themed guides from the DGFiP, co-developed with a panel of small businesses to understand the reform step by step.
ViewInvoice data to transmit
Detailed list of the information your software must extract and automatically transmit to the tax authority.
DownloadFAQ — Discovering electronic invoicing
The most frequently asked questions from businesses, compiled in a reference document signed by the DGFiP.
DownloadReform calendar
A single-page overview of the main deadlines set by the finance law for each type of business.
DownloadA question about your own situation? InfraS can support you in analysing your flows and selecting the right Approved Platform.
Get in touchFrequently asked questions
What changes with the 2026 electronic invoicing reform?
Every B2B invoice between VAT-registered companies established in France must transit through a standardised digital channel via an Approved Platform (PA), in a structured format: Factur-X, UBL or CII. PDF invoices sent by email will no longer be sufficient. For B2C sales and international operations, e-reporting applies: the invoice may remain PDF or paper, but the data must be transmitted to the tax authority via a PA.
Which companies are concerned and from when?
All companies established in France and liable for VAT. For receiving electronic invoices: all without exception from 1 September 2026. For issuing: large companies and mid-caps from 1 September 2026, then SMEs, micro-companies and self-employed from 1 September 2027.
What is an Approved Platform (PA)?
An Approved Platform, formerly called "Partner Dematerialisation Platform" (PDP), is a private operator registered by the DGFiP (French tax authority) to route electronic invoices between companies and transmit 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 a Approved Platform be chosen right now?
Not necessarily, especially for Dolibarr users. The official community electronic invoicing module is planned for summer 2026 and will comply with AFNOR standard XP Z12-013, enabling connection to any compliant PA. Use the coming months to prepare your internal organisation: clean up your customer and supplier data, add the new mandatory fields, train your teams. The final choice of PA can wait until the module is published.
Where to start concretely to become compliant?
Five priority actions: audit your invoicing software to check future compatibility (Dolibarr 18 minimum, 21-22-23 recommended); clean up third-party data (SIRET, EU VAT numbers, addresses); identify the four new mandatory fields to add to your invoices; plan a budget for PA subscription, possible ERP upgrade and certified archiving; train your accounting, sales administration and purchasing teams.