France’s electronic invoicing requirements: what applies now.
The first phase began on 1 September 2026. Here are the main dates and the entity-level questions to check before deciding what your business needs to do.
What's changing, in one breath
France is introducing structured electronic invoicing for in-scope domestic B2B transactions through approved platforms. Receipt requirements and the large/intermediate-company issuing phase began on 1 September 2026. Read the ministry’s current overview.
Why? Mostly to close the VAT gap: the tax that should be collected but quietly isn't. When the tax office sees invoice data in near real time, there's a lot less room for things to go missing. Good for the public purse. A genuine project for your finance team.
Key dates
Receiving requirements apply to businesses in scope. Large and intermediate-sized enterprises also begin issuing and e-reporting.
The issuing and e-reporting phase extends to small and micro-enterprises in scope.
These are selected milestones. Confirm the detailed scope, exceptions and transitional rules with the linked authority before making a business decision.
Official timeline: French Ministry of the Economy ↗The facts, briefly
- From 1 September 2026: in-scope businesses must be able to receive electronic invoices; large and intermediate-sized enterprises also start issuing and e-reporting. (economie.gouv.fr)
- From 1 September 2027: the obligation to issue e-invoices and report data extends to small and micro-enterprises and the self-employed. (economie.gouv.fr)
- Approved platform: a provider registered by the tax administration to exchange electronic invoices and transmit relevant data. Confirm your provider’s status against the authority’s current list. (impots.gouv.fr)
- Factur-X: one of the accepted formats: a hybrid file that's a normal human-readable PDF on the outside with machine-readable data tucked inside, so people and software both get what they need.
- Implementation support: the ministry describes an initial approach of tolerance for businesses facing difficulties. This is not a replacement for checking the applicable obligations. (economie.gouv.fr)
Does this actually hit you?
The domestic e-invoicing rules concern relevant transactions between VAT-taxable businesses established in France. Exempt transactions and cross-border or B2C e-reporting need separate analysis.
- You sell into France from abroad. Establishment and transaction type matter. Do not infer a domestic e-invoicing obligation solely from having French customers; assess e-reporting separately.
- Your in-scope invoicing relies on ordinary PDFs. Check structured-format and approved-platform requirements against your current process.
- You are in a smaller company. The 2027 issuing phase does not postpone the 2026 receiving requirement for businesses in scope.
Where Kehai comes in
Kehai monitors configured official sources and drafts an assessment against your entity profile. Your team checks the scope, confirms the next action and records its decision. Kehai does not send invoices or replace an approved platform.
Explore the product walkthrough →Bring your next regulatory question.
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