E-Invoicing France 2026: Timeline, Formats & Preparation

France's e-invoicing reform rolls out in phases:

September 1, 2026: • All businesses must receive e-invoices • Large enterprises (>€1B revenue) must issue e-invoices • E-reporting of B2C and cross-border transactions begins

September 1, 2027: • Mid-sized and small businesses must issue e-invoices • All B2B domestic transactions must use e-invoicing

Three structured formats are accepted: 1. Factur-X — Hybrid format (PDF + embedded XML). Easiest transition from current PDF invoicing 2. UBL (Universal Business Language) — Pure XML format widely used in Northern Europe 3. CII (Cross Industry Invoice) — UN/CEFACT standard XML format

All formats must comply with the EN 16931 European standard.

Invoices must transit through: • PDP (Plateforme de Dématérialisation Partenaire) — Private accredited platforms (like Taxelyo) • PPF (Portail Public de Facturation) — The government's free platform

Most businesses will use a PDP for better features, integration, and support. The PPF will serve as a fallback and directory.

Steps to prepare: 1. Audit your current invoicing workflows 2. Choose a PDP-ready invoicing solution 3. Ensure your systems can generate EN 16931 formats 4. Update your master data (SIREN, VAT numbers) 5. Train your team on the new process 6. Test with your trading partners

Use Taxelyo's Invoice Generator to create e-invoicing-ready documents.