Is your business ready for France’s mandatory e-invoicing regulations? Starting September 2026, large and medium-sized enterprises must issue and receive e-invoices through certified platforms and by 2027 the regulation is further expanding. In this guide, we’ll walk you through the key dates, compliance steps, and how early adoption can benefit your operations.

France is implementing mandatory e-invoicing and e-reporting, and it’s essential to be prepared. The proposed mandate for B2B e-invoicing aims to combat VAT fraud and enhance tax compliance, aligning with the EU’s plan to enforce e-invoice exchange and reporting for intra-community supplies by July 2030.

Timeline:

1st September 2026: Large and medium-sized enterprises must be able to issue e-invoices, and all companies, regardless of size, must be able to receive electronic invoices by this date.

1st September 2027: Small and micro-enterprises must also be able to issue and receive e-invoices.

Why Should You Care? Because the new regulations will impact all businesses in France. Main challenges will be:

Legal Compliance: These regulations are mandatory. Non-compliance can lead to fines of €15 per invoice, up to a maximum of €15,000 per year. For certified e-invoice agents, the penalty is €15 per invoice, capped at €45,000 per year.

Operational Continuity: Failing to send or receive invoices in the required electronic format can disrupt your cash flow and overall business operations.

Competitive Advantage: Early adoption isn’t just about avoiding penalties—it can streamline your operations, boost efficiency, and even unlock a new revenue stream for your business.

 

 

2026: Mandatory B2B For Large and Medium-Sized Enterprises

From 1st September 2026, all large and medium-sized companies must issue electronic invoices, and all companies must be able to receive them. Instead of sending invoices directly, businesses will need to use a certified intermediary. There are two main options:

Certified Platforms (PDPs): Private, government-approved platforms responsible for managing the sending, receiving, and reporting of e-invoices. When an invoice is issued, the PDP performs a pre-validation check before reporting it to the public platform.

Public Procurement Framework (PPF): The government’s platform, which is not meant for the exchange of e-invoices but serves as a directory of participants and a data hub for transmitting invoice data to tax authorities.

Issuing PDF invoices via email will no longer be acceptable. Invoice data must be transmitted to the tax authorities in real time, either through an e-invoice or by reporting the invoice data.

 

 

2027: Mandatory B2B E-invoicing for Small and Medium Enterprises

The regulations remain the same—the only difference is that after 1st September 2027, they will also apply to small and medium enterprises, meaning all businesses in France will be required to issue e-invoices.

 

 

What Do You Need to Do?

Here are some actionable steps for your business:

Assess Your Current Systems: Evaluate your existing invoicing and accounting systems to determine if they are prepared for the changes.

Select a Certified Platform: Choose an invoicing provider that supports the regulations of all the countries your business operates in, while meeting your overall business needs. Opt for a certified and trusted supplier like Space Invoices.

Train Your Staff: Ensure your employees are familiar with the new processes and requirements.

Stay Informed: Keep track of regulatory updates, as changes can occur.

 

 

Present Regulations

Currently, only B2G transactions are mandated to use e-invoicing in France. B2B and B2C e-invoicing remain voluntary, giving businesses the opportunity to adapt and prepare for the upcoming mandates.

Click here for a complete Invoicing Guide for France.

 

 

Looking For Compliant French E-invoicing Supplier?

With Space Invoices, you can rely on a single API for global invoicing compliance, including both current and future France regulations. Our API simplifies e-invoicing processes, saving you time, cutting costs, and eliminating manual errors. Instead of spending valuable time on invoicing, let us handle it for you—while giving you the opportunity to earn invoicing revenue.

For more details on our API and compliance capabilities, click here or contact us.

 

This guide is for informational purposes only, as regulations and timelines can change frequently. While we strive to monitor updates and maintain the accuracy of our content, we recommend consulting with a tax professional or e-invoicing specialist for the most reliable and personalized advice. This content was last updated on January 13, 2025.