Photo par Images_of_Money via Flickr (CC BY 2.0)In brief:
- E-invoicing is becoming mandatory step by step for all VAT-registered businesses.
- Invoices must go through an approved platform, in a structured format.
- The reform aims to simplify tax audits and reduce VAT fraud.
- Businesses must adapt their invoicing software or use a dematerialization operator.
The principle behind the reform
Mandatory e-invoicing gradually replaces paper or simple PDF invoices with a structured document sent through an approved platform. The tax authorities’ goal is to gain a near real-time view of transactions between VAT-registered businesses.
What changes in practice
An invoice will no longer just be sent to the client: it will also pass through a platform that transmits certain data to the tax authorities, alongside the usual commercial delivery.
The implementation timeline
| Business type | Receiving obligation | Issuing obligation |
|---|---|---|
| Large companies and mid-caps | In force | First wave |
| SMEs | In force | Second wave |
| Micro-businesses and small companies | In force | Final wave |
Every business must be able to receive electronic invoices from the first stage, even if its own issuing obligation comes later.
How to prepare
“Digitizing invoices should come with choosing an approved platform suited to the size and tools the business already uses.” — economie.gouv.fr, 2026
- Check whether the current invoicing software is compatible with the required structured format
- Choose an approved platform or use the public invoicing portal
- Plan training for accounting teams ahead of the issuing obligation coming into force
How this connects with the rest of accounting
This reform ties in with keeping the chart of accounts day to day and with the choice of the company’s legal structure, since some structures impose stricter accounting obligations. It also has a direct effect on tracking the CFE local business tax, since the data transmitted feeds tax audits.
Frequently asked questions
What is mandatory e-invoicing?
It is the gradual obligation, for all VAT-registered businesses, to issue and receive invoices in a structured electronic format, transmitted through a platform approved by the tax authorities.
Which businesses are affected first?
Large companies and mid-sized enterprises are affected first by the receiving obligation, followed by SMEs and then micro-businesses according to a schedule set by the finance law.
Do businesses need to change invoicing software?
Not necessarily a full replacement, but the software used must be compatible with the required structured format and able to transmit invoices through an approved platform or the public invoicing portal.