France e-invoicing mandate: what to do before September 2027

France e-invoicing mandate: what already applies, the planned fines and the steps to make sure your SME is ready on September 1, 2027.

The France e-invoicing mandate is being phased in. Since September 1, 2026, all companies established in France and subject to VAT must be able to receive electronic invoices, and large companies as well as mid-sized companies already issue theirs. For SMEs, small businesses and micro-enterprises, the decisive date remains September 1, 2027: from then on, they will have to issue their own invoices through this channel.

Here is where things stand on October 21, 2026, after the first official review, as a follow-up to our first guide to preparing for e-invoicing.

France e-invoicing mandate: who is affected and when

There has been no postponement. The timeline currently in force is as follows:

Since September 1, 2026: mandatory receipt for all companies, whatever their size, through an approved platform. Large companies and mid-sized companies also issue their invoices to other businesses in electronic format and are subject to e-reporting.
From September 1, 2027: mandatory issuance and e-reporting for SMEs and micro-enterprises, including those under the VAT franchise scheme (franchise en base de TVA, for businesses that do not charge VAT).

First review: three out of four companies have chosen their platform

The first monitoring committee for the reform met on October 8, 2026, chaired by David Amiel, Minister for Public Action and Accounts. According to the ministry’s press release of October 9, 2026 (in French), 75% of companies filing VAT returns had designated their receiving platform as of October 4, and more than 20 million invoices had been exchanged, worth over €70 billion. If you are in the remaining quarter, this is the priority, even before sending your invoices.

Professional organizations reported difficulties: clarity and cost of the offers, choosing or changing platforms, adapting software and procedures, and the needs of the smallest companies and of certain sectors. Large companies also mention some solutions that do not communicate well with each other and the transmission of invoice statuses (tracking how each invoice is processed). An update to the tax authorities’ getting-started guide was announced within two weeks.

The planned fines and the leniency announced for 2026

The loi de finances pour 2026 (2026 Finance Act, Law No. 2026-103 of February 19, 2026, Article 123; page in French) revised the fines:

invoice not issued in electronic format: €50 per invoice, up to €15,000 per calendar year;
no approved platform to receive your invoices: a formal notice (an official demand) to comply within three months, then a €500 fine, a new three-month formal notice, then €1,000 every three months for as long as the situation is not corrected;
transaction and payment data not transmitted: €500 per missing transmission, up to €15,000 per calendar year.

A first offense in the current year and the three previous years is not penalized if it is corrected spontaneously or within thirty days of a first request from the tax authorities.

The October 9 press release also confirms that no penalties will be imposed before the end of 2026. This is a commitment by the minister, not a change to the law, and nothing has been announced for the period after that. This leniency applies to penalties, not to the obligation: a supplier invoice that does not arrive is still an accounting and cash flow problem.

Approved platform, directory, e-reporting: the terms to know

The approved platform (plateforme agréée), formerly called PDP, is the only intermediary recognized by the tax authorities to issue, receive and transmit electronic invoices and their data.
A compatible solution, for example invoicing or management software (ERP), is not registered by the tax authorities: it must be connected to an approved platform. “Plateforme agréée” (approved platform) and “Solution compatible” (compatible solution) logos make it possible to tell them apart.
The e-invoicing directory (annuaire de la facturation électronique) shows, for each company, the platform that receives its invoices and its billing addresses.
E-reporting covers sales to individuals and transactions with customers established abroad, which do not give rise to an electronic invoice: certain data, such as the transaction amount and the VAT charged, are sent to the tax authorities. An SME that sells to both businesses and individuals is therefore affected by both.

What your SME must finish before September 1, 2027

Check your listing in the directory, then that of your main business customers.
Have your vendor confirm that your invoicing or management software is connected to an approved platform and produces the required formats, then test it on a few real invoices.
Add the four new mandatory details: the customer’s SIREN, the delivery address if it differs from the customer’s address, the nature of the transactions (goods, services or both) and, where applicable, “Option pour le paiement de la taxe d’après les débits” (option to pay VAT when invoiced rather than when paid).
Check and correct your customer records (SIREN, company name, addresses), which are carried over as is into electronic invoices.
Move invoices made in a spreadsheet or word processor into your software: between businesses, they will have to go through an approved platform, and a simple PDF sent by email will no longer be enough.
List your transactions subject to e-reporting and check how your platform will transmit them.
Organize the handling of incoming invoices (checking, approval, reporting anomalies) and appoint a person in charge.

On the security side, according to the press release of September 1, 2026 (in French), approved platforms must report any cybersecurity incident to the tax authorities without delay and make penetration testing (simulated attacks) standard practice. Your part concerns the connection to the platform: access accounts, your software’s login credentials, user rights. Personal accounts, strong authentication (a check in addition to the password) and removing access when an employee leaves are a minimum, as explained in our article on IT security for SMEs.

A concrete example

Take, as an illustration, a 20-person trading SME: about 150 invoices a month to business customers, plus over-the-counter sales to individuals. Since September, it has been receiving electronic invoices from its main suppliers through the platform offered by its accounting software.

By September 2027, it must: check its customers’ SIREN numbers in the directory, add the nature of the transactions to its invoices, connect its sales management software to the same platform as its accounting software to avoid two separate channels, and clarify how over-the-counter sales are transmitted (e-reporting). The longest part is not technical: cleaning up customer records and assigning roles for approving incoming invoices. Started in fall 2026, this work follows the normal pace of business; started in June 2027, it is done under pressure.

Frequently asked questions

Can the September 2027 date still be pushed back?

No postponement has been announced. According to the October 9, 2026 press release, the monitoring committee is, on the contrary, preparing for the September 1, 2027 deadline and will meet again before the end of the year. It is wise to plan around this date.

I am under the VAT franchise scheme: am I affected?

Yes. You have been required to be able to receive electronic invoices since September 1, 2026 and will have to issue them from September 1, 2027. The official simulator “Évaluer son obligation de facturation électronique” (assess your e-invoicing obligation) lets you check your situation, and the tax authority (DGFiP) answers questions at 0 806 807 807.

I chose my platform in a hurry: can I switch?

Yes, at any time. According to the official page on compliance (in French), the new platform handles the process, and the change is recorded in the directory within fifteen working days at most after the former platform agrees; the former platform continues to provide certain services for one year. Compare offers based on your actual needs: invoice volume, connection with your tools, cost.

What should I do with an invoice received with an error?

The official page recommends checking each invoice on receipt, approving it if it is compliant and reporting any anomaly (error, non-compliance, disagreement) on the platform.

411bit supports small businesses, SMEs and mid-sized companies with this project: review of your invoicing processes, connection of your management software (ERP) or business software to the approved platform you have chosen, development of the necessary connectors (the links between software) and securing of access, with a fixed-price quote per deliverable and no dependence on a proprietary tool. If the reform leads you to change management software, our article on changing ERP without disrupting your business details the method. To review your situation, contact us: every request receives a reply within 24 business hours.