E-invoicing in France 2026–2027: the timeline and what changes

The reform took effect on 1 September 2026. What changes for your business, and when.

Updated

En français

The timeline

  • Since 1 September 2026: every business established in France must be able to receive e-invoices.
  • Since 1 September 2026: large and mid-sized companies must also send them.
  • From 1 September 2027: small and micro businesses must send them too.

Approved platforms (PA)

Invoices between businesses go through a state-registered approved platform (plateforme agréée, PA; formerly PDP). Each business picks one: it receives your invoices, delivers them to your customers and reports the data to the tax authority. More than a hundred are registered.

The formats

Three formats are accepted: Factur-X (a readable PDF with the data inside), UBL and CII. Factur-X is the simplest for a small business, because the customer can read it without software.

What you can do now

  • Choose your approved platform if you haven't: you need one to receive.
  • Check your invoices carry the new details (such as the customer's SIREN number).
  • Make invoices as Factur-X with the e-invoice generator, then upload them to your platform.
  • Check an invoice you received or sent with the validator.

Filekin makes and checks Factur-X invoices, but isn't an approved platform: invoices are sent through yours.

This guide explains the rules in plain words; it isn't legal or tax advice.