E-invoicing deadlines in France

The full official timeline, with the legal basis and source for every date.

1. 01/09/2026

   In force

   Large companies and mid-caps (ETI) have issued e-invoices since 1 September 2026.

   If you have not switched yet, move to an approved platform now. The fine is 50 euros per invoice (capped at 15,000 euros per year).

   Legal basis: CGI art. 289 bis; CGI art. 1737 III

2. 01/09/2026

   In force

   E-reporting since 1 September 2026: sending data on consumer sales, international transactions and payments for services.

   Your approved platform sends this data. Check it is set up for your consumer and international sales.

   Legal basis: CGI art. 290 et 290 A

3. 01/09/2026

   In force

   Since 1 September 2026, every business subject to VAT must be able to receive e-invoices, including micro-entrepreneurs under the franchise en base.

   Choose an approved platform (Plateforme Agréée, PA) for receiving, if you have not done so yet. Several PAs offer a free plan.

   Legal basis: CGI art. 289 bis; loi n° 2023-1322 art. 91; loi n° 2026-103 art. 123

4. 01/09/2026

   In force

   E-invoices must go through an approved platform (Plateforme Agréée, PA) registered by the tax authority. The State does not offer a free issuing portal.

   Check that your tool is on the official list of approved platforms on impots.gouv.fr, or that it connects to a PA.

   Legal basis: CGI art. 289 bis; décret n° 2026-677

5. 01/09/2026

   In force

   E-reporting: 1 September 2026 for large companies and mid-caps, 1 September 2027 for SMEs and micro-enterprises.

   To be safe we show the earlier date. Check your company category.

   Legal basis: CGI art. 290 et 290 A

6. 01/09/2026

   In force

   The date depends on your company category: 1 September 2026 for large companies and mid-caps, 1 September 2027 for SMEs and micro-enterprises.

   To be safe we show the earlier date. If you have fewer than 250 staff and at most 50 million euros turnover, your date is 1 September 2027.

   Legal basis: CGI art. 289 bis; loi n° 2023-1322 art. 91

7. 01/09/2027

   Upcoming

   SMEs, very small firms and micro-enterprises, including those under the franchise en base, must issue e-invoices from 1 September 2027.

   Choose your approved platform well before summer 2027 and test issuing with your customers. The new mandatory fields (customer SIREN, type of operation) must be ready.

   Legal basis: CGI art. 289 bis; loi n° 2023-1322 art. 91

8. 01/09/2027

   Upcoming

   E-reporting from 1 September 2027: sending data on consumer sales, international transactions and payments for services.

   If you sell to consumers or abroad, your approved platform will send period totals. Ask it how it handles this.

   Legal basis: CGI art. 290 et 290 A

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Frequently asked questions

Are micro-entrepreneurs under the franchise en base affected?

Yes. The reform covers everyone subject to VAT, even those who do not charge it. They must receive e-invoices since 1 September 2026 and issue them from 1 September 2027.

When do I have to issue e-invoices?

Large companies and mid-caps (ETI) since 1 September 2026. SMEs, very small firms and micro-enterprises from 1 September 2027.

How do I know whether my company is an SME or a mid-cap?

The category is set per SIREN on 1 January 2025, based on the last financial year closed before that date. An SME has fewer than 250 staff and at most 50 million euros turnover or 43 million euros balance sheet.

Do I need an approved platform?

Yes. E-invoices must go through an approved platform (PA) registered by the tax authority. The State offers no free issuing portal, but several PAs have a free plan.

What are the penalties?

50 euros per invoice not issued electronically, capped at 15,000 euros a year; the first offence is not fined. Not having chosen a platform for receiving can lead to a 500-euro fine after a formal notice.

Is my association affected?

A non-profit association that is not subject to VAT is outside the reform. A VAT-registered association follows the same rules as a business.

General information, not tax advice. Ask your tax adviser about your specific case.