Do you invoice other French companies? Do you sell to individuals? Do you work with public administrations? Then the e-invoicing reform concerns you. And it comes into effect between September 2026 and 2027!
The context: why France is taking this step
Paper or PDF invoicing has been the norm for decades. And throughout that time, the tax authorities have had to rely on companies' own declarations to verify collected VAT. The result: VAT fraud costs the French state several billion euros in losses every year.
The e-invoicing reform (RFE) changes the game. It is part of a global trend toward continuous monitoring of VAT flows, recommended in particular by the OECD, and one that several European countries (Spain, Italy, Belgium…) have already adopted before France.
In France, the reform rests on two legal pillars:
The Ordinance No. 2021-1190 of 15 September 2021, which laid the foundations of the system.
Article 91 of the 2024 Finance Act (Law No. 2023-1322 of 29 December 2023), codified in Article 289 bis of the French General Tax Code, which set the final framework.
The official timeline
After an initial postponement decided in August 2023 (the reform was originally planned for July 2024), the final timeline has now been set. Here it is:
1 September 2026:
Obligation | Businesses concerned |
|---|---|
Receiving electronic invoices | All companies subject to VAT |
Issuing electronic invoices | Large companies (revenue > €1.5 billion) and mid-sized companies (250 to 4,999 employees) |
E-reporting (data transmission to the DGFiP) | Large companies and mid-sized companies |
1 September 2027:
Obligation | Businesses concerned |
|---|---|
Issuing electronic invoices | SMEs, micro-enterprises and small businesses |
Generalised e-reporting | All companies |
Key takeaway: even if you are a small business, you will need to receive electronic invoices as early as September 2026. The obligation to issue them will only apply from September 2027. But preparing now will help you get ready in the best possible way.
What's at stake: what does this actually change?
For the tax authorities
Fight VAT fraud more effectively.
Automatically pre-fill VAT returns.
Gain a near real-time view of economic flows.
For your business
And here's the good news: it's not just a regulatory constraint. It's also a real opportunity!
Speed up your exchanges: an electronic invoice arrives instantly and with real-time status tracking.
Reduce errors: structured formats (Factur-X, UBL, CII) ensure that all software reads the same information in the same way. No more copy-pasting, no more incorrectly filled fields.
Save time: less manual entry, fewer corrections, fewer invoices lost in email inboxes.
Update your customer/supplier database: the reform is the ideal opportunity to clean up your data (SIREN numbers, billing addresses…).
Centralise your invoices: all your invoices in one single place, accessible from your approved platform.
💡 More than 10 million economic players are affected by this reform, according to the DGFiP.
The official government video
The DGFiP has published an educational video to introduce the reform to all French businesses. It's the best starting point to understand the essentials in just a few minutes.