France: B2B E-Invoicing Reform in Effect Since 1 September 2026

According to Service Public Entreprendre, the French e-invoicing reform entered into force on 1 September 2026. Since that date, all businesses within the scope of the reform must be able to receive electronic invoices.

The obligation to issue e-invoices is being introduced in two phases:

• 1 September 2026: large enterprises (GE) and intermediate-sized enterprises (ETI)
• 1 September 2027: small and medium-sized enterprises (PME) and micro-enterprises

According to the Directorate General of Public Finances (DGFiP), invoices must be transmitted through a platform approved by the State (plateforme agréée), either directly or via a compatible solution. Each business must designate its platform to issue and receive e-invoices or report its data. The list of platforms registered by the tax administration is published and regularly updated on impots.gouv.fr.

E-invoicing covers in-scope transactions between businesses established in France and subject to VAT. Transactions with private individuals or foreign customers fall outside this domestic B2B e-invoicing flow; related transaction data is subject to e-reporting where the applicable conditions are met. A business may therefore be subject to both obligations, depending on the nature of its transactions and the implementation timetable applicable to it.

Service Public Entreprendre states that businesses should map their invoicing flows, adapt their internal procedures and choose an approved platform suited to their needs. The Ministry has announced a good-faith approach during the start-up phase, covering the end of 2026, for businesses encountering implementation difficulties and taking the necessary steps to regularise their position. This tolerance does not postpone the reform’s legal deadlines.

Further information is available on the Ministry of Economy and Finance’s e-invoicing page.

For SAP-based invoice workflows, explore SAP e-invoicing integration.

Read Service Public Entreprendre’s announcement on France’s e-invoicing reform for the official summary of the requirements.