The French e-invoicing mandate (2026–2027) explained
Last reviewed 2026-06-07. Mandate dates change - verify against the official national portal before acting.
France is rolling out mandatory B2B electronic invoicing and e-reporting. From 1 September 2026 all businesses must be able to RECEIVE e-invoices, and large and intermediate-sized companies must ISSUE them. Small and micro businesses follow from 1 September 2027. Invoices flow through certified PDP platforms.
Timeline
From 1 Sept 2026: receiving is mandatory for all; issuing is mandatory for large and intermediate-sized enterprises. From 1 Sept 2027: issuing becomes mandatory for small and micro enterprises.
Formats and platforms
The reform centres on three structured formats - Factur-X (hybrid), UBL and CII - exchanged through Plateformes de Dématérialisation Partenaires (PDP). Factur-X is the common Franco-German hybrid PDF/A-3 + CII format.
What this means in practice
French businesses must be able to handle Factur-X and the EN 16931 XML syntaxes. Facturus converts between Factur-X, UBL, CII and the other EU formats so cross-border invoices map cleanly onto EN 16931.