E-Invoicing / Europe / France

E-Invoicing in France

France's reform became effective September 1, 2026.

Last reviewed: September 2026

Regulatory status current as of September 2026. Requirements change frequently; confirm final obligations with the relevant tax authority and your legal/tax advisors.

Mandate at a glance

Regime

Approved Platform + e-reporting

Model

Approved Platform

Next mandatory date

Reception all · Sep 1, 2026

Who's affected

All French VAT-registered businesses

Key data / ERP impacts

Invoices must flow through an Approved Platform in a structured format (Factur-X, UBL or CII).

Mandatory e-reporting of transaction and payment status adds data points beyond the invoice.

Directory (annuaire) routing data — SIREN/SIRET and recipient identifiers — must be accurate.

France recognizes structured formats including UBL, CII and mixed structured/image formats such as Factur-X.

How InTaxOps helps

InTaxOps supports entity scoping, invoice-data readiness, SIREN/SIRET and routing-data review, source-to-target mapping, AP/AR testing, exception handling and reconciliation around the customer's approved platform.

Common questions

What is an Approved Platform?

A state-registered provider (formerly commonly referred to as PDP) that transmits invoices and reports data. Your platform handles transmission; we prepare and reconcile the data.

Does reception really apply to everyone?

Yes — every French business subject to VAT must be capable of receiving structured e-invoices from September 1, 2026, regardless of size.

Getting ready for France?

We'll assess your entities and systems against the current requirements and hand back a plan.

Run a readiness check