This article is about the French reform. It applies to businesses established in France and subject to French VAT, whatever their nationality. If you run a business elsewhere and only invoice French clients from abroad, the rules for you are different (see the limits section below).
Many small business owners in France have heard about e-invoicing without knowing whether it already applies to them. The short answer: yes, since September 1, 2026, but only for receiving invoices. You do not have to change how you issue invoices yet. You do have to be able to receive your suppliers' invoices through the new channel.
I am not an accountant or a lawyer. I build tools and automations for small businesses, such as automated quote follow-up, and this reform affects those tools directly. Everything below comes from the French tax administration's pages on impots.gouv.fr, read on October 17, 2026, with links at the end.
In short. Receiving e-invoices: mandatory for everyone since September 1, 2026. Issuing e-invoices: mandatory for large and mid-sized companies since the same date, and for small businesses and micro-businesses on September 1, 2027. A PDF invoice sent by email is not an e-invoice. Everything goes through an approved platform that you choose.
What is the official French e-invoicing timeline?
The reform rolls out in two steps, based on company size. Here is what the official "when am I concerned" page says.
| Date | Who | What becomes mandatory |
|---|---|---|
| September 1, 2026 | Every business subject to VAT, whatever its size | Being able to receive e-invoices |
| September 1, 2026 | Large companies and mid-sized companies | Issuing e-invoices and sending transaction and payment data to the tax office (e-reporting) |
| September 1, 2027 | Small and medium-sized businesses and micro-businesses, including sole traders | Issuing e-invoices and e-reporting |
Receiving comes first for a simple reason: since September, your large suppliers (energy, phone, internet, big wholesalers) already issue e-invoices. You need to be able to receive them.
How do you know which size category your business is in?
The tax office's detailed FAQ uses the criteria of a 2008 French law. For most tradespeople and small service firms, the relevant category is the micro-business: fewer than 10 people, and revenue or total balance sheet of no more than 2 million euros. A small or medium-sized business has fewer than 250 people, with higher revenue and balance sheet ceilings.
Two details matter. Size is assessed on January 1, 2025, based on the last financial year closed before that date. And it is the legal unit that counts, identified by its SIREN number (the French company ID). Note that "micro-business" here is a size category, not only the French sole-trader tax regime: a small limited company with six employees is a micro-business for this reform.
Being under the VAT exemption threshold does not take you out of scope. The tax office is explicit: such a business is still subject to VAT, even if it does not charge it, and it is concerned, at least for receiving. For your exact case, the safest route is the official online test, linked at the end of this article (in French).
Is a PDF invoice sent by email an e-invoice?
No. This is the point that surprises people most. For the French tax office, an e-invoice is issued, sent and received in electronic form, contains a base set of structured data, and goes through an approved platform. A scanned invoice, or a PDF made in a word processor and sent by email, does not qualify.
On formats, the official page lists three options:
- UBL or CII: data files that software can read, not people.
- A mixed format: a structured data file combined with an image file. Factur-X, which many invoicing tools offer, belongs to this family: a readable PDF with the data embedded in it.
In practice, you will not build these files by hand. Your invoicing software or your platform produces them. What changes for you are four new mandatory details on invoices between businesses:
- the customer's SIREN number;
- the type of transaction: sale of goods, services, or both;
- the option to pay VAT on invoicing rather than on receipt, where it applies;
- the delivery address, if it differs from the billing address.
The usual details (unique number, dates, identity of both parties, line items, VAT) stay the same.
What is an approved platform and how do you choose one?
An approved platform is a private company registered by the French state. It sends your e-invoices to your customer's platform, receives your suppliers' invoices and passes the required data to the tax office. You may still see the older acronym "PDP"; the official pages now say "approved platform". There is no free public portal doing this job instead: France chose private platforms.
You are free to choose one, and to switch. The official list is published on impots.gouv.fr (page updated October 13, 2026). According to the tax office's FAQ, as of August 1, 2026, more than ten of the 150 approved platforms offered a free plan, or one at no extra cost, covering the basic needs of the smallest businesses.
Often you will not pick a platform yourself: your invoicing software, your accountant or your bank will suggest one. Before you accept, ask:
- Is the platform on the official list of approved platforms?
- Will supplier invoices land in the same tool as my bookkeeping, or will I have to download them?
- Can I export my invoices and their statuses (received, accepted, paid) if I switch tools?
- Is there an API or an automatic export, in case I want to connect other tools later?
What should a small business do now?
- 01
Pick a platform to receive invoices
If you have not done it yet, this is the priority. The tax office's start-up guide asks businesses to begin without waiting, directly or through their software, accountant or bank, and to keep a record of those exchanges.
- 02
Check that invoices actually arrive
Go through your regular suppliers (energy, phone, materials) and check where their invoices have landed since September. An invoice that lands nowhere is an expense your accountant cannot see.
- 03
Collect your business customers' SIREN numbers
Add them to your customer list now. In 2027 they become mandatory on every invoice between businesses, and they are used to find your customer's platform in the national directory.
- 04
Check your invoicing software
Ask the vendor whether it will issue e-invoices through an approved platform by September 1, 2027. If you invoice from a spreadsheet or a word processor, now is the time to plan the switch.
- 05
Prepare issuing well before the deadline
The official guide allows voluntary e-invoicing before 2027, step by step: a few customers first, then the rest. It is a low-pressure way to test.
What if your customers are consumers?
Invoices to consumers do not go through the e-invoicing channel. They fall under e-reporting: from September 1, 2027 for a small business, you will send the tax office, through your platform, transaction data totaled per day (amounts before tax by VAT rate, and the matching VAT).
There is also payment e-reporting for some services, when VAT is due on receipt of payment. A tradesperson who works for both consumers and businesses falls under both systems. That is the kind of case to check with the official test or your accountant.
What does the reform change in your tools and automations?
This part gets little attention, and it is my job. Many small businesses have built workarounds around email: a rule that files supplier invoices in a folder, an automation that grabs PDF attachments and sends them to the accountant, a spreadsheet that tracks invoices sent.
Those workarounds will change:
- Supplier invoices will no longer arrive by email but through your platform. An automation that reads your inbox will not see them. It will need to connect to the platform, if the platform offers an API or an export.
- Statuses become reliable data. The platform shows whether an invoice was received, rejected or paid. That is good news for follow-ups: an invoice reminder can rely on that status instead of a spreadsheet column someone forgets to update.
- Customer data has to be clean. A missing or wrong SIREN number will get the invoice rejected. A customer list with the same company spelled three ways becomes a real problem.
If you already have automations around your invoices, list them now. That is exactly what I look at in an admin task automation project: what needs to be reconnected to the platform, what can be removed, and what the reform finally lets you automate properly.
What happens if you are not ready?
The tax office published a practical start-up guide. It says three useful things:
- During the start-up phase, there will be no penalties for businesses that run into difficulties but are seriously working toward compliance. This is neither a postponement nor a suspension of the obligation.
- An invoice received by email, as a PDF or on paper must not be rejected for that reason alone if it matches a real transaction and contains the required information. You can process and pay it.
- You need to be able to show that you have started: keep your exchanges with your platform, software vendor or accountant.
In other words, the administration separates real difficulty from inaction. Not having picked a platform in October 2026 is not a disaster, but it needs fixing quickly.
What does this article not cover?
This article summarizes official pages at a given date. It is not tax advice. Three situations call for your accountant:
- you work both as a construction subcontractor (with reverse-charge VAT) and for consumers;
- you invoice customers abroad or in the French overseas departments, or you are a foreign business with French VAT obligations;
- you are unsure about your company's size category.
The rules may also change. I will update this article if the timeline moves. For a specific question, the French tax office runs a dedicated e-invoicing phone line (in French): 0806 807 807.
If the reform pushes you to rethink your whole flow (quotes, invoices, follow-ups, bookkeeping), I can look at your current tools with you on a free 30-minute call.
Sources checked on October 17, 2026 (all in French)
- impots.gouv.fr, main e-invoicing page for businesses (updated 09/01/2026)
- impots.gouv.fr, "When am I concerned by the reform?"
- impots.gouv.fr, introduction to e-invoicing (formats, approved platforms)
- impots.gouv.fr, detailed page on the reform (new invoice details, e-reporting) and its detailed FAQ (PDF, version of 09/01/2026)
- impots.gouv.fr, "VAT-exempt sole trader: am I concerned?"
- impots.gouv.fr, "Is an invoice sent by email an e-invoice?"
- impots.gouv.fr, list of approved platforms (updated 10/13/2026)
- French tax office, practical start-up guide for September 1, 2026 (PDF) and general e-invoicing FAQ (PDF)
- impots.gouv.fr, online test "what does it change for me?"
Frequently asked questions
Is e-invoicing mandatory for small businesses in France in 2026?
For receiving, yes: since September 1, 2026, every business subject to French VAT must be able to receive e-invoices through an approved platform. Issuing becomes mandatory on September 1, 2027 for small and medium-sized businesses and micro-businesses.
Is a VAT-exempt sole trader in France concerned?
Yes. According to impots.gouv.fr, the reform applies to every business subject to VAT, whether or not it charges VAT. A sole trader under the exemption threshold must be able to receive e-invoices and will have to issue them from September 1, 2027.
Can I keep sending PDF invoices by email?
Until September 1, 2027, if you are a small or medium-sized business or a micro-business, your obligation to issue e-invoices has not started. After that, invoices to business customers established in France must go through an approved platform.
Do approved platforms charge a fee?
It depends on the platform. According to the French tax office's FAQ, as of August 1, 2026, more than ten of the 150 approved platforms offered a free plan, or one at no extra cost, covering the basic needs of the smallest businesses.
What is the risk if I have not chosen a platform yet?
The official start-up guide says there will be no penalties during the start-up phase for businesses seriously working toward compliance. You still need to start without waiting and keep a record of what you did.