E-invoicing: the complete guide
Two distinct obligations, reception and issuance, with different deadlines depending on your company's size.
Reception
Any company · 1 September 2026Regardless of size, every company subject to VAT must be able to receive electronic invoices via a platform (PDP or PPF directory).
Received invoices are supporting documents for deductible VAT: their retention period is 10 years (versus 6 years previously).
Without a connection, a progressive fine applies after a formal notice goes unanswered: €500 then €1,000 per quarter until compliance. Added to this is the risk of losing the right to deduct VAT on misrouted invoices.
Source: Art. 1737 IV bis of the CGI; Law No. 2026-534 of 25/06/2026, art. 36 (retention period); impots.gouv.fr
Issuance & e-reporting
Electronic issuance of domestic B2B invoices and e-reporting (B2C, export) mandatory from 1 September 2026.
Same obligations, one year later: 1 September 2027. Note that your large/mid-size clients will already be invoicing electronically from 2026 — your suppliers' deadline doesn't wait for yours.
Without a professional client based in France, the obligation is limited to e-reporting, never the issuance of a structured invoice, which is reserved for sales to other French VAT-registered entities. If your client mix changes, the electronic issuance obligation then applies immediately.
In case of non-compliance: €50 per invoice not issued electronically and €500 per missing e-reporting transmission, each fine capped at €15,000/year.
Source: Art. 1737 III of the CGI, revalued by the 2026 Finance Act; impots.gouv.fr, reform timeline