Mandatory e-invoicing in France: what small businesses need to prepare

What is changing

Between VAT-registered businesses in France, paper invoices and simple PDFs sent by email are gradually being replaced by structured e-invoices: machine-readable files sent through an approved platform.

In parallel, some transaction data (sales to consumers, international trade) must be reported to the tax authorities: this is e-reporting.

The timeline

According to the official reform timeline:

• September 1, 2026: every business must be able to receive e-invoices; large and mid-sized companies must also issue them
• September 1, 2027: small and micro businesses must in turn issue their invoices electronically

Accepted formats

An e-invoice is not an ordinary PDF. Three structured formats form the basis of the reform:

• Factur-X: a human-readable PDF that also embeds XML data
• UBL: an XML format widely used in Europe
• CII: another standardized XML format

Approved platforms

Invoices go through platforms approved by the tax authorities, which handle sending, receiving and transmitting tax data. Your invoicing software therefore needs to talk to one of them, directly or through a connector.

How to prepare in practice

A few simple steps avoid a last-minute rush:

• check that your invoicing tool can produce Factur-X, UBL or CII
• choose an approved platform and check it connects to your tools
• clean up your customer records (company ID, addresses, VAT)
• automate invoice creation from your sales or your POS
• discuss the workflow with your accountant

A chance to save time

Well prepared, the reform is also an opportunity: automatically generated invoices, less re-typing, easier payment tracking. Dates and details may still change, so always check the latest information on impots.gouv.fr.