Published: 04 September 2026
France officially launched its nationwide e-invoicing reform on September 1, 2026. Large enterprises and intermediate-sized enterprises (ETIs) must now issue electronic invoices, while all businesses within the scope of the reform must be able to receive them through an Approved Platform (PA).
According to a press release issued by the French Ministry of Economy and Finance, the reform has already reached significant adoption levels:
- More than 4 million businesses have designated an electronic invoice receiving address.
- 66% of businesses in the initial target group have selected their platform.
- The reform is expected to generate more than EUR 4 billion in annual savings for businesses in the long term.
The French government has confirmed that no penalties will be applied to businesses in 2026. Instead, the Directorate General of Public Finances (DGFiP) will focus on helping companies gradually implement the new requirements.
Businesses can access a dedicated information section, a practical start-up guide and a telephone helpline.
The next major milestone is September 1, 2027, when small and medium-sized enterprises and micro-enterprises will also be required to issue electronic invoices.
Cybersecurity remains a central requirement for Approved Platforms. The government has asked platforms to:
- Submit a cybersecurity progress report before the end of September 2026.
- Report cyber incidents to the administration without delay.
- Introduce penetration testing from autumn 2026.
Platforms must continuously demonstrate that their security measures are operational and effective. A platform may have its operations suspended if it cannot provide sufficient evidence that the required security standards are being met.
Beyond compliance, the reform is expected to automate invoice processing, improve payment tracking, accelerate VAT credit refunds and eventually support the pre-filling of VAT returns.
Further information is available in the Ministry’s official press release.
