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E-invoicing has been mandatory in France since 1 September 2026: every company subject to VAT must be able to receive e-invoices, and large and mid-size companies must issue them and report transaction data to the tax authority. Small and medium-sized companies and micro-businesses must issue e-invoices from 1 September 2027. Invoices do not travel directly between companies or through a state portal: they go through a "plateforme agréée", an accredited platform chosen by each company.
France built the most complete system of the large EU countries. Next to the e-invoice for domestic B2B sales, it introduced e-reporting: the data of sales to consumers and to foreign customers, and payment data for services, go to the tax authority too. And it put real fines on missing the rules, raised again in the finance act for 2026.
This guide covers who must do what and when, how an invoice travels between two platforms, the fines, and what a supplier outside France with French customers does.
Who must do what, and when
| Company | Receive e-invoices | Issue e-invoices and e-report |
|---|---|---|
| Large company | from 1 September 2026 | from 1 September 2026 |
| Mid-size company (ETI) | from 1 September 2026 | from 1 September 2026 |
| SME (PME) | from 1 September 2026 | from 1 September 2027 |
| Micro-business | from 1 September 2026 | from 1 September 2027 |
| Foreign company without a French establishment | outside the e-invoicing mandate | some sales fall under e-reporting |
French invoices also carry four new mentions since the reform: the customer's SIREN number, the delivery address if it differs from the billing address, whether the invoice covers goods, services or both, and whether the supplier pays VAT on debits.
Supplier, two platforms, customer
tax data
A supplier without a French establishment is outside the e-invoicing mandate, but some sales still fall under e-reporting.
The French model has five corners: the supplier, the supplier's accredited platform, the customer's accredited platform, the customer, and the tax authority (DGFiP), which receives the data it needs from the platforms. The public portal that was once meant to carry invoices for free now acts as the national directory and the collector of data; the invoices themselves go through accredited platforms.
| Piece | What it is | What it means for you |
|---|---|---|
| Plateforme agréée (PA) | a private platform accredited by the tax authority, formerly called PDP | every French company must have one to receive; you choose it |
| Directory | the national list of which company receives on which platform | your platform looks up your customer's address there |
| E-reporting | the data of sales that are not domestic B2B e-invoices | sales to consumers and abroad, and payment data for services |
| Formats | UBL, CII, or Factur-X, a PDF with structured data | all follow EN 16931 |
The first official list of accredited platforms in January 2026 named about a hundred; later counts passed 130. Many accounting packages connect to one of them, so a French company often uses a platform without choosing it directly. Several platforms also connect to Peppol, which is how a foreign supplier can reach a French customer without a French account.
The fines
The finance act for 2026, law 2026-103 of 19 February 2026, raised the fines:
| Failure | Fine |
|---|---|
| Not issuing an e-invoice when required | 50 euros per invoice, at most 15,000 euros per calendar year |
| No accredited platform to receive | a formal notice with three months to comply, then 500 euros, then 1,000 euros for every further three months |
| Not e-reporting | 500 euros per transmission, at most 15,000 euros per year |
| First offence | no fine if corrected within 30 days, when there was no offence in the current year and the three before |
There is no general grace period. The first-offence rule is what the press calls the "grace period": a mistake you correct quickly in your first months costs nothing.
What a foreign supplier with French customers does
A company without an establishment in France is outside the French e-invoicing mandate: its invoices to French customers are not domestic sales between two French companies. Two things still apply.
- Your French customers receive through their platformThey will ask you to send invoices that their platform can take in. The practical route is Peppol, or a structured file in UBL or Factur-X sent to their platform.
- E-reporting can reach youSome sales by foreign suppliers, for example to French consumers when the VAT is due in France, fall under e-reporting. Ask your accountant how that applies to your sales.
- From 1 July 2030 ViDA appliesCross-border B2B sales between EU countries will need an e-invoice and a digital report everywhere in the EU, France included.
A Belgian supplier is in a good position: what it set up for Belgian e-invoicing, a Peppol registration and UBL invoices, is what most French platforms can receive. The Belgian rules are in e-invoicing in Belgium.
France in the European picture
France is one of eight countries with a B2B mandate in force on 24 October 2026, and the only one with accredited platforms on both sides of every invoice. Germany next door fixes the format and leaves the channel free (e-invoicing in Germany); Belgium uses Peppol. The overview of every country is in e-invoicing in Europe.
Three suppliers with French customers
- A Belgian printer with French business customersIt is on Peppol for Belgium. Its French customers receive through accredited platforms that connect to Peppol, so the same UBL invoice reaches them. For every new customer it asks for the SIREN number and the platform it receives on.
- A Dutch web shop selling to French consumersIt is outside French e-invoicing, because consumers are. Its questions are about VAT: above the EU threshold of 10,000 euros it charges French VAT through the One Stop Shop, and its accountant checks whether e-reporting applies.
- A UK company with a French subsidiaryThe subsidiary picks an accredited platform, receives since 1 September 2026 and issues from 1 September 2027 if it is an SME. The parent connects its own system to that platform for invoices between the two.
What to ask a French customer
- Their SIREN number, which has to be on the invoice since the reform.
- Which accredited platform they receive on, and whether it connects to Peppol.
- Whether they want an order number or reference on the invoice.
- Which format their platform prefers: UBL, CII or Factur-X.
- Who follows up on their side when an invoice is rejected.
With those five answers your first invoice arrives, and you know who to call when one bounces.
Factur-X, UBL or CII: which format to send
| Format | What it is | When to choose it |
|---|---|---|
| Factur-X | a PDF with the structured data inside, the French twin of ZUGFeRD | when your customer also wants a readable PDF and their platform takes it |
| UBL | an XML file, the format that travels over Peppol | when you already invoice Belgian or Dutch customers over Peppol |
| CII | an XML file under the UN standard for trade documents | when your customer or their platform asks for it |
All three follow EN 16931, and an accredited platform must be able to receive all three. For a supplier already on Peppol, UBL is almost always the shortest road: the file exists already.
Short answers on French e-invoicing
Is e-invoicing mandatory in France?
Yes, since 1 September 2026. Every company receives e-invoices; large and mid-size companies issue them. SMEs and micro-businesses issue from 1 September 2027.
What is a plateforme agréée?
A private platform accredited by the French tax authority to carry e-invoices and pass data to it. It used to be called a PDP. Every French company needs one to receive.
Is there a grace period in France?
No general one. A first offence is not fined if you correct it within 30 days and had no offence in the current year and the three before.
Does France use Peppol?
Not as the mandated network, but many accredited platforms connect to Peppol, and France has a Peppol Authority. A foreign supplier often reaches French customers that way.
Does a foreign company have to e-invoice French customers?
Not under the French mandate without a French establishment. Some sales still fall under e-reporting, and ViDA brings cross-border e-invoicing on 1 July 2030.
What is a SIREN number?
The French nine-digit company number. Since the reform, the customer's SIREN number must be on the invoice.
Which format do I send to a French platform?
UBL, CII or Factur-X, all under EN 16931. A supplier already invoicing Belgian customers over Peppol usually sends the same UBL file.
Does the French mandate cover invoices to consumers?
No, the e-invoice is between businesses. Sales to consumers fall under e-reporting: the data goes to the tax authority, the customer gets an ordinary invoice or receipt.