E-invoicing checker · France

France's e-invoicing deadlines

Receiving becomes mandatory for every VAT-taxable business on 1 September 2026. Issuing follows the same date for large businesses, and 1 September 2027 for smaller ones.

Receiving

Every VAT-taxable business in France must be able to receive electronic invoices from 1 September 2026, with no phasing by size, under article 91 of the loi de finances pour 2024 (loi n° 2023-1322 du 29 décembre 2023) and article 289 bis of the Code général des impôts.

Issuing

Issuing follows the same 1 September 2026 date for grandes entreprises and ETI. PME, TPE and microentreprises get a further year, to 1 September 2027, under the same article 91 and the company-size categories set by décret n° 2008-1354 du 18 décembre 2008. An earlier calendar (reception by 1 July 2024, full issuance by 1 January 2026, set by ordonnance n° 2021-1190) was abandoned in 2023 and replaced by the dates above.

Format

The mandated format set, defined by AFNOR's experimental standard XP Z12-012 (May 2025), is EN 16931 as implemented in UBL and UN/CEFACT CII (D22B), plus Factur-X, a hybrid format carrying the structured data alongside a human-readable PDF.

Channel

Sending and receiving is a job for an approved platform (plateforme agréée). The state's own portail public de facturation (PPF) was withdrawn from that role by décret n° 2026-677 du 27 juillet 2026. An approved platform is the required channel; EUInvoice is not one and does not transmit invoices through it.

What this does not cover

EUInvoice issues EN 16931 invoices as OASIS UBL 2.1 and UN/CEFACT CII D16B, and every PDF it emits is a Factur-X hybrid carrying that same D16B rendition. The format set above names CII D22B, which EUInvoice does not produce. It transmits nothing over any network and is neither an approved platform nor Peppol nor any other exchange system. This page does not cover e-reporting, the parallel obligation to report transaction and payment data to the tax authority.

Checked on 2026-09-10.