E-invoicing
E-invoicing:
what changes for your business.
The French e-invoicing reform changes how invoices are exchanged and how certain data is sent to the tax authorities. Here are the key points to understand what changes for your business.
Timeline
What are the deadlines?
In force
1 September 2026
Since 1 September 2026, all businesses concerned must be able to receive electronic invoices. Large companies and mid-sized companies must also issue them.
Next step
1 September 2027
From 1 September 2027, the obligation to issue electronic invoices will apply to SMEs and micro-businesses.
Next steps
What should I do now?
- Check that your business can receive electronic invoices through an approved platform.
- Review your software, your invoicing practices and the obligations linked to your business to prepare for the next steps.
Frequently asked questions
What changes for your business.
Is my business affected?
The reform applies to businesses established in France and subject to VAT, including those benefiting from the VAT exemption threshold (franchise en base). E-invoicing covers business-to-business transactions within its scope. Your obligations depend in particular on your customers and the transactions you carry out.
Is a PDF invoice sent by e-mail enough?
No. For transactions subject to the new obligation, a simple PDF sent by e-mail is not enough. The invoice must contain structured data and be sent through an approved platform.
What is an approved platform?
It is an operator registered by the French tax authorities and authorised to issue, transmit and receive electronic invoices, and to send the required data to the authorities.
Do I need to change my invoicing software?
Not necessarily. You can keep your software if it is compliant with the reform and connected to an approved platform. Check with your software provider about compatibility and any updates required.
I only invoice private individuals: am I affected?
Yes, the reform may also apply to you. Sales to individuals fall under the data reporting scheme known as e-reporting. You must also be able to receive electronic invoices from your suppliers if your business falls within the scope of the receipt obligation.
I benefit from the VAT exemption threshold: do I need to do anything?
Yes. Not charging VAT does not exclude you from the reform. You are concerned by the receipt of electronic invoices since September 2026 and, depending on your transactions, by issuing or e-reporting from September 2027.
How can I review my situation with KONNY EUROPE?
Contact your usual advisor or the firm, stating your business and your current invoicing tool. This conversation will help identify your needs and define how we could support you.
A question about e-invoicing?
Let’s discuss your situation and the next steps for your business.