A major change starting in 2026
Starting September 1, 2026, e-invoicing will become mandatory for a large portion of French businesses.
One year later, in September 2027, all VAT-registered companies will be affected.
Contrary to popular belief, it’s not just about sending a PDF by email: it’s a legally regulated process, with standardized formats, secure exchanges, and automatic transmission of data to the tax authorities.
This reform is part of a broader European initiative aimed at harmonizing transactions and combating VAT fraud.
20 years of regulatory evolution
2003 – First legal framework
France introduced a legal framework for e-invoicing by amending Article 289 of the French General Tax Code.
Electronic invoices became acceptable provided they guarantee:
- The authenticity of the origin
- The integrity of the content
- The legibility
The method used to ensure the compliance of this data is the electronic signature.
This reform marks the beginning of the legal framework for e-invoicing in France.
2013 – Greater flexibility
Decree 2013-463 of June 3, 2013, relaxes the rules :
Instead of relying on a single method (electronic signature), the legislator introduced three possible ways to ensure the authenticity, integrity, and legibility of invoices:
- Use any technical solution (including a simple PDF), provided that documented and permanent controls are implemented to ensure a reliable audit trail
- Use an advanced electronic signature, with specific conditions set by decree
- Issue a structured message in a format agreed upon by the parties, enabling automated and unambiguous processing.
This change opens the door to more flexible solutions, while still requiring a robust internal control framework.
2014 – B2G e-invoicing portal
Ordinance 2014-697 of June 24, 2014, established the creation of a single electronic portal for transmitting invoices between suppliers and public entities (the State, local authorities, and public institutions).
This measure, part of the business simplification program, provided for a gradual roll-out from January 1, 2017 (large companies) to January 1, 2020 (micro-enterprises).
It aims to:
- Speed up the processing and payment of invoices
- Achieve substantial savings (estimated at over €710 million per year)
- Reduce environmental impact by eliminating the sending of millions of paper invoices
This portal, which would later become Chorus Pro, was officially established by the decree of June 17, 2014. It pools technical resources for all public-sector entities and provides companies with a single access point for their invoices.
2017 – B2G generalization
Chorus Pro became the central platform for e-invoicing to the public sector (B2G).
Gradually, all companies, regardless of size, were required to use it to issue their invoices to public entities.
Implementation followed a phased schedule:
- 2017 : Mandatory for large companies
- 2018 : Mandatory for mid-sized companies
- 2019 : Mandatory for SMEs
- 2020 : Mandatory for micro-enterprises
It enables the online transmission, receipt, and tracking of invoices, while centralizing exchanges with all public entities. It also provides real-time tracking of invoice processing status, giving companies full visibility over their submissions.
2021 – B2B reform
Ordinance No. 2021-1190 introduced Article 289 bis of the French General Tax Code, establishing the principle of mandatory e-invoicing between VAT-registered businesses in France and creating a central directory for addressing.
The objective is to enable the tax authorities to better monitor VAT-subject transactions, anticipate audits, and combat fraud more effectively.
2024 – Adjustments and new rules
Article 289 bis is reworded.
Partner Dematerialization Platforms (PDP) become Authorized Platforms (PA).
The Public Invoicing Portal remains the central infrastructure, but direct B2B access via the PPF is eliminated in favor of mandatory routing through an PA.
The new deadlines are set:
| september 1st, 2026 | General obligation to receive electronic invoices Issuing obligation for Large Companies and Mid-sized Companies |
| september 1st, 2027 | Generalization of the issuing obligation to all businesses |
What e-invoicing is not
- A simple PDF sent by email
- An image or scanned document
- A file that does not comply with the authorized structured formats
E-invoicing is not simply sending a file by email. A basic PDF, a scanned image, or a document in an unrestricted format is not considered compliant, even if it contains all the mandatory information.
These formats require manual data entry or OCR processing, which introduces a risk of error and prevents the automated exchange of data with accounting systems and the tax authorities.
A genuine electronic invoice carries its data in a structured format that can be processed automatically, without human intervention.
Objectives of e-invoicing
The core objective of the reform is to create a smooth and secure ecosystem for invoice circulation.
This involves:
- A single, interconnected network of Authorized Platforms, ensuring that all businesses, regardless of their software, can exchange invoices seamlessly.
- Strictly standardized formats and data, ensuring invoice compatibility and readability for all stakeholders, including the tax authorities.
- Full interoperability, promoting transparency, speeding up payments, reducing processing costs, and strengthening the fight against VAT fraud.
Conclusion
E-invoicing is far more than just a change in format — it is a complete overhaul of commercial and tax exchanges.
By relying on common standards and a secure interoperability network, it aims to modernize processes, reduce costs, curb fraud, and provide better traceability.
Its phased implementation through 2027 offers businesses an opportunity to rethink their administrative management and anticipate the benefits of a unified digital environment.
Glossary
| Term | Definition |
|---|---|
| B2B | Business to Business – commercial transactions between companies. |
| B2G | Business to Government – commercial transactions between companies and public administrations. |
| OCR | Optical Character Recognition – technology that converts images/scans into machine-readable text. |
| PA | Authorized Platform – entity authorized to transmit electronic invoices to the tax authorities. |
| PDP | Partner Dematerialization Platform (former name for PA). |
| PPF | Public Invoicing Portal – national platform centralizing the receipt of tax data. |