Electronic invoicing in France from 1 September 2026

You may have recently received an email from the French tax authorities regarding electronic invoicing from 1 September 2026.

We would like to reassure you: at present, only limited action is required.

In the first phase, it is sufficient to be able to receive purchase invoices from French suppliers electronically via a certified platform. In 2026, this applies only to:

• suppliers that are large enterprises, and/or

• suppliers that voluntarily opt for electronic invoicing.

What does this mean in practice for your organisation?

From 1 September 2026, the French government will gradually introduce electronic invoicing (e-invoicing) and electronic reporting (e-reporting).

Many businesses have recently received communication about this from the French tax authorities. This article aims to clarify the scope of that message and provide practical guidance.

👉 Important: the obligations do not fully apply immediately and remain limited in the initial phase.

What are the deadlines and what must be done by when?

In the first phase, you must only:

• be able to receive electronic purchase invoices from French suppliers via a certified platform.

This initially applies only:

• to suppliers that are large enterprises, and/or

• to suppliers that voluntarily switch to electronic invoicing.

From 1 September 2027:

• electronic invoicing becomes mandatory for all B2B transactions in France;

• e-reporting becomes mandatory for: 

  • sales to private individuals,

  • sales to foreign customers,

  • purchases from foreign suppliers,

  • reporting of payments received.

Certified platforms (PDP)

Electronic invoicing must be carried out via a platform certified by the French government.

• Odoo is recognised as such a platform

• Odoo is developing a simplified registration process

If you use a different accounting or invoicing system, we recommend checking with your software provider how they intend to support these obligations.