France’s 2026 E-Invoicing Mandate: What Businesses Need to Know

The final stage of France's comprehensive e-invoicing and e-reporting reform is now underway. From September 2026, large and mid-sized companies must issue and report domestic B2B invoices electronically; while SMEs and micro-enterprises will follow in September 2027. These changes are of course consistent with the EU’s ViDA (VAT in the Digital Age) initiative, which seeks to modernize VAT compliance, curb fraud, and standardize digital reporting practices throughout the Member States.

For companies doing business in France, this marks a strategic shift in how invoicing and reporting are managed. The updated framework brings in real-time reporting, standardized invoice formats, and centralized data exchange through certified platforms. Getting ahead of these changes with early preparation is key to avoiding disruption and staying compliant. However, it is essential to first understand the nature of these changes.

France’s 2026 e-Invoicing Mandate: Changing Requirements

Under the new mandate, all domestic B2B and B2G invoices must be exchanged and reported through the Public Invoicing Portal (PPF) via Approved Platforms (PA). These platforms, certified by the French tax administration, validate, transform, and transmit structured invoices. France’s decentralized CTC exchange model, known as the ‘Y-model,’ underpins the new e-invoicing and e-reporting flows. They also report invoice lifecycle events, cross-border transactions, and synchronize with the central directory to ensure accurate routing.  

In addition to domestic B2B and B2G invoices, cross-border and B2C transactions must be reported to the Public Invoicing Portal (PPF) as part of France’s e-reporting requirements.

The accepted formats, i.e., UBL 2.1, CII, and Factur-X, must comply with the EN 16931 standard. Businesses must ensure their ERP and billing systems can generate these formats and integrate with their chosen PA.

The updated timeline is as follows:

• S1 2025: Mandatory reception of e-invoices for all companies.
• September 2026: Mandatory issuance and reporting for large and mid-sized companies.
• September 2027: SMEs and micro-enterprises join the mandate.

Recent updates have introduced helpful simplifications: exemptions for non-EU transactions, reduced B2C reporting requirements, and tolerance measures for entities without SIREN registration. While these adjustments ease the burden, they do not diminish the urgency for businesses to prepare.

Failure to issue an electronic invoice when required may result in a €15 fine per invoice, up to €15,000 per year, though first infractions may be exempt if corrected promptly

Additionally, all e-invoices must be archived for at least ten years to comply with French legal requirements.

What Businesses Need to Do

Successfully navigating France’s e-invoicing transition will need a strategic, organization-wide approach. Gartner® Research: Develop a Global E-Invoicing Compliance Strategy, recommends a regular review of the e-invoicing compliance landscape on at least a quarterly basis, informed by a prioritization framework of potential scenarios that assess the likelihood and impact of regulatory changes in particular countries. By acting early and working together, businesses can minimize disruption and set themselves up for long-term success under the new rules.

To navigate this transition smoothly, businesses should:

• Select a PA Early - Certified platforms are central to compliance. Early selection allows time for testing and integration.
• Assess Current Landscape - Map invoice flows, ERP systems, and use cases. Identify gaps in format generation and integration capabilities.
• Align Stakeholders - E-invoicing affects Finance, Tax, IT, Legal, Procurement, and Sales. Cross-functional collaboration is essential.
• Update Master Data - Ensure SIREN, SIRET, routing codes, and suffixes are accurate to avoid routing errors.
• Start Testing Early - Pilot phases begin in early 2026. Early testing helps identify and resolve issues before the mandate takes effect.

A robust compliance solution is essential to meet the demands of France’s mandate and the broader ViDA reforms. By partnering with certified platforms, organizations can ensure seamless invoice exchange and reporting. Solutions that integrate easily with existing ERP and other source systems help reduce disruption and maximize existing investments. Platforms that offer scalability and flexibility are especially valuable, adapting to the needs of both multinationals and SMEs. Security and reliability must be non-negotiable, with encrypted data storage and high availability keeping financial data protected and accessible.  

To support this journey, Vertex provides the tools and expertise needed from implementation through to ongoing compliance, offering technical troubleshooting, system upgrades, and proactive change management to help businesses stay ahead of regulatory shifts.

How Vertex Can Help

Vertex e-Invoicing is a comprehensive compliance solution designed to help businesses manage e-invoicing and reporting across jurisdictions.  

It offers:

• Real-time reporting and structured invoice exchange via certified platforms.
• Integration with ERP and other source systems for seamless data flow.
• Support for multiple formats including UBL 2.1, CII, and Factur-X.
• Security and reliability, with encrypted data storage and high availability.
• Regulatory alignment with EU-wide initiatives like ViDA and national mandates.

The clock is ticking on France’s e-invoicing rollout. If you haven’t started preparing, now’s the time, and if you’re looking for a partner to guide you through it, get in touch.