Mandate in effect since 1 September 2026

Mandatory e-invoicing in France in 2026: what the reform changes for your business

Since 1 September 2026, an invoice between French businesses no longer travels freely: it goes through an approved platform, in a structured format the tax authority can read. This page explains who is concerned, by when, and what must be in place.

Updated October 12, 2026 - Written by Diamontis FX

Who is concerned

Every VAT-registered business established in France, whatever its size and activity, as soon as it issues or receives invoices from other French businesses. There is no revenue threshold and no sector exemption: a ten-person company is concerned just as much as a group.

Sole traders and micro-businesses under the VAT exemption scheme (franchise en base) are no exception. The scheme exempts them from charging VAT, it does not remove their status as taxable persons: they receive electronic invoices since 1 September 2026, and must issue them from 1 September 2027, with the notice "VAT not applicable, art. 293 B of the CGI".

The timetable, date by date

Two distinct obligations, which do not come into force at the same time: receiving, and issuing.

The deadline that concerns everyone is therefore the first one. It is also the easiest to handle: receiving requires no change to the way you invoice.

Approved platform, PDP, operator: who does what

An approved platform (PA) is a private operator registered by the French tax authority, and the only one allowed to transmit invoices and tax data to the administration. It is the new name for partner dematerialisation platforms (PDP): both terms mean the same thing.

Diamontis FX is not an approved platform, and saying so plainly is part of the deal. It is a Dematerialisation Operator (OD) relying on the approved platform SuperPDP: you sign a timestamped mandate appointing it, and Diamontis FX acts on your behalf with it. You therefore neither choose nor contract with a platform yourself.

Accepted formats

A PDF sent by email will no longer be a valid invoice between French businesses. Three structured formats are recognized:

• Factur-X: a human-readable PDF with the invoice data embedded in the file. It is the most widespread format in France, and the one Diamontis FX produces.
• UBL: an XML format, with no visual representation.
• CII: another XML format, stemming from United Nations work.

You do not have to choose: your solution produces the expected format, and converts whatever arrives in another one.

Getting compliant, step by step

Four steps are enough for receiving, which applies to everyone since 1 September 2026:

1. Choose your solution: an approved platform, or a dematerialisation operator connected to one.
2. Check your identity: SIREN, company name and address must be accurate, since this is how the directory finds you.
3. Designate your platform: designation records your receiving address in the national directory, which your suppliers consult.
4. Tell your suppliers: those already issuing electronically will send their invoices through this channel, the others at the latest by their own issuing date.

Issuing is prepared next, at your own pace: catalogue, customers, numbering and mandatory mentions are checked before the date that applies to you.

What you risk by doing nothing

Penalties, raised by the 2026 Finance Act, are flat-rate:

• EUR 50 per invoice not issued electronically, up to EUR 15,000 per year.
• EUR 500 per missing e-reporting submission, within the same EUR 15,000 annual cap.
• No Approved Platform to receive invoices: formal notice to get one within three months, then EUR 500, and EUR 1,000 for each further three-month period while nothing changes.

The real risk lies elsewhere: a business that cannot receive an electronic invoice blocks its own suppliers, who are compliant. Commercial relationships seize up well before any fine lands.

Official sources

This guide summarises public texts. When in doubt, they are what counts:

• Switching to e-invoicing (impots.gouv.fr, in French)
• E-invoicing and approved platforms (impots.gouv.fr, in French)
• The list of approved platforms (impots.gouv.fr, in French)

Legal basis: article 289 bis of the French General Tax Code, and article 91 of French Finance Act no. 2023-1322 of 29 December 2023 for 2024, which sets the timetable.

Going further

The reform is not limited to invoices between French businesses: consumer sales and international operations fall under another scheme, e-reporting.

• Understand e-reporting and what must be filed
• See pricing, including free receiving
• Frequently asked questions about the reform
• Step-by-step documentation