From 1 September 2026, an invoice between French businesses no longer travels freely: it goes through a registered platform, in a structured format the tax authority can read. This page explains who is concerned, by when, and what must be in place.
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 that are not VAT-registered escape the obligation to issue, but not the obligation to receive: their suppliers will send them electronic invoices, and they must be able to accept them.
Two distinct obligations, which do not come into force at the same time: receiving, and issuing.
| Date | Businesses | Obligation |
|---|---|---|
| 1 September 2026 | All VAT-registered businesses | Be able to RECEIVE an electronic invoice, and therefore have appointed a registered platform. |
| 1 September 2026 | Large enterprises and mid-sized companies | ISSUE invoices electronically, and file e-reporting. |
| 1 September 2027 | SMEs, small businesses and micro-businesses | Same issuing and e-reporting obligation. |
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.
A registered 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 dematerialization platforms (PDP): both terms mean the same thing.
Diamontis FX is not a registered platform, and saying so plainly is part of the deal. It is a compatible solution relying on the registered 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.
A PDF sent by email will no longer be a valid invoice between French businesses. Three structured formats are recognized:
You do not have to choose: your solution produces the expected format, and converts whatever arrives in another one.
Penalties are flat-rate and capped annually:
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.
The reform is not limited to invoices between French businesses: consumer sales and international operations fall under another scheme, e-reporting.
Receiving is free with Diamontis FX, with no time limit: it is the shortest path to compliance by 1 September 2026.
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