E-invoicing & E-reporting
How will the electronic invoicing reform apply to your business?
The new French electronic invoicing rules apply to all businesses that are subject to French VAT, regardless of their size or turnover.
Since 1 September 2026, all businesses must be able to receive electronic invoices. Large companies and medium-sized businesses must also issue their invoices electronically and submit the required transaction and payment information to the French tax authorities.
E - invoicing
What is an electronic invoice?
An electronic invoice is not simply a scanned paper invoice or a PDF sent by email. It contains structured information that can be automatically read and processed by computer systems.
Under the new French electronic invoicing rules, businesses will be required to send and receive invoices electronically through an approved platform or compatible software. This will make the invoicing process more secure, efficient and easier to manage.
For some businesses, the reform will also introduce new reporting requirements, including the electronic transmission of certain transaction and payment information to the French tax authorities.
E - reporting
What is E-Reporting?
E-reporting is the electronic transmission of certain transaction and payment information to the French tax authorities.
- Transaction e-reporting applies to business transactions involving customers who are not subject to VAT, such as private individuals or certain non-profit organisations. It covers sales of goods and the provision of services.
- Payment e-reporting applies specifically to services and advance payments, regardless of whether the customer is subject to VAT, when the business has not opted to account for VAT on an accrual basis.
In practice, businesses concerned will need to transmit the required information electronically through an approved platform or compatible software.
What is an Approved Platform?
An approved platform is a secure intermediary that sends, receives and processes electronic invoices between businesses. It is registered with the French tax authorities (DGFiP) and must meet strict security and technical requirements. Only platforms officially registered by the French tax authorities are recognised as approved platforms.
Did you know ?
Penalties for Non-Compliance with the Electronic Invoicing Rules
The French tax authorities (DGFiP) may impose financial penalties on businesses that fail to comply with the new electronic invoicing requirements, including failure to use an approved platform or to transmit the required invoice, transaction or payment
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