France – Business – Electronic invoicing in France: are foreign businesses affected in 2026–2027?

France is rolling out a mandatory electronic invoicing reform that applies to most VAT-registered businesses carrying out B2B transactions in France, including foreign companies in many cases.

1. Electronic invoicing in France: if you are subject to French VAT

You are considered subject to French VAT if, as a company or individual, you carry out an economic activity independently and on a regular basis and are registered for VAT purposes in France.

This includes:

• French companies,
• French subsidiaries of foreign groups,
• Foreign companies with a French VAT registration (with or without a permanent establishment).

What the French electronic invoicing reform requires

• All VAT-registered businesses must be able to receive electronic invoices as of September 1, 2026.
• From that date, large companies and mid-sized companies must issue all invoices in electronic format for domestic French B2B transactions.
• The obligation to issue electronic invoices is phased in based on company size.

Electronic invoicing timeline in France

Since July 2025 – voluntary phase

Businesses may already exchange electronic invoices in the required formats via approved electronic invoicing platforms, using the official recipient directory maintained by the French tax authorities.

September 1, 2026

Mandatory electronic invoicing and e-reporting for:

• Large companies,
• Mid-sized companies.

September 1, 2027 (at the latest)

Mandatory electronic invoicing and e-reporting for:

• Small and very small businesses.

👉 Key takeaway for foreign businesses:

Even if you are not yet required to issue electronic invoices, you must be technically able to receive them by September 1, 2026.

2. Electronic invoicing and the French VAT exemption regime
(Article 293 B of the French General Tax Code)

Some businesses benefit from a French VAT exemption regime (commonly applicable to micro-entrepreneurs and small businesses below specific turnover thresholds).

If you fall under this regime:

• You do not charge French VAT on invoices,
• But you are still considered subject to VAT for electronic invoicing purposes.

⚠️ Important for non-French readers
Not charging VAT does not mean the electronic invoicing rules do not apply.

Consequences

If you benefit from the French VAT exemption regime, you are still required to comply with electronic invoicing:

• For receiving invoices, and
• For issuing invoices, according to the timeline.

Practical examples

You operate a small retail or services business in France with turnover below the exemption thresholds:
👉 by 2027 at the latest, you must be able to issue electronic invoices via an approved platform when invoicing French business customers.

You are a foreign consultant registered for VAT in France and invoicing French companies:
👉 you must also issue electronic invoices by 2027.

Invoices issued under this regime will continue to include the wording:
“VAT not applicable – Article 293 B of the French General Tax Code.”

3. Electronic invoicing and VAT-exempt activities in France
(Articles 261 to 261 E of the French General Tax Code)

Certain activities are VAT-exempt in France and also exempt from invoicing obligations.

For those specific activities:

• You are not required to issue electronic invoices.

Typical VAT-exempt activities

• Ledical and paramedical services,
• Education and vocational training (subject to conditions),
• Certain banking and insurance services,
• Residential furnished rental activities,
• Certain nonprofit activities,
• Certain gambling and betting activities.

Important limitations

Even in these cases:

• The exemption applies only to VAT-exempt, non-invoiced transactions;
• You must issue electronic invoices for any other taxable activity;
• You must receive electronic invoices from your suppliers.

Example

You are a physician practicing in France:

• You do not invoice patients for VAT-exempt medical services;
• However, you must still receive electronic invoices from suppliers (utilities, telecoms, service providers) as of September 1, 2026.

If you also provide consulting services to a pharmaceutical company, you must issue an electronic invoice, as that activity is subject to VAT.

Practical impact of electronic invoicing for foreign businesses

Starting September 1, 2026, invoices must be transmitted through an approved French electronic invoicing platform.

You will need to:

• Select an approved platform to receive (and potentially issue) electronic invoices,
• Ensure your invoicing and ERP systems are compatible or interoperable.

💡 If your existing software is compatible, you may continue using it as long as it can connect to an approved French platform.

_____________________________________

What is an electronic invoice in France?

An electronic invoice (e-invoice) in France is a structured digital invoice exchanged through an approved platform — not simply a PDF sent by email.

France recognizes three compliant formats:

• UBL,
• CII (structured data only),
• Factur-X (structured data combined with a PDF).

Each electronic invoice must include mandatory legal data, including:

• The French business identification numbers (SIREN / SIRET),
• VAT rate and amount (if applicable),
• Description of the transaction,
• Delivery address, where relevant.

Note for non-French companies:

A SIREN/SIRET is the official French business identification number required to invoice French entities.

_____________________________________

How foreign businesses should prepare for electronic invoicing in France

Review your information systems

Assess your invoicing processes, accounting tools, and ERP systems for compliance with French requirements.

Clean and validate your master data

Each customer and supplier must be linked to a valid French SIREN/SIRET number.

⚠️ Missing or incorrect data may result in blocked invoices.

Ensure invoice compliance

Non-compliant electronic invoices will be rejected before transmission.

Update your systems and activate an approved platform

These steps are essential to ensure compliance before September 2026.