France's e-invoicing reform 2026–2027 — what to expect

France's long-running reform has a firm calendar again. Like Germany, it arrives in phases rather than a single switch — and the first one is in September 2026.

The timeline

1 Sep 2026  Every French business must be able to RECEIVE a
            structured e-invoice. ISSUING begins for large and
            mid-sized companies.

1 Sep 2027  The issuing obligation extends to small businesses
            and micro-entrepreneurs. E-reporting (B2C and
            cross-border) follows the same calendar.

As always, confirm the exact dates for your size band — the government has adjusted this calendar before.

How invoices will flow

France uses a platform model:

• The Plateforme Publique de Facturation (PPF) as the public backbone.
• Plateformes de Dématérialisation Partenaires (PDPs) — accredited

private platforms that send, receive and report on your behalf.

Invoices are structured to EN 16931, and France embraces the Factur-X hybrid (a PDF with the XML embedded) as well as pure UBL/CII. Full detail is in our France e-invoicing guide.

B2G is already here: Chorus Pro

If you invoice the French public sector, this isn't new — Chorus Pro has been mandatory for B2G since 2017, submitted through the PISTE API. The buyer is identified by SIRET (14 digits) plus a service code.

E-reporting is the other half

Beyond B2B e-invoicing, the reform adds e-reporting: transmitting data on B2C sales and cross-border transactions to the tax authority. This is France's step toward the continuous transaction controls model that ViDA is steering the whole EU toward.

What to do now

1. Make sure you can receive a structured invoice by September 2026.
2. If you're a large or mid-sized company, plan to issue from the

same date; smaller businesses have until September 2027.

1. Standardise on EN 16931 output (UBL or Factur-X) so you're ready

whichever route a counterparty uses.

Eurobillr already delivers to Chorus Pro via PISTE and produces EN 16931 UBL, and embeds the EN 16931 XML inside the invoice PDF as a Factur-X hybrid. The same workspace covers your Belgian and German obligations too — one tool, every market.

Trading across borders? The whole EU is moving the same way. Our country e-invoicing guides track each mandate.