E-invoicing in France in 2026 and 2027: what changes for an SME

France’s e-invoicing reform entered its first phase on 1 September 2026. It comes in two stages, and it is easy to think an SME is only affected in 2027. That is only half true: receiving invoices already concerns it.

What changed on 1 September 2026

Two obligations started:

• every business covered by the reform must be able to receive its invoices in electronic format, through a platform approved by the tax authorities;
• large companies and mid-sized companies must also issue their invoices in that format, and send the tax authorities certain transaction data and, in some cases, payment data. This is called e-reporting.

An electronic invoice is a structured file that travels from one approved platform to another; a PDF sent by email is not one. To receive it, you can go directly to an approved platform, or through your usual solution: management software, accounting software, accountant, bank.

What comes on 1 September 2027

On 1 September 2027, it will be the turn of SMEs, very small businesses and micro-enterprises to issue electronic invoices. Sending transaction data follows the same timetable: it covers transactions that do not go through an electronic invoice, for example some sales to private individuals.

A business whose deadline is in 2027 can choose to issue electronic invoices earlier, on a voluntary basis. Conversely, a customer cannot require you, under the law, to issue electronic invoices before your deadline: they can provide for it in a contract, but that is a different matter.

THG Conseil is in the same position as you: its invoices to businesses will also switch to electronic format in September 2027.

What the tax authorities’ start-up guide says

In July 2026, the French Public Finances Directorate General (DGFiP) published a practical start-up guide. It rests on three principles.

1. The timetable stands. Since 1 September 2026, receiving invoices goes through an approved platform, and so does issuing them for the businesses already required to.
2. Business carries on. The reform changes how invoices are transmitted, not the underlying rules. An invoice received by email, as a PDF or on paper must not be rejected for that reason alone if it matches a real transaction: you can process it, pay it and, under the usual conditions, deduct the VAT.
3. Continuity is not an exemption: whatever did not go through the electronic channel must be regularised as soon as possible.

During the start-up phase, penalties will not be applied to businesses in difficulty that are on a serious path to compliance. The tax authorities will distinguish these situations from inertia or a lasting refusal to join the system. The guide states that this is neither a postponement nor a suspension: the law does provide for fines and, for receiving invoices, a three-month formal notice before any fine.

Five points to check this month

These points come from the tax authorities’ guide. They show that a business has got going:

1. You have chosen an approved platform to receive your invoices, directly or through your software, your accountant or your bank.
2. You have tested, with your software vendor, the link between this platform and your software for invoicing or accounting.
3. You know which invoice flows are ready and which still need to be stabilised. Main suppliers, recurring invoices, one-off invoices: each can move at its own pace.
4. You keep a written record of the steps taken. Contract with the platform, exchanges with the vendor, tests, incident tickets. The guide asks for concrete, dated evidence: a mere statement of intent is not enough.
5. Your supplier payments keep going out on time during the transition. A software problem does not justify holding back a payment that is due.

Preparing for 2027 as a project

From where I stand as a project manager, e-invoicing is an IT and administrative project like any other. It can be steered.

For issuing invoices, 2027 seems a long way off. Yet allow several months to choose the tool, update customer records, test and train the team. Better to start this winter than next summer.

Steering it comes down to a few simple rules: a named owner, the list of your invoicing flows, a schedule with milestones, tests on real invoices before the date, a written decision to go live, and a plan for the first days, when rejected invoices have to be corrected without creating double payments or double entries.

Sources

• Direction générale des Finances publiques, Facturation électronique : guide pratique de démarrage au 1er septembre 2026 (in French), July 2026.
• impots.gouv.fr, Je découvre la facturation électronique (in French).
• economie.gouv.fr, Tout savoir sur la facturation électronique pour les entreprises (in French).

Texts and timetable checked on 5 October 2026.