Electronic Invoicing and Reporting in France: Key Deadlines and Impact

France’s mandatory electronic invoicing and e-reporting reform will start in September 2026, with gradual implementation until September 2027, when all businesses—including SMEs and micro-enterprises—must issue e-invoices via accredited PDP platforms. Since 2021, e-invoicing has been required for transactions with public entities, but the upcoming reform extends this to all B2B transactions within France, alongside new e-reporting obligations covering domestic, B2C, and cross-border transactions.