Starting September 1, 2026, all French businesses must be able to receive electronic invoices, with mandatory issuance phased in by September 1, 2027; however, existing invoicing rules regarding content, deadlines, and retention remain unchanged. The reform focuses solely on digital transmission, requiring businesses to update their systems for e-invoicing without altering procedural or legal obligations.
France's E-Invoicing Mandate: Focus on Digitalization
Public
France
Author: Ljubica Blagojević
Category:
Fiscal subject related
General information
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38
Content accuracy validation date:
01.08.2025
Content accuracy validation time:
08:46h
Starting September 1, 2026, all French businesses must be able to receive electronic invoices, with the requirement to issue them phased in until September 1, 2027. The reform promotes digitalization but does not change existing invoicing rules. Invoice content, issuance timelines, and the six-year retention period remain as defined by current legislation. Businesses should focus on adapting their systems to meet the new technical e-invoicing requirements, as procedural practices stay the same.
Main Points:
- Invoice Content Unchanged: Mandatory invoice details under the Commercial Code (Art. L441-3) and General Tax Code (Art. 242 nonies A) remain the same under the new e-invoicing framework.
- No Change to Issuance Deadlines: Invoicing must still occur continuously and in accordance with existing business practices—no new deadlines are imposed.
- Retention Obligation: Both suppliers and customers must retain invoice copies for six years, as required by Article L. 102B of the Book of Tax Procedures.
This reform emphasizes digital delivery, not procedural overhaul. While businesses must adapt to new technical requirements for e-invoicing by 2027, they do not need to modify invoice content, deadlines, or retention practices. Transition planning should focus on systems integration and compliance readiness to ensure a smooth shift to mandatory electronic invoicing.
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