France’s 2026 E‑Invoicing reform: archiving rules

France’s 2026 e-invoicing reform will make compliant invoice archiving a key obligation, requiring invoices, related transaction documents, and audit-trail evidence to remain authentic, unchanged, readable, and accessible for the required retention period. Companies remain responsible for compliant archiving even when using approved platforms, including proper SAE-based preservation and documented destruction after the retention period.

Archiving invoices will become a central requirement under France’s upcoming 2026 e‑invoicing reform, with strict rules to ensure authenticity, integrity, and readability.

Retention periods is defined and it is a minimum 6 years for tax purposes, 10 years for accounting. Of course, invoices must remain unchanged and accessible throughout retention.

Reference invoice: the version exchanged via approved platforms (PA) must be archived.

Invoices in structured formats: Factur‑X, UBL, CII needs to be archived. Also, documents linked to transactions: purchase orders, delivery notes, payment evidence.

Audit trail elements supporting the Piste d’Audit Fiable.

AFNOR states that archiving is not just storage, and it is importan to ensure that there is a  legal proof, traceability, and long‑term preservation. A compliant Système d’Archivage Électronique (SAE), certified under NF Z42‑013 / NF461, is required.

Companies remain fully responsible for compliance, even when using platforms. Platforms provide evidence but do not replace the company’s duty.

Importantly, invoices must be destroyed only after retention periods, with documented and irreversible processes.