Electronic invoicing in France: a practical guide for entrepreneurs, TPE and PME owners

What is electronic invoicing?

Electronic invoicing means that invoices must be issued, sent, and received in a structured digital format—not just as PDFs or paper documents. The new rules require invoices to be machine-readable, so your accounting or invoicing software can process them automatically.

• Key detail: a PDF invoice is not enough. you’ll need to use formats like Factur-X, UBL, or CII, which combine a readable document with embedded data.
• Why it matters: this change moves invoicing from manual, paper-based processes to automated, digital exchanges.

How will it work?

1. Two main components
- E-invoicing: mandatory for all business-to-business (B2B) transactions in France. Invoices must be sent and received through certified platforms.
- E-reporting: for transactions not covered by e-invoicing (e.g., business-to-consumer sales or international transactions). You’ll need to report specific data to tax authorities.

2. How invoices are exchanged
- Invoices won’t be sent directly between businesses anymore. instead, they’ll go through approved platforms that ensure compliance.
- Tools like Word, Excel, or paper won’t work for issuing invoices once the rules apply.

When does it start?

September 2026 : All businesses must be able to receive electronic invoices. Large and mid-sized companies must also start issuing them.
September 2027 : SMEs, micro-enterprises, and freelancers must start issuing electronic invoices.

NB: the rollout is gradual to give businesses time to adapt.

Who does this apply to?

- All businesses registered in France and subject to VAT must comply.
- B2B transactions within France are the main focus, but e-reporting applies to other transactions (e.g., B2C, international).

Why is this happening?

Key objectives:

1. Fight VAT fraud by improving transparency and traceability.
2. Simplify administrative tasks—potentially pre-filling VAT returns using your invoice data.
3. Support digital transformation in business processes.
4. Align with EU trends, as other countries (like Italy) have already adopted similar systems.

Actions to take now:

1. Assess your current system
- How do you create, send, and store invoices today?
- Are your tools (accounting software, ERP, etc.) compatible with structured formats like Factur-X?

2. Choose the right tools
- Certified platforms (PDPs): these will handle the sending, receiving, and compliance of your invoices.
- Accounting software: ensure it integrates with certified platforms or supports the required formats.

3. Prepare for the transition
- By September 2026: make sure you can receive electronic invoices.
- By September 2027 (if applicable): be ready to issue electronic invoices.
- Train your team on new processes and tools.

4. Stay informed
- Follow updates from the French tax authorities (DGFiP) and your accounting professional.
- Check if your industry has specific guidelines or tools.

How The Bilingual Lantern can help you prepare:

At The Bilingual Lantern, we understand the changes and their implications. We already use systems that are compatible with the new electronic invoicing requirements, and we want to help you too.

Here’s what we can do for you:

- Assess your current invoicing system and identify what needs to be updated;
- Recommend and set up compatible tools that fit your business needs;
- Provide training and support for your team to ensure a smooth transition;
- Offer ongoing guidance to keep you compliant and up to date with any new developments.

Ready to get started? Contact us today via e-mail to discuss how we can help you prepare for electronic invoicing. let’s make this transition as seamless as possible for your business.

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