Mandatory e-invoicing for domestic B2B sales in France will be rolled out in stages starting on September 1, 2026.
From this date, all companies established in France and subject to VAT must be able to receive e-invoices.
Large and mid-sized companies must also issue them, with the obligation extending to SMEs and micro-enterprises from September 1, 2027.
The reform also introduces e-reporting obligations for B2C and cross-border sales.
In this article, we will discuss:
Summary
- France’s e-invoicing reform applies to companies in France subject to VAT.
- From September 1, 2026, all affected businesses must be able to receive e-invoices.
- Large and mid-sized companies must also start issuing them from this date, followed by SMEs and micro-enterprises from September 1, 2027.
- B2C and cross-border sales fall under e-reporting.
- French e-invoices must use a structured format, such as Factur-X, UBL, or CII.
Starting September 1, 2026, all companies established in France and subject to VAT must be able to receive e-invoices.
The rollout will happen in stages. The obligation to receive e-invoices starts at the same time for all affected businesses.
However, the obligation to issue e-invoices depends on the company category:
These deadlines were introduced by Article 91 of the Finance Act for 2024, which updated the original rollout schedule for the French e-invoicing reform.
The French e-invoicing reform introduces two main obligations: e-invoicing and e-reporting.
For sales between VAT-registered businesses in France, invoices must follow the country’s new e-invoicing rules.
This means that affected businesses must create, send, and receive invoices as structured electronic data, rather than only as paper invoices or regular PDF files.
French B2B e-invoices must be issued in a structured format compatible with the reform, such as Factur-X, UBL, or CII.
They must also be exchanged through a Plateforme Agréée (PA), which is a certified access point authorized to transmit e-invoices and report invoice data to the French tax administration.
Other transactions fall under e-reporting instead of domestic B2B e-invoicing.
This includes B2C sales, cross-border sales, and certain payment data.
Instead of sending an e-invoice to the customer through the French e-invoicing network, businesses must report the required transaction data to the French tax administration.
Note
The key difference is that e-invoicing is about sending and receiving structured B2B invoices, while e-reporting is about reporting transaction data for sales that do not fall under domestic B2B e-invoicing.
They must also be transmitted through a certified access point to exchange e-invoices and report invoice data to the French tax administration.
This means that creating a structured invoice is not enough on its own.
To comply with the reform, businesses also need to send and receive e-invoices through an approved platform.
As part of France’s e-invoicing reform, certain invoice details will need to be available as mandatory structured data.
From the start of the rollout, affected businesses will have to include fields such as:
- Customer SIREN number;
- Transaction type, such as goods, services, or both;
- VAT payment option based on debits, where applicable;
- Delivery address, if different from the billing address.
While some of this information may already appear on many invoices, the reform requires that B2B invoices in France capture these details in a compliant, structured format.
Factur-X is a standardized hybrid e-invoice format used in France.
The format combines a human-readable PDF/A-3 document with embedded machine-readable XML invoice data. This means the invoice can be opened and read as a regular PDF, while compatible software can process its structured data automatically.
Factur-X is based on the European e-invoicing standard EN 16931, which defines a common semantic data model for electronic invoices across the EU.
In France’s e-invoicing reform, Factur-X is one of the accepted structured invoice formats, alongside UBL and CII.
The format corresponds to the ZUGFeRD format used for e-invoices in Germany.
From January 1, 2025, Sufio automatically includes structured Factur-X invoice data in invoices and credit notes created for accounts based in France.
The XML files are embedded in the PDF documents that can be downloaded in the app and sent to customers.
When an invoice or a credit note includes embedded XML data, an e-invoice badge is displayed in the online view of the document.
To view the embedded XML invoice data, you can use a PDF viewer that supports opening attachments, such as Adobe Acrobat.
No action is required on your part to enable the creation of invoices in the Factur-X format. If your store is based in France, Sufio automatically creates documents in this format.
Note
Submitting e-invoices through a Plateforme Agréée to the French e-invoicing network is currently in development in Sufio and will be available in the near future.
You can join the waiting list to get early access to this new e-invoicing feature and receive regular updates about our progress.
E-invoicing will be introduced gradually in France. From September 1, 2026, all French VAT-registered businesses must be able to receive e-invoices.
Large and mid-sized businesses must also start issuing them from that date. Small and micro-businesses must issue e-invoices from September 1, 2027.
Mandatory e-invoicing mainly applies to domestic B2B transactions between VAT-taxable businesses established in France.
B2C sales and cross-border transactions are generally not covered by the same e-invoicing obligation, but they may still be subject to e-reporting.
The cost depends on the platform or provider a business uses. Some basic services may be free, while private platforms, apps, or integrations may charge based on features, invoice volume, or support.
All businesses established in France and subject to VAT must use e-invoicing for domestic B2B transactions.
From September 1, 2026, all affected businesses must be able to receive e-invoices.
The obligation to issue e-invoices will then extend to SMEs and micro-enterprises from September 1, 2027.
In your Shopify account, make sure your business details, VAT number, tax settings, and customer billing information are correct.
You should also ensure your invoices include the required French invoice fields, such as SIREN numbers, VAT details, and delivery addresses when needed.