Is electronic invoicing really mandatory?

Yes. As of September 1, 2026, all companies subject to VAT must be able to receive electronic invoices. The issuance obligation is phased in according to company size until 2027.

Is a PDF sent by email sufficient?

No. An electronic invoice under the reform is a structured or hybrid document (like Factur-X), transmitted via an approved platform. A simple unstructured PDF sent by email does not meet the requirement.

What is the difference between electronic invoicing and e-reporting?

Electronic invoicing concerns B2B transactions between French companies. E-reporting concerns the transmission of data from other transactions (sales to individuals, international operations) without invoice exchange via platform.

Should I choose a platform now?

It is recommended to choose your partner dematerialization platform in advance to test flows and train teams. Since the obligation to receive applies to all in 2026, it's better to prepare without waiting.

Can Certyneo support me?

Certyneo is a sovereign trust solution hosted in the European Union and compliant with eIDAS. It secures your document exchanges and is part of an end-to-end dematerialization logic, complementing your invoicing flow.

Guide · Electronic invoicing

Electronic invoicing: understanding the reform and preparing for it

Electronic invoicing is becoming progressively mandatory for all VAT-registered companies in France. This guide outlines the timeline, formats, platforms, and concrete obligations.

Updated on 31 July 2026

The regulatory framework for electronic invoicing

The reform is based on the 2021 ordinance and the texts that have adjusted it since, transposing the key principles of fiscal dematerialization. It aims to combat VAT fraud, reduce reporting burden, and modernize transaction monitoring.

To move from theory to practice, discover the Certyneo electronic signature solution and its offer dedicated to your sector — eIDAS compliant, no installation required.

All VAT-registered companies established in France are subject to domestic B2B exchanges.
The reform distinguishes between electronic invoicing (transmission of B2B invoices) and e-reporting (transmission of data for other transactions).
Exchanges are processed through approved platforms, with the former free public submission portal having been discontinued in 2024.
The system is aligned with the European eIDAS regulation and, ultimately, with the ViDA reform at the Union level.

Key components of the system

Electronic invoice: a structured document (not just a simple PDF) issued, transmitted and received via an approved platform.

E-reporting: transmission to the administration of transaction data not covered by electronic invoicing (B2C, international).

Partner dematerialization platform (PDP), now called approved platform, registered by the tax administration.

Public invoicing portal (PPF), refocused on the business directory and data consolidation.

Structured formats: Factur-X (hybrid), UBL and CII, all compliant with the European standard EN 16931.

Central directory, which routes each invoice to the recipient's platform.

How electronic invoice issuance works

1
Generate the invoice in structured format
Your management tool produces the invoice in a compliant format (Factur-X, UBL or CII) integrating the expected tax data.
2
Transmit via an approved platform
The invoice is filed on your partner dematerialization platform, which checks its compliance before transmission.
3
Route to the recipient
Through the central directory, the invoice is routed to the client's platform, which makes it available to them.
4
Report data to the administration
Invoicing and e-reporting data are consolidated and sent to the tax administration for VAT tracking.

Frequently asked questions

Is electronic invoicing really mandatory?: Yes. As of September 1, 2026, all companies subject to VAT must be able to receive electronic invoices. The issuance obligation is phased in according to company size until 2027.
Is a PDF sent by email sufficient?: No. An electronic invoice under the reform is a structured or hybrid document (like Factur-X), transmitted via an approved platform. A simple unstructured PDF sent by email does not meet the requirement.
What is the difference between electronic invoicing and e-reporting?: Electronic invoicing concerns B2B transactions between French companies. E-reporting concerns the transmission of data from other transactions (sales to individuals, international operations) without invoice exchange via platform.
Should I choose a platform now?: It is recommended to choose your partner dematerialization platform in advance to test flows and train teams. Since the obligation to receive applies to all in 2026, it's better to prepare without waiting.
Can Certyneo support me?: Certyneo is a sovereign trust solution hosted in the European Union and compliant with eIDAS. It secures your document exchanges and is part of an end-to-end dematerialization logic, complementing your invoicing flow.

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