Electronic invoicing reform: 2026-2027 timeline
The reform is being rolled out in two major waves. Reception becomes mandatory for all businesses in 2026, while the emission obligation is phased in according to company size until 2027.
The official reform timeline
Two dates structure the deployment. September 1st, 2026 marks the reception obligation for all and the emission obligation for large enterprises and mid-sized enterprises. September 1st, 2027 extends the emission obligation to SMEs, micro-enterprises and very small enterprises.
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- September 1st, 2026: all VAT-registered businesses must be able to receive electronic invoices.
- September 1st, 2026: large enterprises and mid-sized enterprises must issue their B2B invoices in electronic format.
- September 1st, 2027: SMEs, micro-enterprises and very small enterprises must in turn issue their electronic invoices.
- E-reporting follows the same timelines, according to the company category.
Who is affected and by which deadline
How to prepare for the reform
- 1
Identify your business category
Determine whether you fall under large enterprises, mid-market companies, SMEs or micro-enterprises to know your issuance deadline.
- 2
Choose an approved platform
Select a registered digital invoicing platform partner to issue and receive your invoices.
- 3
Adapt your tools and data
Update your customer and supplier directories and verify the production of compliant structured formats.
- 4
Test before the deadline
Launch issuance and reception tests in advance to strengthen your processes and train your teams.
Frequently asked questions
- When does electronic invoicing become mandatory?
- Reception becomes mandatory for all businesses on September 1st, 2026. Issuance is mandatory from that date for large enterprises and mid-market companies, then on September 1st, 2027 for SMEs, micro-enterprises and self-employed workers.
- Am I concerned if I am a self-employed worker?
- Yes. Micro-enterprises must be able to receive electronic invoices from 2026 and issue their own from 2027, as long as they conduct B2B operations in France.
- Does reception really concern everyone in 2026?
- Yes. Regardless of size, any business subject to VAT must be able to receive electronic invoices from September 1st, 2026. This is the first unavoidable milestone of the reform.
- Can the schedule still change?
- The schedule has already been adjusted in the past. The dates for 2026 and 2027 are those currently set; it is prudent to follow the official communications from the tax administration.
- What happens if I am not ready?
- Being unable to receive or issue invoices in the required format can block your exchanges with your partners and expose you to sanctions. Planning ahead for your platform choice significantly reduces this risk.
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