If you run a trade business in France — painter, plumber, electrician, builder, or self-employed — you've probably heard about mandatory electronic invoicing. And you may have assumed it's a big-company thing, or that you have until 2027. The reality: the first deadline that affects you is 1 September 2026, and it applies to every business, no exception.
This guide lays it all out: what actually changes, the exact timeline by status, how to choose an approved platform, the difference between e-invoicing and e-reporting, and the penalties.
E-invoicing: what actually changes?
Today you probably send invoices as PDFs by email, or on paper. Under the reform, a business-to-business (B2B) invoice can no longer travel that way: it must be issued in a structured electronic format (Factur-X, UBL or CII) and pass through a state-approved platform. A plain PDF emailed between professionals will no longer be a valid invoice.
The state has two goals: fight VAT fraud and simplify reporting. For you, it means three new obligations arriving in phases: receiving electronic invoices, issuing them, and transmitting some transaction data to the tax administration (e-reporting, covered below).
The 2026-2027 timeline by status
The reform applies in two phases. The date that concerns everyone, including the smallest businesses, is 1 September 2026 for reception.
| Obligation | Deadline | Who |
|---|---|---|
| Receive electronic invoices (via approved platform) | 1 September 2026 | All businesses, including trades and micro-businesses |
| Issue electronic invoices | 1 September 2026 | Large companies and mid-caps (ETI) |
| Issue electronic invoices + e-reporting | 1 September 2027 | Small businesses, SMEs, micro-businesses and the self-employed |
In other words: even though you won't have to issue your own electronic invoices until September 2027, you must be able to receive them from September 2026. In practice, you need to have designated an approved platform to receive your suppliers' invoices before that date.
Trades, self-employed, micro-businesses: am I affected?
Yes. The reform covers every VAT-liable business established in France — and 'VAT-liable' doesn't mean 'pays VAT'. Even under the VAT franchise scheme (the case for most self-employed and micro-businesses), you are liable, therefore affected, both for reception and issuance, per the timeline above.
What if I only invoice individuals?
You're still affected. Invoices to individuals (B2C) don't go through electronic invoicing, but two obligations remain. First, you must still be able to receive electronic invoices from your suppliers (materials, subcontractors) from September 2026. Second, you'll be subject to e-reporting: transmitting data on your sales to individuals to the tax administration.
PPF, PDP: which approved platform should I choose?
This is what trips up the most businesses, because the rules changed mid-course. Initially the state planned a free Public Invoicing Portal (PPF) that everyone could route through. That option was dropped in October 2024.
Today the PPF only acts as a central directory. To issue and receive your invoices, you must use a Partner Dematerialization Platform (PDP): a private platform registered by the tax administration. The official list of registered PDPs is published on impots.gouv.fr.
E-invoicing and e-reporting: don't mix them up
Two terms keep coming up and get confused. Here's each in one sentence.
E-invoicing
Issuing and receiving your business-to-business (B2B) invoices in structured electronic format, via an approved platform. It replaces the PDF-by-email between professionals.
E-reporting
Transmitting to the administration the data of transactions that don't go through an electronic invoice: typically your sales to individuals, or certain international operations. No electronic invoice exchanged, but the state still wants the data.
Penalties: what do I risk if I'm not ready?
The 2026 Finance Act strengthened the penalties. Three cases to know.
- No approved platform: the administration first issues a formal notice. Without remediation, the fine is €500, then €1,000 per quarter of non-compliance.
- An invoice that should have been electronic but isn't: €50 per invoice, capped at €15,000 per year.
- E-reporting failure: €500 per missing transmission, capped at €15,000 per year.
These amounts aren't scare tactics — they're written into law. For a trade business, the real risk isn't so much the fine as getting stuck: unable to receive a supplier invoice or issue a valid one, overnight.
How to get compliant, step by step
- Check your exact deadline by status (reception: September 2026 for all; issuance: September 2027 for small businesses, SMEs and micro).
- Choose an approved platform (PDP), or a quoting/invoicing tool that embeds one.
- Make sure you can receive electronic invoices from September 2026.
- Prepare structured-format issuance (Factur-X) and e-reporting for 2027.
- Check your legal mentions and continuous numbering, which are validity conditions for electronic invoices.
E-invoicing is scary mostly because it's badly explained. Once you've picked the right platform and a tool that handles transmission, you'll barely notice the difference day to day — you keep making quotes and invoices, the rest happens behind the scenes. The key is not to wait until summer 2026 to deal with it.