France — checked on 9 October 2026. The reform has started: receiving electronic invoices is no longer just a future preparation task.
The short answer
For a business established in France and within the VAT system, receiving covered electronic invoices has been mandatory since 1 September 2026. The VAT small-business exemption (franchise en base) does not remove that obligation. Issuing follows a different timetable.
| Date | Receiving covered invoices | Applicable issuing and e-reporting obligations |
|---|---|---|
| 1 September 2026 | All business sizes in scope | Large and intermediate-sized businesses |
| 1 September 2027 | Already required | SMEs and micro-businesses |
Checked on 9 October 2026 against Service Public and the French tax authority's scope and timetable.
The simple version of the reform
The electronic-invoice route concerns domestic transactions between VAT taxable businesses established in France, including businesses using the small-business VAT exemption, subject to applicable exclusions. Consumer sales and certain international transactions instead fall under e-reporting rules. Some exempt transactions need separate assessment: identify the transaction as well as your business status.
An ordinary PDF emailed to a customer does not replace the required regulatory route. French tax authority explanation.
What you can prepare now
Check receiving arrangements with your chosen platform, then complete customer records: legal identity, SIREN for business customers and relevant addresses. Ask your software provider which functions and approved-platform connections are operational. A roadmap is not a working connection.
Practical example
Illustrative example: a French micro-business supplies a service to another French business. It already needs receiving arrangements; covered outgoing invoices follow the 1 September 2027 deadline. Preparing customer fields now is useful, but does not by itself establish compliance.
A simple preparation plan
Receiving obligations have already started. For small businesses, preparation now focuses on the issuing deadline while keeping receiving operational.
- Confirm receiving arrangements with an approved platform.
- Separate French B2B, consumer, international and public-sector transactions.
- Prepare fields and test a representative document with the selected solution.
- Check functions, costs, exports and switching arrangements before committing.
Mistakes to avoid
- Waiting until 2027 to arrange receiving.
- Confusing the small-business VAT exemption with being outside the VAT system.
- Treating four added fields or a PDF as proof of full compliance.
- Presenting a future software connection as available today.
Where Devisly can help
Devisly is a mobile quote and invoice app. Its product presentation is not legal validation of your documents. This article makes no claim that Devisly is an approved platform or provides Factur-X integration, regulatory transmission or e-reporting. For those needs, verify the actual solution and operational connection.
Related reading
- Electronic invoicing for freelancers and auto-entrepreneurs in France: a simple guide
- Auto-entrepreneur: are you affected by electronic invoicing?
- How to choose an approved electronic invoicing platform in France
- The 4 new invoice details to add from 2026 in France
- Can you still send a PDF invoice by email in 2026?
Frequently asked questions
Is a PDF invoice sent by email an electronic invoice?
Not for the mandatory French reform route when it applies: an ordinary PDF sent only by email is insufficient. Check both the format and the platform transmission.
Do I need to choose a platform immediately?
If your business is in scope for mandatory receiving, the 1 September 2026 deadline has passed. Check your arrangements now with an approved platform; the later issuing deadline for small businesses does not postpone receiving.
Conclusion
Check your situation first, then the applicable fields, amounts and obligations. Keep the sources and document version used; a polished layout does not replace those checks.
Enough reading. Send your next quote straight from the job.
Dictate what you’re billing for. Devisly prepares the quote or invoice. You review it, then send it.