France — checked on 9 October 2026. The reform has started: receiving electronic invoices is no longer just a future preparation task.
The short answer
The four additions are the business customer's SIREN, a different delivery address for goods, the transaction category and, only where the supplier has opted for it, VAT on debits. Large and intermediate-sized businesses have applied the additions since 1 September 2026; SMEs and micro-businesses must apply them from 1 September 2027. “From 2026” does not mean every small business has the same deadline.
| Field | What to enter |
|---|---|
| Customer SIREN | The business customer's identifier, not the supplier's; do not invent one for a consumer. |
| Goods delivery address | The delivery location when different from the billing address. |
| Transaction category | Goods, services, or both, in addition to the detailed invoice lines. |
| VAT on debits | The French wording “Option pour le paiement de la taxe d'après les débits” only if the supplier has exercised that option. |
Service Public: additional fields and dates, checked on 9 October 2026.
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: an administrative service with no goods delivery is classified as a service. Use the business customer’s SIREN. Do not invent a goods delivery address or add the VAT-on-debits wording when that option has not been exercised.
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
- Mandatory invoice details in 2026: a simple checklist
- Electronic invoicing for freelancers and auto-entrepreneurs in France: a simple guide
- Electronic invoicing 2026–2027: the real timeline for small businesses in France
- Factur-X, e-reporting and approved platforms: a simple explanation
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.