France’s business-to-business e-invoicing reform started on 1 September 2026. All VAT-registered businesses must now be able to receive electronic invoices, and issuing becomes mandatory on that date for large and mid-sized companies, then on 1 September 2027 for SMEs and micro-businesses.
Under this framework, each business picks a platform certified by the tax authorities. How should you choose, and what should you check before signing? Here is a simple method, also useful for foreign companies whose transactions are taxable under French VAT.
The reform timetable
The role of the certified platform
Invoices are no longer exchanged directly between businesses by email or PDF. They travel through a partner dematerialisation platform chosen by each business. The platform issues and receives invoices and sends the tax authorities the invoicing and payment data they require, which is known as e-reporting.
Criteria for choosing
| Criterion | What to check |
|---|---|
| Registration | The platform appears on the official list of platforms certified by the tax authorities. |
| Supported formats | Recognised structured formats (Factur-X, UBL, CII) are handled without workarounds. |
| Integration | Link with your accounting or invoicing software, to avoid double entry. |
| E-reporting | Transmission of data on sales to individuals and international transactions. |
| Cost and support | Volume-based pricing, support in French, time to go live. |
| Reversibility | Ability to switch platform and retrieve your data. |
Points of attention
Invoices must also carry the mandatory mentions and reliable customer data, including identification numbers: see our page on invoice compliance review.
Preparation steps
Questions to ask platforms
- What is the go-live timeline, and what support is offered to migrate your invoicing data?
- How are credit notes, corrective invoices and invoice processing statuses handled?
- What are the termination terms, and in what form are your archives returned?
- What level of support is offered in case of incident, and in which language?
Asking for a demonstration on your own use cases remains the best way to compare offers that look similar on paper.
Why the choice matters
The platform becomes the single gateway through which your invoices and invoicing data pass. A poorly matched tool can mean manual re-entry, rejected invoices or gaps in e-reporting, all of which cost time at the very moment your teams are adapting to new routines. Taking a few weeks to compare options, test one with real invoices and involve both accounting and IT is usually cheaper than switching later.
Foreign companies: scope to be checked
For a European company not established in France, how the reform applies depends on the nature of its transactions and their link with French VAT. If you hold a French VAT number, notably after a VAT registration in France, it is prudent to check your position. A French VAT agent can help you get clarity.
How Hanoutax can help
Hanoutax supports your e-invoicing readiness as a VAT agent (mandataire fiscal), not a fiscal representative: mapping your flows, checking data and mandatory mentions, and coordinating your VAT filings.
FAQ
When does e-invoicing become mandatory in France?
The reform started on 1 September 2026: all VAT-registered businesses must be able to receive electronic invoices, and large and mid-sized companies must issue them. SMEs and micro-businesses must issue from 1 September 2027.
What is e-reporting?
It is the transmission to the tax authorities of invoicing and payment data, notably for sales to individuals and international transactions. It goes through the platform you have chosen.
How do I check that a platform is certified?
Consult the official list of certified platforms published by the tax authorities and check that the platform appears on it. Signing a contract without this check may force you to change solution later.
Can I change platform later?
It is possible, but it assumes reversibility is provided for: retrieving your data and invoices, and the notice period. It is a criterion to check before choosing.
Is a foreign company concerned?
It depends on its transactions and their link with French VAT. If your company carries out taxable transactions in France and holds a French VAT number, a review of your position is recommended.
Get ready for e-invoicing with Hanoutax
Related reading
Informational content, not legal advice. The rules that apply depend on your situation.
