E-invoicing readiness
B2B e-invoicing and data transmission (e-reporting) roll out in France from 1 September 2026. Hanoutax helps you identify the flows and data to prepare.
What is the e-invoicing reform?
The reform gradually requires businesses subject to VAT in France to exchange B2B invoices in electronic format through certified platforms (plateformes agréées), and to send transaction and payment data to the tax authorities: this is e-reporting. It aims in particular to simplify filing obligations and fight fraud.
An e-invoice is not simply a PDF sent by email: it follows a structured format and travels through a platform chosen by the business.
Official calendar
According to economie.gouv.fr (in French), the calendar is:
| Date | Obligation |
|---|---|
| 1 September 2026 | All businesses must be able to receive e-invoices. Large and mid-sized companies issue their invoices in electronic format and transmit e-reporting data. |
| 1 September 2027 | Small and medium-sized businesses and micro-enterprises must be able to issue e-invoices and transmit data. |
Always check the current position: the details are specified and updated by the authorities.
Is a foreign company concerned?
It depends on its situation. According to impots.gouv.fr (in French), foreign companies with no permanent establishment in France are excluded from the e-invoicing obligation but remain subject to e-reporting for operations deemed to take place in France and subject to French VAT. Covered transactions include B2B and B2C operations, plus payment data for certain services. Start dates follow the company’s size and role (seller or acquirer liable for VAT).
A company established in France, or with a permanent establishment there, falls under the e-invoicing rules. See also our article on permanent establishment.
Readiness steps
Common mistakes
- believing that sending a PDF is enough;
- confusing the issuing, receiving and e-reporting obligations;
- not distinguishing the rules for a company with or without a French establishment;
- waiting until the deadline to choose a platform;
- forgetting B2C or reverse-charge operations in e-reporting scope.
How Hanoutax helps
Hanoutax acts as a mandatary within a filing framework. We identify your flows, the data concerned and the obligations that apply, and help you prepare your VAT returns consistently with those flows. We are not a certified platform and promise no timeframe or outcome. See also our regulatory watch.
FAQ
From when must I receive e-invoices?
From 1 September 2026, all businesses must be able to receive them, according to economie.gouv.fr.
When must SMEs issue e-invoices?
From 1 September 2027 for small and medium-sized businesses and micro-enterprises; large companies and mid-sized companies issue from 1 September 2026.
What is a certified platform?
An intermediary registered by the tax authority, through which invoices and data travel.
Must a foreign company with no establishment issue e-invoices?
According to impots.gouv.fr, it is excluded from that obligation but subject to e-reporting for its operations taxable in France.
Is Hanoutax a certified platform?
No. We help you prepare flows and data; transmission goes through the certified platform you choose.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.