The calendar

  • 1 September 2026: every VAT-registered company established in France, whatever its size, must be able to receive electronic invoices. Large companies and mid-sized companies (ETI) must also issue them and start e-reporting.
  • 1 September 2027: small and medium-sized companies and micro-businesses must issue electronic invoices and start e-reporting.

The reform covers invoices between VAT-registered companies established in France. Other transactions, such as sales to individuals and international ones, are not e-invoiced but reported to the tax administration (e-reporting).

1. Choose an approved platform

Invoices are sent and received through an approved platform (plateforme agréée). The tax administration registers each one for three renewable years and publishes the list on impots.gouv.fr; there are about a hundred. You choose freely, can use several and can switch at any time. Software that is merely “compatible” but not registered cannot transmit invoices or e-reporting data to the administration.

Compare platforms on what you need: receiving and issuing, e-reporting, archiving, and the connection to your invoicing tool or ERP.

2. Use an accepted format

A PDF sent by email is no longer an electronic invoice. Approved platforms exchange invoices in one of three formats: UBL and CII, two structured XML formats, and Factur-X, a readable PDF/A-3 file with the structured data attached in XML.

3. Add the four new mentions

From 1 September 2026, invoices carry four new mentions on top of the usual ones:

  • the customer’s SIREN number;
  • the category of the transaction: goods, services, or both;
  • the option to pay VAT on debits, when it applies;
  • the delivery address when it differs from the customer’s address.

Your customer records therefore need each customer’s SIREN, and your products need to be classed as goods or services.

4. Plan e-reporting

E-reporting covers what is not e-invoiced between French companies:

  • sales to individuals and other non-taxable persons, reported as daily totals by VAT rate, with no customer names;
  • international transactions with companies established outside France;
  • payment data for services, with the date and amount received.

You can still send the invoice itself to these customers through the channel of your choice.

5. Connect your invoicing tool

Most of the work sits in your invoicing tool or ERP: customer SIREN numbers, the goods or services category, VAT on debits, payment tracking for services, and the connection to the platform you chose. Test the full chain, from issuing to receiving and reporting, with a few real invoices before the deadline that applies to you.

Sanctions

Failing to issue an invoice electronically, and failing to transmit e-reporting data, are fined under the General Tax Code (articles 1737 and 1788 D). For the obligation to receive through a platform, a formal notice gives three months to comply before any fine.

The checklist

  • An approved platform chosen and connected.
  • Customer SIREN numbers in your records.
  • Products classed as goods or services.
  • Invoices issued in UBL, CII or Factur-X, with the four new mentions.
  • E-reporting set up for sales to individuals, international transactions and payments for services.
  • A full test of issuing, receiving and reporting.

Where Swirl Cloud fits

Swirl Cloud includes the Odoo ERP, invoicing included, on servers you choose. Connecting it to an approved platform for French e-invoicing is on our roadmap; until then, pick a platform that integrates with the invoicing tool you use. See what Swirl Cloud includes.