Yes. E-invoicing in France is mandatory for domestic B2B transactions. All businesses must be able to receive electronic invoices from September 1, 2026. Issuance is phased: September 2026 for large and mid-sized companies and September 2027 for SMEs.

The 2026 mandate requires all domestic B2B electronic invoices to be exchanged through certified service providers (formerly PDPs). It uses the Y-model architecture to report data to the government while facilitating business exchanges between trading parties.

There are two components to the reform: e-invoicing and e-reporting. E-invoices and e-reporting data must be submitted directly to the tax authority through a third-party solution, which is a certified platform approved by the French Tax Authority. France’s General Directorate of Public Finance (DGFiP) refers to this approach as the “Y” model, which allows registered private platforms to transmit e-invoices to recipients at the same time that the invoice data is transmitted to the French tax authority.

The DGFiP selected this model because it offers more flexibility by allowing companies to choose the e-invoicing technology provider of their choice while also conforming to the new government regulations.

E-invoicing:

E-invoicing applies to domestic B2B transactions between companies subject to VAT. Invoices must be issued in a structured or hybrid format (structured + PDF). Platforms must be able to receive invoices in three mandatory formats: UBL, CII (structured formats) and Factur-X (hybrid format). The receipt of invoices in simple PDF format will no longer be accepted.

E-reporting:

E-Invoicing will not be mandatory for B2C and cross-border invoices. E-reporting is the obligation to transmit invoicing and payment data for transactions that are not subject to domestic B2B e-invoicing requirements. It applies to international B2B transactions, B2C transactions, intra-community acquisitions, services provided outside the EU and receipts where VAT is due. E-reporting obligations will follow the same calendar as e-invoicing.

In the French e-invoicing mandate, the Directory is the central registry used to identify companies and route e-invoices to the right receiving platform.

A certified platform (PA) transforms, validates and sends invoices to the French tax authority, as well as reports the invoicing data required for e-reporting to the French tax authority. Certified platforms are the only ones that can exchange invoices directly.

For public contracts, all suppliers must submit their invoices electronically, through Chorus Pro. This requirement has applied to all public-sector suppliers since January 1, 2020, regardless of company size.

Several EU countries have already introduced mandatory e-invoicing requirements, including:

• Italy: Mandatory nationwide B2B e-invoicing has been in force since 2019 through the SDI platform.
• Poland: Mandatory e-invoicing through the KSeF platform was introduced in February 2026 for large
• Belgium: Mandatory B2B e-invoicing using Peppol was introduced in January 2026.
• Romania: Mandatory B2B e-invoicing through the RO e-Factura system has been applied since 2024.

Other EU countries, such as Spain and Germany, are also moving toward broader e-invoicing mandates.
France is currently implementing mandatory e-invoicing and e-reporting through a phased rollout planned for September 2026 and September 2027.