E-invoicing in France: what SMEs must prepare for 2027
Since 1 September 2026, all French businesses must be able to receive e-invoices. Issuing them becomes mandatory for SMEs in September 2027. Key points and checklist.
France’s e-invoicing reform is now live. Since 1 September 2026, every VAT-registered business in France must be able to receive electronic invoices, and large and mid-sized companies must already issue them. SMEs, small businesses and micro-enterprises have until 1 September 2027 to start issuing.
What actually changes
- A PDF sent by email is no longer an e-invoice under the reform: a structured format is required (Factur-X, UBL or CII).
- Invoices go through a government-approved platform chosen by the company.
- Some transaction data (B2C sales, international operations) must be reported: this is e-reporting.
SME checklist
- Choose an approved platform, ideally together with your accountant and your business software.
- Check that your invoicing software can produce a structured format and connect to the platform.
- Clean up customer data: company IDs, addresses, mandatory mentions.
- Review internal processes: who approves, who sends, how received invoices are matched in the books.
- Test before the deadline on a small batch of invoices.
The real challenge: in-house tools
Many SMEs invoice from custom software, an ageing ERP or a spreadsheet. Those tools are what must be adapted: Factur-X export, connection to the approved platform’s API, retrieval of invoice statuses.
This is exactly the kind of work we do, combining software development and accounting expertise. If your invoicing tool must evolve before September 2027, let’s take 30 minutes to review it.
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