{"id":9274,"date":"2026-10-28T05:21:08","date_gmt":"2026-10-28T04:21:08","guid":{"rendered":"https:\/\/www.so-lsi.com\/lsi\/?p=9274"},"modified":"2026-11-02T14:01:38","modified_gmt":"2026-11-02T13:01:38","slug":"e-invoicing-what-will-change-in-2026-and-2027","status":"publish","type":"post","link":"https:\/\/www.so-lsi.com\/lsi\/en\/e-invoicing-what-will-change-in-2026-and-2027\/","title":{"rendered":"E-invoicing: What will change for French businesses in 2026 and 2027"},"content":{"rendered":"

[vc_row full_width=\u00a0\u00bbstretch_row_content\u00a0\u00bb el_class=\u00a0\u00bbhero article\u00a0\u00bb][vc_column][vc_row_inner el_class=\u00a0\u00bbcorps-article\u00a0\u00bb][vc_column_inner][vc_column_text]France’s e-invoicing reform<\/strong> marks a new milestone in the digital transformation of French businesses. From September 1, 2026, all businesses subject to VAT in France will be required to be able to receive electronic invoices. The obligation to issue electronic invoices will then be gradually extended to all businesses by September 1, 2027.<\/p>\n

This reform applies across all business sectors in France and will bring lasting changes to invoicing practices, data transmission, and the processing of accounting and tax information.<\/p>\n

For businesses operating in France, the key is to anticipate these changes, choose the right tools, and prepare internal processes accordingly.<\/p>\n

What is France’s e-invoicing reform?<\/h3>\n

France’s reform is based primarily on two complementary systems: e-invoicing<\/strong> and e-reporting<\/strong>.<\/p>\n

E-invoicing: Electronic invoicing between businesses<\/strong><\/p>\n

E-invoicing<\/strong> applies in particular to transactions between businesses established in France that are subject to French VAT.<\/p>\n

Unlike a simple PDF sent by email, an electronic invoice must comply with a structured or hybrid electronic format that allows its data to be processed automatically. Invoices will be transmitted through an approved e-invoicing platform<\/strong> (plateforme agr\u00e9\u00e9e<\/em>).<\/p>\n

This change is intended to streamline invoice processing, reduce manual data entry, and improve the flow of information between the different parties involved.<\/p>\n

E-reporting: Transmitting transaction data to the French tax authorities<\/strong><\/p>\n

E-reporting<\/strong> complements e-invoicing. It involves transmitting certain data to the French tax authorities relating to transactions that do not fall within the scope of e-invoicing, particularly certain transactions with private individuals or businesses established outside France.<\/p>\n

Depending on the circumstances, payment-related data must also be reported.<\/p>\n

The aim is to enable the French tax authorities to access more reliable information more quickly.<\/p>\n

Why is e-invoicing becoming mandatory in France?<\/h3>\n

The introduction of mandatory e-invoicing in France serves several objectives.<\/p>\n

It is intended in particular to:<\/p>\n