Compliance
France's 2026 e-invoicing: what changes for you
France's electronic invoicing reform is rolling out in waves between 2026 and 2027. Here is the timeline, the formats and what to do — without jargon, and without changing your habits with ASAP.
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Timeline
Who is concerned, and when
The rollout is gradual. Even as a micro-business, you will at minimum need to be able to receive electronic invoices from 2026.
1 September 2026
All businesses (receiving)
Obligation to be able to receive electronic invoices — regardless of size, turnover, legal form or tax regime, including under the French VAT exemption (franchise en base).
1 September 2026
Large companies & mid-caps (issuing)
Obligation to issue B2B invoices in electronic format.
1 September 2027
SMEs, small businesses & micro-businesses (issuing)
Obligation to issue B2B invoices in electronic format. This is the deadline that concerns most freelancers.
Source: service-public.fr (sheet A15683). Timeline subject to change depending on the implementing texts.
The key concepts
The vocabulary of the reform
Electronic invoice
An invoice issued and received in a structured format that software reads automatically — not just a PDF by email.
Factur-X
The reference format in France: a readable PDF with an embedded structured XML file.
Accredited Platform (PA)
The DGFiP-registered intermediary that transmits invoices. Official term since 2025 (formerly PDP).
e-reporting
The transmission to the tax authority of transaction data outside domestic B2B invoicing.
With ASAP
Ready for the reform, without changing anything
ASAP generates your invoices in the Factur-X format and validates them before issuance. You invoice as usual, and the format expected by the reform is produced for you.
Frequently asked questions
Questions about 2026 e-invoicing
Am I concerned if I'm under the French VAT exemption (franchise en base)?
Yes for receiving: from 1 September 2026, every taxable business must be able to receive an electronic invoice, including under the French VAT exemption. For issuing, the deadline for small and micro-businesses is set at 1 September 2027.
Will the PDF I send today be enough?
No. A standard PDF is not an electronic invoice within the meaning of the reform. You need a structured format such as Factur-X, which your software must generate for you.
Do I have to go through an Accredited Platform?
The transmission of B2B invoices goes through an Accredited Platform (PA, registered with the DGFiP); there is no longer a free state channel for this. ASAP integrates this transmission via an Accredited Platform — you invoice as usual.
How does ASAP help me get ready?
ASAP generates every invoice in the Factur-X format and validates it via a dedicated engine before issuance. You change nothing in your habits: you create your invoice, and the structured file expected by the reform is produced.
Further reading
Related resources
Prepare your 2026 electronic invoicing
Factur-X format generated and validated, included in every plan.
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