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.
14 days of Solo free, no card.
Timeline
Who is concerned, and when
The rollout is gradual. Even as a micro-business, you must be able to receive electronic invoices from 1 September 2026.
- 1 September 2026All 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 2026Large companies & mid-caps (issuing)
- Obligation to issue B2B invoices in electronic format.
- 1 September 2027SMEs, 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
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. These are the screens that show it.
A compliant invoice
Before sealing, ASAP checks the mandatory notices
Finalizing assigns the definitive legal number and seals the document tamper-proof, following the French NF203 standard for invoicing software. If a notice is missing, ASAP tells you first, and the invoice goes out in the Factur-X format, validated by a dedicated engine.
- A sequential number with no gaps, designed to meet the tamper-proofing requirements of France's anti-fraud law
- To correct a sealed document, you issue a credit note
- The Factur-X format is generated automatically, with no extra step for you
Sending
Your invoice goes out, and you follow its routing
ASAP generates your invoices in the Factur-X format and transmits them via SuperPDP, an Agreed Platform registered with the DGFiP. You have no connection to set up yourself.
- The status goes from "Pending" to "Sending", then "Transmitted"
- If it fails, the platform gives the reason and you can retry the sending
- The transmission ID is shown on the invoice
Receiving
You connect your platform once, and you receive in ASAP
To receive e-invoices, your company must be connected to SuperPDP, an Accredited Platform, under its SIREN (the French company registration number). You confirm your identity once on the platform, then come back to ASAP: the invoices addressed to you arrive in "Received invoices".
- The SIREN must be set in the company profile before you connect
- You approve, refuse, dispute or mark a received invoice as paid, and your answer is sent to the issuer
- You can disconnect the platform and reconnect it at any time
What to do
Three things to keep in mind, in this order
No file to put together: this is what the reform asks of a freelancer, and what ASAP takes care of.
- 01
Be able to receive
From 1 September 2026, every business must be able to receive an electronic invoice. In ASAP, you connect your platform from the invoicing settings, with your SIREN.
- 02
Invoice as usual
You create your invoice, ASAP finalizes it, generates it in the Factur-X format and validates it before issuance. A plain PDF is no longer enough: the structured file is produced for you.
- 03
Issue in 2027
Issuing B2B invoices becomes mandatory for SMEs and micro-businesses on 1 September 2027. Your invoices are transmitted via SuperPDP, an Agreed Platform.
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 generates your invoices in the Factur-X format and transmits them via SuperPDP, an Agreed Platform registered with the DGFiP. You have no connection to set up yourself.
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