Calendar Electronic Invoicing 2026–2027 — Dates and Obligations by Company Size
The deployment schedule for the electronic invoicing reform in France spans from September 2026 to September 2027 depending on the size of the company. This obligation applies to all companies subject to VAT. Here are the official dates, their concrete implications, and how to prepare for them now.
Key dates to remember
The official calendar in a table
The reform will be introduced progressively based on the size of your business. Discover the official deadlines and what they mean in practice for your SME.
Mandatory receipt of electronic invoices
ALL companies subject to VAT in France
Large companies (>5,000 employees) & ETI (250–5,000 employees)
SMEs (50–249 employees), TPE (<50 employees), micro-enterprises subject to VAT
The reform has already been postponed twice (from 2024 to 2026). The 101 approved platforms certified in January 2026 confirm that the deployment is final. Do not count on a 3rd postponement.
Where is your company located?
Determine your company category to identify your electronic invoicing obligation and your electronic invoice issuance schedule.
Date | Obligation | Entreprises concernées |
September 1, 2026 | Mandatory receipt of electronic invoices | ALL companies subject to VAT in France |
September 1, 2026 | Mandatory issuance + e-reporting | Large companies (>5,000 employees) & ETI (250–5,000 employees) |
September 1, 2027 | Mandatory issuance + e-reporting | SMEs (50–249 employees), TPE (<50 employees), micro-enterprises subject to VAT |
No further postponement planned
La réforme a déjà été reportée deux fois (de 2024 à 2026). Les 101 PDP agréées en janvier 2026 confirment que le déploiement est définitif. Ne comptez pas sur un 3e report.
Where is your company located?
The thresholds for classifying companies
Your category determines your emission deadline. It is assessed based on data from the previous fiscal year. A company must exceed the thresholds on two criteria simultaneously and for two consecutive years to change categories.
Category | Workforce | Revenue | Total balance sheet | Issuance obligation |
Micro-enterprise | < 10 employees | < 2 M€ | < 2 M€ | 1st Sept 2027 |
Very small enterprise | < 50 employees | < 10 M€ | < 10 M€ | 1st Sept 2027 |
Small and medium-sized enterprise | 50–249 employees | < 50 M€ | < 43 M€ | 1st Sept 2027 |
Intermediate-sized enterprise | 250–4,999 employees | < 1.5 B€ | < 2 B€ | 1st Sept 2026 |
Large enterprise | >= 5,000 employees | >= 1.5 B€ | >= 2 B€ | 1st Sept 2026 |
Dates
What each date concretely implies
September 1, 2026 — The Universal Critical Date
This date applies to all companies without exception. From September 1, 2026, you must be equipped with a certified platform (certified PDP) to receive electronic invoices. Your mid-sized and large company suppliers are no longer legally allowed to send you paper or PDF after this date.
What this means operationally for your SME right now: choose and configure your PDP, train your accounting team to handle electronic invoices, and test incoming flows with your main suppliers.
September 1, 2027: Mandatory electronic invoicing for SMEs and micro-enterprises
Starting from September 1, 2027, all your B2B client invoices must be issued in a structured electronic format via your approved platform. E-reporting also becomes mandatory to complement your electronic invoicing obligation. Note: some large corporate clients may require you to send them electronic invoices before this date.
Your obligations
Additional obligations
Mandatory e-reporting: transmission of electronic invoicing data
In parallel with B2B electronic invoicing, companies must transmit transaction data not covered by e-invoicing to the DGFIP: sales to individuals (B2C), operations with foreign partners, and VAT-exempt transactions. The schedule follows that of e-invoicing.
The 4 new mandatory mentions on electronic invoices starting from September 2026
From September 2026, 4 new mentions must appear on all issued invoices : category of the operation (goods / service / mixed), VAT option on debits if applicable, delivery address if different from billing, identifier of your approved platform (PA). These mentions must be present in the XML file of your electronic invoicing.
Mandatory archiving of electronic invoices: 10 years of legal retention
Electronic invoices must be archived for 10 years in a format that ensures their integrity and authenticity. Most certified PDPs include this archiving in their service. Check this point before committing.
Major changes in the electronic invoicing reform since 2024
The reform was initially scheduled to take effect on July 1, 2024. It was postponed once, and then the timeline was extended over 2026–2027 based on the size of the companies.
The major change since the postponement: in October 2024, the State officially confirmed the abandonment of the Public Invoicing Portal (PIP) in its operational role. This decision fundamentally changes your strategy. There is no longer a free option via the public portal: you must choose a certified platform (PDP) certified private platform to issue and receive your electronic invoices.
Are you ready for 2026?
We offer an appointment to assess your level of preparation.
FAQ
FAQ - Calendar and key dates to remember
The DGFIP has not announced any new delays. The September 2026 / September 2027 timeline is considered definitive by all market players. The 101 certified platforms approved in January 2026 and the investments from publishers confirm that the deployment is indeed underway. It is advised not to base your commercial or accounting strategy on a new delay.
If your company has exceeded the ETI thresholds (250+ employees, >1.5 billion € revenue, >2 billion € balance sheet) for two consecutive years and is officially classified as ETI, you are subject to the obligation to issue electronic invoices starting from September 1, 2026. This timeline is earlier than that of SMEs and micro-enterprises. If in doubt about your classification, your accountant can help you confirm your official category.
Two major risks await you: operational (you cannot receive electronic invoices from your ETI suppliers → payment delays, accounting blockages, VAT anomalies) and regulatory (financial penalties for non-compliant invoices, the amount of which will be set by decree). The operational risk is immediate and certain from September 1, 2026, the regulatory risk will gradually arise starting in 2027.
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