Electronic Invoicing 2026 — Everything that the French SMEs need to know
Electronic invoicing becomes mandatory in France starting September 1, 2026 for receipt, and September 2027 for issuance by SMEs/TPEs.
This is not an administrative formality — it is a transformation of your financial processes. Here is everything you need to know to be ready, and how Odoo simplifies this transition.
Electronic invoicing — or e-invoicing — does not refer to a PDF sent by email. It is an invoice issued, transmitted, and received in the form of structured electronic data, in a machine-readable format: Factur-X, UBL, or CII.
These invoices must necessarily go through a Partner Dematerialization Platform (PDP) approved by the State. Since October 2024, the Public Invoicing Portal (PPF) has abandoned its role as an operator — all companies will have to choose a certified private PDP.
Two distinct obligations must be noted:
- E-invoicing—issuance and receipt of electronic invoices between VAT-registered businesses (B2B transactions)
- E-reporting—transmission of transaction data to the tax authorities for uncovered operations: B2C sales, international operations, exempt transactions
Good to know: A simple PDF sent by email will no longer be a compliant invoice after September 2026. The invoice must be in a structured format and pass through a certified PDP.
Key dates
The official calendar 2026–2027
The reform is being rolled out gradually according to the size of the company. Here are the official dates and what they concretely imply for your SME.
Deadline | Obligation | Concerned companies |
September 1, 2026 | Mandatory receipt of electronic invoices | TOUTES les entreprises assujetties à la TVA |
September 1, 2026 | Mandatory issuance + e-reporting | Large companies (>5,000 employees) & mid-sized companies (250–5,000 employees) |
September 1, 2027 | Mandatory issuance + e-reporting | SMEs, very small businesses, micro-enterprises subject to VAT |
What many SMEs are unaware of
What many SMEs are unaware of: Even if you are an SME and are not yet required to issue electronic invoices, you will need to be able to receive them by September 2026. If you work with mid-sized or large companies, they will have to send you electronic invoices from that date.
Who is affected by the electronic invoicing ?
All French companies subject to VAT are concerned, regardless of their size, legal form, or turnover. This reform impacts all domestic B2B transactions.
Are mandatorily concerned:
- SMEs and ETIs in their B2B transactions
- VSEs and micro-entrepreneurs subject to VAT
- Liberal professions subject to VAT
- Associations conducting commercial activities subject to VAT
- French subsidiaries of foreign groups
The only exceptions: companies exempt from VAT (non-subject micro-entrepreneurs) are not concerned by B2B e-invoicing — but they remain subject to e-reporting for certain transactions.
Data formats
The 3 formats of electronic invoices authorized in France
French regulations allow three formats of structured electronic invoices. These formats contain structured XML data, automatically readable by computer systems — unlike the standard PDF which is just a digital image.
format | Description | Recommended usage |
Factur-X | Hybrid format PDF + embedded XML. Readable by both humans AND machines. | French SMEs — Recommended |
UBL 2.1 | Pure XML format. Universal Business Language. European standard Peppol l | International trade, EU public procurement |
CII | Facture intersectorielle. Format XML pur issu des normes ISO | Large industrial companies, EDI flows |
Pour les PME françaises travaillant en B2B domestique, Factur-X est le format recommandé : il conserve l'apparence d'un PDF classique tout en intégrant les données structurées dans un fichier XML embarqué.
The choice of the invoicing platform
Choose your PDP : the essential criteria
Since the abandonment of the Public Invoicing Portal (PPF) in October 2024, all companies must choose a certified Partner Dematerialization Platform (PDP) from the first 101 approved by the DGFIP in January 2026.
A PDP is a certified private provider that manages the complete cycle of electronic invoicing: issuance, transmission, reception, legal archiving for 10 years, and e-reporting to the tax administration.
The essential selection criteria:
- Integration with your ERP or accounting software: a PDP that does not connect natively to your tool creates double entry and risks of error.
- Functional scope: issuance of Factur-X/UBL, automatic reception and integration, legal archiving for 10 years, automatic e-reporting.
- Pricing model: some PDPs charge per document (€0.05 to €0.50 per invoice), others charge a monthly flat fee.
- Support and assistance: crucial for SMEs without a dedicated IT team.
- Verifiable DGFIP certification: the official list is available on impots.gouv.fr
Odoo undergoing PDP certificationOdoo is in the process of being certified as a Partner Dematerialization Platform in France. Once certified, Odoo users will be able to issue and receive electronic invoices directly from their ERP, free of charge and without volume limits.
Compliance
The 5 steps to be compliant by 2026
Here is the approach we recommend to all SMEs for successful compliance, without rushing and without the risk of operational blockage.
1
Step 1 — Diagnosis of Your Current Situation
Inventory your current invoicing tools, estimate your volumes of invoices issued and received per month, and identify your medium-sized and large clients (who will need to send you electronic invoices starting in 2026). This initial diagnosis takes about half a day with Advanced Conseil.
2
Step 2 — Choosing the right PDP
Select the certified platform suited to your size, volume, and existing tools. If you use Odoo, the question becomes much simpler: Odoo will be its own PDP once certified, with no additional cost per document.
3
Step 3 — Configuration and Integration
Setting up your tool to generate compliant formats (Factur-X, UBL), activating the new mandatory mentions for 2026, connecting to the chosen PDP, and testing incoming and outgoing flows. On Odoo, Advanced Conseil completes this configuration in 1 to 3 business days.
4
Step 4 — Team Formation
All invoice issuers and receivers must be trained in the new processes: how to issue an electronic invoice, how to validate a received invoice, how to handle a rejection or an error. The Odoo training lasts about half a day on average.
5
Step 5 — Testing, Validation, and Deployment
Pilot phase with a few willing clients and suppliers before widespread deployment. Validation of generated formats, incoming flows, credits, and deposits. Coordination with your accountant for accounting integration.
Why electronic invoicing is an opportunity, not a constraint.
Beyond legal compliance, SMEs that correctly anticipate this reform gain tangible operational and financial benefits.
✔ Reduced payment times - electronic invoices are processed more quickly. Payments arrive on average 8 to 12 days earlier according to our observations.
✔ Reduced administrative costs by 65% - DGFIP estimate on invoice processing (printing, postage, archiving, manual entry)
✔ Real-time cash management—instant visibility on issued, received, and pending invoices—directly integrated into Odoo
✔ Simplified VAT compliance— automatic pre-filling of declarations, fewer entry errors, reduced risk of tax audits
✔ Reliable financial data—each invoice is a structured data flow, usable for your reporting and financial dashboards
Are you ready for 2026?
We offer an appointment to assess your level of preparation.
FAQ
Your questions about electronic invoicing
Receiving is mandatory for all companies starting September 1, 2026. Issuing is mandatory starting September 1, 2026 for large companies and mid-sized enterprises, and September 1, 2027 for small and very small enterprises. Therefore, all companies must be equipped to receive before September 2026, even if their obligation to issue is later.
It depends on your software and its version. Modern ERPs like Odoo 16+, Sage 100, Cegid, EBP, and Pennylane integrate or prepare for compliance. Older software or simple invoicing tools often require migration. A diagnosis of your current configuration is the first step — Advanced Conseil performs it for free in 45 minutes.
The Public Invoicing Portal was supposed to be the State's free platform. Since October 2024, the State has officially confirmed the abandonment of the PPF in its operational role of issuing and receiving. It now only exists as a directory of companies. All companies must now mandatorily choose a certified private PDP from the 101 approved by the DGFIP.
Specific financial penalties have not yet been definitively set by decree. However, the operational risk is immediate: your SME and large group clients will no longer be able to legally send you paper or PDF invoices starting September 2026. This means payment delays, accounting blockages, and potentially exclusion from certain markets.
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