France mandates e-invoicing for all VAT-registered businesses from September 2026

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Starting 1 September 2026, all VAT-subject businesses established in France must be able to receive structured electronic invoices through the country's new national platform network. Large and mid-sized companies must also begin issuing e-invoices on that date, while SMEs and micro-enterprises have until 1 September 2027 to comply with issuance requirements. France's 2026 Finance Law significantly raised non-compliance penalties, increasing the fine for failing to issue an e-invoice from €15 to €50 per invoice, capped at €15,000 annually. Accepted invoice formats include UBL 2.1, UN/CEFACT CII, and Factur-X, all compliant with the EN 16931 standard, and transmission must occur via accredited platforms rather than through the Peppol network used in some other European mandates. Developers building B2B SaaS products for French customers will need to integrate e-invoicing capabilities into their platforms ahead of the deadlines.

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