“A real productivity lever”: Five questions about how electronic invoicing will change French businesses

Electronic invoicing is becoming a requirement across France, with companies subject to VAT now expected to receive invoices in digital form. The government says the reform will help it fight VAT fraud more effectively.

The rule applies from Sept. 1, 2026, to a wide range of businesses, from small family-run operations to companies listed on the CAC 40. Self-employed businesses that do not pay VAT are excluded. The government estimates that nearly 10 million businesses could be affected.

The timetable for sending electronic invoices is more gradual. Large companies and mid-sized firms must be able to issue digital invoices from this year. The same obligation will extend to small and medium-sized businesses, very small companies and microenterprises on Sept. 1, 2027.

The reform is presented as a major change in the daily work of French businesses, with the publication describing electronic invoicing as “a real productivity lever.”