E-invoicing: 1 September 2027 is next financial year
Since 1 September 2026 every French business must be able to receive electronic invoices. On 1 September 2027 SMEs and micro-businesses must issue them too. For a firm, it is the moment to issue invoices straight from approved days.
The timeline
1 September 2026
Reception mandatory for every business; issuing for large and mid-sized companies.
1 September 2027
Issuing mandatory for SMEs and micro-businesses, with e-reporting of out-of-scope transactions.
What it asks of a firm
- Structured invoices (Factur-X, UBL or CII), no longer a PDF sent by e-mail.
- Transmission through a DGFiP-approved platform (Plateforme Agréée), with lifecycle statuses.
- Accurate client data: SIREN, billing address, operation category.
- The “paid” status sent for services, where VAT is due on payment.
What Octaro does
- Every invoice and credit note is issued as EN 16931 Factur-X, validated before issue.
- The invoice starts from approved days, rebillable expenses and installments: nothing to re-key.
- Gapless numbering per company, invoices sealed and archived for ten years.
- Payments recorded per VAT rate, for the “paid” status.
- Transmission through the approved platform chosen for each company. The connector is being qualified: ask us where it stands.
Frequently asked
My firm has fewer than 250 employees: does 2026 concern me?
Yes, for reception: you must already be able to receive your suppliers’ electronic invoices. Issuing becomes mandatory on 1 September 2027.
Can I keep e-mailing PDFs?
No, between VAT-registered French businesses after the deadline. The format must be structured and go through an approved platform.
Do I need a new invoicing tool?
Only if yours cannot produce a structured invoice and hand it to an approved platform. It is a good moment to invoice from approved time rather than a spreadsheet.
Sources: impots.gouv.fr and economie.gouv.fr, the B2B e-invoicing timeline.
See your own month in Octaro
Thirty minutes: we open the demo on a firm like yours, from a consultant's timesheet to the month's invoices and margin.