Octaro

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. 1 September 2026

    Reception mandatory for every business; issuing for large and mid-sized companies.

  2. 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.