E-invoicing in France: what foreign-owned companies need to know
France is moving all invoices between French businesses to electronic invoicing. The reform started on 1 September 2026 and will apply to every company by 1 September 2027.
If your group has a French subsidiary, its invoicing process is changing. Here is what that means in practice.
The timeline
Since 1 September 2026: every company subject to VAT in France must be able to receive electronic invoices. Large and mid-sized companies must also issue them.
From 1 September 2027: small and medium-sized companies and micro-companies must issue electronic invoices too.
What changes
A structured format. A PDF sent by email is no longer an electronic invoice. Invoices are issued in a structured format such as Factur-X, UBL or CII.
An approved platform. Invoices go through a platform approved by the French tax authorities. Each company chooses its own platform.
New mentions. Invoices must show additional information, including the customer's SIREN number and whether the sale concerns goods, services or both.
E-reporting. Sales to consumers and transactions with foreign customers or suppliers are not e-invoiced, but their data must be transmitted to the tax authorities on the same timeline.
What it means for a French subsidiary
A French subsidiary is fully in scope, whatever the nationality of its parent company. Invoices between the French entity and its foreign group companies fall under e-reporting rather than e-invoicing.
A foreign company with no establishment in France is generally outside the e-invoicing obligation, but its French customers will receive and process invoices through their own platform.
Your group ERP may need a connector to the French platform. The project usually involves IT, accounts payable and accounts receivable teams.
Where to start
Check the status of your French entity under the reform: large, mid-sized or small company.
Choose an approved platform compatible with your ERP or accounting software.
Clean your customer and supplier data, starting with SIREN numbers.
Test the full cycle before your issuing deadline.
What this page does not cover
Implementation details, data formats and the list of approved platforms are updated by the French tax authorities. This page is a general guide, written in November 2026, not advice for your situation. A French version of this guide is available on our facturation électronique page.
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We help your French entity get ready
We review your current invoicing process, help you choose a platform that fits your tools and adapt your accounting workflows. Your finance team gets clear answers in English.
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92400 Courbevoie
contact@montaben-expertise-conseil.com