Guide · E-invoicing in France

Mandatory e-invoicing in France: a clear guide for independents.

If you run a business in France, you’ve probably heard about the reform, approved platforms and Factur-X, without being quite sure what you need to do or when. This guide lays it all out, without the jargon, focusing on what actually applies to you.

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7 days free · No credit card · You choose your plan at the endPublished on October 3, 2026 by the EYE LEAD team

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Factur-X · EN 16931

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In short

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In France, all businesses subject to VAT, micro-entreprises included, must be able to receive electronic invoices since September 1, 2026.
The obligation to issue electronic invoices between businesses applies to SMEs and micro-entreprises from September 1, 2027.
Invoices go through a platform approved by the French tax authorities, in a structured format such as Factur-X.
Always check your own situation on impots.gouv.fr.

The key points

Scroll · 4 key points

E-invoicing guide

✓Published October 3, 2026

✓4 key points

✓3 Q&As

Receiving: it already applies

Since September 1, 2026, your business suppliers can send you their invoices electronically, and you must be able to receive them through an approved platform.

Issuing: September 2027 for small businesses

For your sales to businesses, issuing e-invoices becomes mandatory on September 1, 2027 for SMEs and micro-entreprises.

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Sales to individuals: e-reporting

An invoice to a private individual isn’t an e-invoice within the meaning of the reform, but the sale data is sent to the tax authorities (e-reporting) through your platform.

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B2B · Factur-XB2C · e-reporting

A PDF sent by email will no longer be enough

For business-to-business sales, an e-invoice is a structured file (Factur-X, UBL or CII) that goes through an approved platform, not just a PDF.

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Mandatory e-invoicing in France: a clear guide for independents.

Receiving: it already appliesIssuing: September 2027 for small businessesSales to individuals: e-reporting

Get ready in 4 steps

Check your details

Your SIREN number, address, VAT regime and legally required mentions must be up to date in your invoicing tool, along with the SIREN numbers of your business clients.

Choose your approved platform

Either directly or through your invoicing software, which connects to it for you (EYE LEAD goes through SUPER PDP).

Test receiving

Make sure your suppliers’ invoices arrive properly and that you know how to approve or reject them.

Prepare for issuing

Before September 2027, send your first invoices in electronic format so you can fix any errors before it becomes mandatory.

Frequently asked questions

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Does it apply to a micro-entreprise under the VAT exemption (franchise en base de TVA)?

Yes for receiving, and for issuing from September 2027 on sales to businesses. The VAT exemption doesn’t exempt you from the reform. Check your situation on impots.gouv.fr or with your accountant.

What is the Factur-X format?

A human-readable PDF that also contains the invoice data in structured form, readable by the platforms. It’s one of the formats accepted under the reform.

How does EYE LEAD help with e-invoicing?

EYE LEAD generates your invoices in Factur-X format, checks their compliance before sending, transmits them via SUPER PDP, an approved platform, and automatically retrieves your supplier invoices.

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