Electronic invoicing: the 2026–2027 timeline

01

Receiving and sending: two deadlines to distinguish.

Your business may need to receive electronic invoices before it has to issue them itself. Since 1 September 2026, businesses within scope, whatever their size, must be able to receive electronic invoices from suppliers required to issue them.

Issuing invoices and e-reporting have also applied since that date to large and intermediate-sized companies, known in France as ETIs. For small and medium-sized businesses and microbusinesses within scope, the deadline is 1 September 2027. These dates concern the French reform.

02

Start with what you already have.

Your business information and customer accounts are a good starting point. Check they are up to date, then identify sales to individuals, business orders and any customers abroad.

Your accountant helps confirm your company’s obligations and deadlines. With your reseller, then review an invoice produced by iotill, the available sales data and the platform connection. If you manage several stores, also consider each company separately: the number of tills does not determine your deadline.

03

Try it before you need it every day.

Choose a sale representative of your activity. Follow its stages: customer information, resulting document, transmission and exchange outcome. You can spot missing information and points to explain to your team.

Also decide who checks invoices and who acts if transmission encounters a problem. This preparation helps integrate the new exchange into your organisation before the day you need to invoice a customer.

Straightforward answers to your questions.

Can I leave everything until 2027 if I run a small business?

No. For businesses within scope, receiving invoices has already applied since September 2026. September 2027 is the deadline for issuing invoices and e-reporting for the relevant small and medium-sized businesses and microbusinesses.

How do I find the date that applies to my business?

Ask your accountant to confirm your business category and situation. The French tax authority also provides a tool to identify obligations based on size, customers, activity and VAT regime.