Mandatory receipt for all businesses subject to VAT from September 1, 2026: here is everything you need to know about the electronic invoicing obligation to be ready on time.
From September 1, 2026, all businesses subject to VAT must receive their invoices in electronic format via an approved platform. For the issuance of electronic invoices, large companies and ETIs will also have to get started on this date and VSEs and SMEs have an additional year to prepare.
September 1, 2026: the reception obligation concerns 100% of companies
From September 1, 2026, all companies subject to VAT established in France must be able to receive electronic invoices, regardless of their size, via an approved platform. According to the DGFiP (press release of January 16, 2026), nearly 10 million economic actors are affected by this reform.
What does it mean to be able to receive? This involves two actions before the deadline:
- Designate an approved platform registered by the DGFiP
- Register in the centralized business directory
The centralized business directory allows your suppliers to send you their electronic invoices via the right platform. Without this registration, your suppliers, who must also be compliant, will not be able to send you their invoices. This is why you absolutely must register before September 1, 2026.
A differentiated calendar for issuing electronic invoices
Although companies must all be able to receive electronic invoices via an approved platform from September 1, 2026, they are not all obliged to issue electronic invoices at the start of the school year. It all depends on the size of the issuing company. The DGFiP has defined two distinct deadlines, confirmed by the decree of October 7, 2022 and the 2024 finance law:
- For large companies and ETIs (more than 250 employees), the emission obligation is from September 1, 2026
- For SMEs, VSEs and micro-enterprises (less than 250 employees): the emission obligation is from September 1, 2027
| Business type | Obligation to receive | Issuance obligation |
| Large companies and ETIs (more than 250 employees) | September 1, 2026 | September 1, 2026 |
| SMEs, VSEs and micro-enterprises (less than 250 employees) | September 1, 2026 | September 1, 2027 |
E-reporting, namely the obligation to transmit transaction and payment data to the DGFiP, follows the same schedule. Large companies and ETIs must be able to issue electronically by September 1, 2026 and SMEs, VSEs and micro-enterprises have until September 2027, an additional year to have time to prepare.
VSE/SME: 5 steps to be ready to receive electronic invoices from September 2026
VSEs and SMEs are not obliged to issue their invoice electronically from September 1, 2026. On this date, if they are subject to VAT, they must simply be ready to receive electronic invoices via an approved platform, like large companies and ETIs (companies with more than 250 employees). How ? Here are 5 steps to help you be ready before the deadline.
- Audit your current invoicing flows: identify the volume of invoices received, their current format (PDF, paper) and the suppliers concerned.
- Choose an approved platform registered by the DGFiP: the official list of the first 101 approved platforms was published by the DGFiP on January 16, 2026.
- Register in the centralized directory: this step is essential so that your suppliers can send you their electronic invoices.
- Train the teams concerned: the transition impacts accounting and sales administration. It is therefore necessary to anticipate the training to reduce the risk of error at the time of the changeover.
- Test acceptance in real conditions: approved platforms offer test environments before the deadline.
What role for the Public Billing Portal (PPF) after the reform?
The Public Billing Portal (PPF) was to play a central role in this reform: offering companies a public and free solution for issuing and receiving their electronic invoices. On October 15, 2024, the Ministry of the Economy announced the abandonment of this project for two reasons: the maturity of the private market, with more than 70 approved platforms already registered on that date, and the need to meet the schedule within the defined deadlines.
Despite its elimination in this reform, the PPF retains two residual roles. It serves as a mandatory centralized directory: each company must declare the approved platform it has chosen to receive its electronic invoices, so that its suppliers can send them correctly. It also plays the role of concentrator of tax data transmitted by the platforms approved by the DGFiP. On the other hand, the PPF no longer allows electronic invoices to be issued or received directly: companies must go through an approved private platform.
What are the penalties for non-compliance?
Non-compliance with obligations linked to the electronic invoicing reform exposes companies to financial fines specified by the 2026 finance law. These sanctions apply gradually depending on the nature of the breach. Three scenarios are defined:
- Fail to issue an electronic invoice when the obligation applies: fine of €50 per non-compliant invoice, capped at €15,000 per calendar year.
- Do not designate an approved platform to receive your invoices: after a formal notice remains without effect for 3 months, an initial fine of €500 is imposed, then €1,000 per additional quarter of non-compliance.
- Not transmitting transaction and payment data (e-reporting): fine of €500 per missing transmission, capped at €15,000 per calendar year.
These sanctions do not apply in the event of a first offense if the company regularizes spontaneously or within 30 days following a request from the tax administration. Beyond this grace period, fines accumulate until the situation is regularized, which can represent a significant cost for structures that are slow to comply.
How to choose your approved platform for reform?
All companies subject to VAT must designate an approved platform registered by the DGFiP before September 1, 2026. The official list of the first 101 approved platforms was published by the DGFiP on January 16, 2026. Four objective criteria make it possible to compare approved platforms beyond just the price:
- Compatibility with management or accounting software already used by the company. A platform directly integrated into its software avoids re-entry and reduces the risk of error.
- Support for the three formats accepted by the DGFiP, Factur-X, UBL and CII.
- Compliance with the European PEPPOL standard, essential for companies that have international suppliers or customers.
- The level of support offered, particularly for accounting teams who will have to use the tool before the deadline.
An example of a platform approved by the DGFiP for electronic invoicing
Among the 101 approved platforms registered by the DGFiP in January 2026, we find solutions like Pennylane or Tiime, as well as Sage 50.
Sage 50 is accounting and commercial management software integrating an approved platform registered by the DGFiP, included in all versions of the subscription at no additional cost. It is published by the Sage group, listed on the FTSE 100, whose solutions are deployed in several dozen countries and distributed by a network of certified resellers in France.
The Sage 50 approved platform supports the three formats accepted by the DGFiP (Factur-X, UBL and CII) and complies with the PEPPOL standard, which also covers exchanges with European partners. SMEs that already use Sage 50 as an accounting management tool can thus manage their compliance with the reform without migrating to separate software.
Reform of the Electronic Invoice and obligation to receive: our FAQ
Is a company that does not receive any supplier invoices still affected by the receipt obligation?
Yes. According to the DGFiP, the receipt obligation applies to all companies subject to VAT established in France, including those which have no or few suppliers concerned as of September 1, 2026. Any company must designate an approved platform and register in the centralized directory before this date, even if it does not anticipate receiving electronic invoices immediately.
Will the PDF sent by email still be accepted after September 2026?
Not as a mode of reception. From September 1, 2026, all companies must receive their invoices via an approved platform registered by the DGFiP. VSEs and SMEs can still send invoices in PDF format until September 1, 2027, provided they submit them on their approved platform and not send them directly by email.
Can a business change approved platforms after registering?
Yes. The system is designed to be interoperable. According to the DGFiP, a company can change approved platforms without losing its data or modifying its reception flows. All you have to do is update your declaration in the centralized directory. The approved platforms registered by the DGFiP are interconnected, which guarantees the continuity of exchanges with suppliers and customers, regardless of the platform used by each.
Does the reform apply to foreign companies that invoice French customers?
No. The electronic invoicing reform only concerns exchanges between companies subject to VAT established in France. A foreign company that invoices a French customer is not subject to the e-invoicing obligation.
What happens if a supplier sends an electronic invoice to a company that has not yet designated an approved platform?
The invoice cannot be sent correctly. Without registration in the DGFiP centralized directory, a company is invisible to the approved platforms of its suppliers, who cannot identify which platform to route the invoice to. This may result in processing delays and commercial disputes, in addition to the sanctions provided for in the 2026 finance law.
What are the 4 new mandatory information on electronic invoices?
According to economie.gouv.fr, 4 new information must appear on all electronic invoices from September 1, 2026:
- The category of the transaction (sale, provision of services or both)
- The option to pay VAT on debits if applicable
- The full delivery address of the good if it differs from the billing address
- The SIREN number of the buyer subject to VAT.
What is the difference between electronic invoicing and e-reporting?
Electronic invoicing (e-invoicing) refers to the obligation to issue and receive structured invoices via an approved platform, for B2B exchanges between companies subject to VAT established in France. E-reporting refers to the obligation to transmit transaction and payment data to the DGFiP for operations not covered by e-invoicing: sales to individuals and international trade. Both obligations follow the same schedule depending on the size of the company.
Sources
- economie.gouv.fr — Everything you need to know about electronic invoicing
- DGFiP press release of January 16, 2026 — List of the first 101 approved platforms
- impots.gouv.fr — Official list of approved platforms
- Finance Law 2026 — LAW no. 2026-103 of February 19, 2026
- Press release from the Ministry of the Economy of October 15, 2024
- Decree No. 2022-1299 of October 7, 2022
