France is introducing a significant reform to its invoicing framework, requiring companies to adopt electronic invoicing for domestic B2B transactions. This change forms part of a broader digital transformation initiative aimed at improving VAT compliance and increasing efficiency across the economy.
Businesses operating in France should begin preparing now to ensure they comply with the new requirements and implementation timelines.
What is changing?
Under the new rules, companies established in France and subject to VAT will be required to issue and receive invoices electronically for transactions involving goods and services within France.
The reform applies to:
- supplies of goods and services between VAT-registered businesses in France
- advance payments relating to such transactions
- certain auction sales of second-hand goods, artworks, and collectables.
Electronic invoicing will need to be processed via a state-approved platform, known as a Partner Dematerialisation Platform (PDP).
Implementation timeline
The roll-out will be phased based on company size:
- From 1 September 2026: All companies must be able to receive electronic invoices.
- From 1 September 2026: Large companies and mid-sized businesses.
- From 1 September 2027: SMEs and micro-companies.
This phased approach reflects the scale and complexity of implementation across different business sizes.
Additional invoice requirements
Alongside the shift to digital invoicing, new mandatory data fields will apply. These include:
- the customer’s SIREN number
- the delivery address, where different from the billing address
- clarification on whether the transaction relates to goods, services, or both
- indication where VAT is payable on a debit basis.
These additional requirements are intended to improve transparency and enable more effective VAT reporting.
If you would like to discuss further, please do not hesitate to get in touch with your usual Crowe contact.
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