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France’s 2026 E-Invoicing Mandate: What Businesses Need to Know

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min
Published on:
May 21, 2025

Starting September 1, 2026, electronic invoicing will become mandatory for businesses in France. Initially targeting large and intermediate-sized companies, the reform will expand to include all companies—SMEs and micro-enterprises—by September 1, 2027. This reform aims to modernize tax reporting and reduce VAT fraud through digitized, real-time invoice tracking.

In this article, we’ll walk you through what the mandate means, who it affects, and how you can use Mindee’s OCR technology to ensure compliance with minimal operational friction.

📅 Key Compliance Deadlines

Timeline graphic showing France’s mandatory e-invoicing rollout from 2025 to 2028. Key milestones include September 2026 for large/mid-sized companies and September 2027 for SMEs. Red glowing icons highlight each phase. Mindee logo at the bottom.
France's e-invoicing rollout timeline: Large and mid-sized companies must comply by September 2026, while SMEs follow by September 2027.
E-Invoicing Deadlines
Company Size Obligation Deadline
Large Enterprises Issue & receive e-invoices September 1, 2026
Mid-sized Enterprises Issue & receive e-invoices September 1, 2026
SMEs & Micro-enterprises Receive e-invoices September 1, 2026
SMEs & Micro-enterprises Issue e-invoices September 1, 2027

🔎 What Is the 2026 France E-Invoicing Mandate?

The reform introduces two major obligations:

  • E-invoicing: Businesses must issue and receive invoices in a structured digital format (e.g., Factur-X, UBL, CII).
  • E-reporting: Businesses must report transaction data to tax authorities for non-domestic B2B and B2C transactions.

To comply, companies must use either:

  • The Public Billing Portal (PPF) provided by the government, or
  • A certified Partner Dematerialization Platform (PDP).

Here is the link to learn more about approved platforms and obligations (in French).

🧩 Key Invoice Formats You Need to Know

France recognizes three structured invoice formats:

  • Factur-X – A hybrid format combining PDF (for humans) and XML (for machines).
  • UBL (Universal Business Language) – Common across Europe.
  • CII (Cross Industry Invoice) – Used for advanced B2B exchanges.

We also wrote a guide on Factur-X if you want to dig deeper!

🛠️ Step-by-Step: How to Prepare

Platform & Format Comparison

Platform & Format Comparison
Feature Public Billing Portal (PPF) Partner Dematerialization Platform (PDP) Factur-X Format UBL / CII Format
Free to use ❌ (Paid) ✅ Supported ✅ Supported
Advanced analytics ✅ (via XML layer)
ERP integration ❌ Limited ✅ Yes ✅ Compatible ✅ Compatible
Human-readable invoice ✅ Optional ✅ PDF + XML hybrid
Ideal for SMEs ⚠️ If advanced needs ✅ Yes ❌ Unless EDI is required
Integration with tax authority (e-reporting) ✅ Basic ✅ Advanced
Level of customization ❌ None ✅ High ✅ Configurable ✅ Technical setup required
Use case fit Basic needs / SMEs High-volume / ERP-driven orgs Best for mixed readability + automation Best for automation or EDI-heavy B2B

✅ Checklist for Compliance

  1. Determine Your Deadline
    Use the table above to identify when your business must comply.
  2. Choose a Platform
    Decide between the free PPF or a PDP. PDPs offer deeper integration and support for bulk workflows. Find certified PDPs here (French site).
  3. Adopt a Compliant Format
    Choose a supported structure: Factur-X for hybrid needs or UBL/CII for automation-heavy environments.
  4. Train Internal Teams
    Your finance, procurement, and IT teams should understand how to:
    • Handle compliant invoice formats
    • Submit data through the selected platform
    • Track errors or rejections

🚀 How Mindee Supports Your Transition

Mindee makes compliance easier with OCR and document parsing tools that:

  • Extract invoice data instantly from PDFs, scans, or images
  • Output structured data in formats compatible with Factur-X, UBL, and CII
  • Integrate easily into any ERP or middleware used to connect with the PPF or a PDP

By automating invoice capture and structuring, Mindee helps you stay ahead of regulatory changes without unnecessary complexity.

📌 Final Thoughts

France’s 2026 e-invoicing reform is a compliance challenge—but also a chance to upgrade your finance processes. With Mindee, you gain powerful OCR capabilities to digitize workflows and meet legal obligations efficiently.

Need help preparing? Talk to our team and get your system ready before the deadline!

Digital Transformation

Next steps

Try out our products for free. No commitment or credit card required. If you want a custom plan or have questions, we’d be happy to chat.

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FAQ

What is the 2026 e-invoicing mandate in France?

Starting in 2026, businesses in France must issue and receive invoices electronically using approved platforms and structured formats like Factur-X or UBL.

Who is affected by France’s e-invoicing law?

All businesses operating in France—from large corporations to micro-enterprises—will be required to comply, with deadlines depending on company size.

How can Mindee help with e-invoicing compliance?

Mindee provides OCR technology that extracts structured data from invoices, making it easy to generate compliant formats and integrate with PDPs or the PPF.