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France e-invoicing — receiving invoices

Date to be confirmed · application

What changes?

Receive covered domestic electronic invoices through an approved platform.

Who is affected?

French businesses covered by the VAT e-invoicing reform, including microenterprises and SMEs

When?

Date to be confirmed. Already applicable; domestic B2B invoicing and e-reporting are different duties.

What to do

  1. Check whether your business matches this scope: French businesses covered by the VAT e-invoicing reform, including microenterprises and SMEs
  2. Choose an approved receiving platform or a connected compatible solution.
  3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
  4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

Pennylane

Primary source

France electronic invoicing (CGI Art 289 bis)

Checked 11 October 2026. A fresh date confirmation was not established. Do not rely on a date from an older summary.