E-invoicing: what's changing for your business

No need to panic. We'll explain everything clearly, without technical jargon.

What is e-invoicing?

Today, when you send an invoice, you probably create a PDF with Word or Excel and email it. It's simple and it works.

But that won't be enough anymore.

French law now requires a new system: your invoices must go through a certified platform that automatically forwards them to your customer AND to the tax authorities. The goal? To fight VAT fraud and simplify tax audits.

In practice, your invoice must be in a machine-readable format (not just a standard PDF), and it will travel through a secure system instead of a simple email.

The timeline: when does it start?

Two key dates to remember.

1 September 2026

All businesses (including micro-enterprises and sole traders) must be able to receive invoices in electronic format.

In short: your suppliers will start sending you e-invoices. You need to be ready to receive them.

1 September 2027

All businesses must also issue their invoices in electronic format.

In short: you will no longer be able to send PDF invoices by email to your business clients. Everything will go through the platform.

How does it work in practice?

The system relies on three key players.

Your invoicing software

This is what creates your invoices in the correct format. It must be compatible with the reform. Dolibarr, for example, is fully compliant.

The certified platform

Think of it as the official "postman". It delivers your invoices to your clients and sends the data to the tax authorities. You need to choose one.

The national directory (PPF)

This is the official register managed by the French government. It knows which business uses which platform, so invoices reach the right destination.

In a nutshell: the journey of an invoice

You create your invoice in your software → it's automatically sent to your certified platform → the platform forwards it to your client's platform → at the same time, the data is transmitted to the tax authorities. Everything is automatic — you don't need to do anything extra.

Accepted formats

A simple PDF is no longer enough. Here's what's allowed.

Factur-X

The simplest format. It's a standard PDF (that you can read normally) with an embedded data file readable by computers. The best choice for small and medium businesses.

UBL

A 100% digital format, only readable by software. A European standard, mainly used for automated exchanges between large companies.

CII

Another 100% digital format, an international standard. Primarily used by large industrial groups for high-volume transactions.

Important

A PDF sent by email, a scanned paper invoice, or a Word/Excel invoice will no longer be considered valid electronic invoices. You must use one of the three formats above, transmitted through a certified platform.

What about sales to individuals or abroad?

Mandatory e-invoicing only applies to transactions between French businesses (B2B).

However, there is an additional requirement called e-reporting:

  • Sales to individuals (B2C): you must report your sales data to the tax authorities via your certified platform. You don't need to send an e-invoice to the customer, but the data must be reported.
  • International transactions: sales to and purchases from companies outside France must also be reported through e-reporting.

The timeline is the same: September 2027 for small and medium businesses.

What are the penalties for non-compliance?

The tax authorities have set fines, but also a leniency clause.

Failure to issue

€15 per invoice not issued in electronic format, capped at €15,000 per year.

No platform registered

€500 fine if you haven't chosen a certified platform (after a 3-month formal notice).

Missing e-reporting

€500 per missing declaration, capped at €15,000 per year.

Leniency clause

No penalty for a first offence if you become compliant within 30 days.

What do you actually need to do?

4 simple steps to get ready.

1

Choose compatible software

Your invoicing tool must be able to produce invoices in Factur-X, UBL or CII format. If you're still using Excel or Word, it's time to switch.

2

Choose a certified platform

You need to register with a platform officially certified by the French government. It will handle the transmission of your invoices and data.

3

Register in the directory

Your platform will automatically register you in the national directory (PPF). Your clients and suppliers will then be able to find you.

4

Test before the deadline

Don't wait until the last minute. Test sending and receiving invoices with your platform so you're confident when the time comes.

We take care of everything with Dolibarr

Dolibarr is fully compatible with e-invoicing (Factur-X, UBL). We host it, configure it, and keep it up to date. All you have to do is create your invoices — the rest is automatic.

From €20.73 excl. VAT/month

Got questions? We'll explain.

We help you understand what's changing and choose the right solution. First consultation free, no commitment.

02 54 73 20 45 dsi@caldera-info.fr Contact us