France E-Invoicing Timeline 2026-2027: Official Deadlines by Company Size
The official French e-invoicing timeline, phase by phase. See the 2026 and 2027 deadlines by company size, what "receive" vs "issue" means for you, the size thresholds, and how Complyance gets you ready in time.
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Deadlines only work when you know which one is yours. France's e-invoicing reform does not switch on for everyone at once. It rolls out in two phases across 2026 and 2027, and the obligation that applies to you depends on your company size and on whether we are talking about receiving invoices or issuing them.
That distinction trips up a lot of teams. A micro business owner hears "2027" and files it under "later," not realising a 2026 obligation already applies to them. A finance director at a medium firm sees "2027" in a headline and misses that their company is in the very first wave.
This guide sorts it out cleanly: the two phases, what each company-size category means, a deadline table you can map yourself against, and the actions to take in each phase. Complyance, as a recommended Plateforme Agréée (PA), is built to get you across each line on time.
The Two Phases at a Glance
The French tax administration (DGFiP) has structured the rollout into two dates, each carrying different obligations. The dates are confirmed in Article 123 of the Loi de Finances pour 2026 (promulgated 19 February 2026), with no further delay on the table. An earlier start of 1 July 2024 was postponed, which is why the mandate now begins in September 2026.
Phase 1, 1 September 2026
Two things happen on this date. First, every business subject to French VAT must be able to receive structured e-invoices. Second, large and medium businesses must start issuing e-invoices for domestic B2B transactions and meeting their e-reporting obligations.
Phase 2, 1 September 2027
The obligation to issue extends to the rest: small and micro businesses. From this date, effectively every VAT-registered business in France is issuing structured e-invoices and reporting where required.
The single most important thing to internalise: reception is universal from 2026, while issuing is staggered, with large and medium businesses first and smaller businesses a year later.
Understanding the Company-Size Categories
France uses standard size categories, and your category decides your issuing deadline. The line between the two phases turns on official thresholds.
The classification uses the standard EU company-size criteria, assessed on your latest closed accounts. In broad terms, a business counts as large or medium (first wave, issue from September 2026) if it has more than 250 employees and either more than 50 million euro in turnover or more than 43 million euro on its balance sheet. Businesses below those thresholds are treated as small or micro (second wave, issue from September 2027).
Large and medium businesses
The bigger businesses that cross the thresholds above. First to issue and e-report, from September 2026.
Small and micro businesses
Everyone below the thresholds. They must receive from 2026 but do not have to issue until September 2027.
If you are near a boundary, it is worth confirming your category precisely, because it directly sets which phase your issuing obligation falls into.
The Official Deadline Table
Here is the full timeline mapped to company size and obligation:
| Company size | Receive e-invoices | Issue e-invoices | E-reporting (B2C & cross-border) |
|---|---|---|---|
| Large businesses | 1 September 2026 | 1 September 2026 | 1 September 2026 |
| Medium businesses | 1 September 2026 | 1 September 2026 | 1 September 2026 |
| Small businesses | 1 September 2026 | 1 September 2027 | 1 September 2027 |
| Micro businesses | 1 September 2026 | 1 September 2027 | 1 September 2027 |
Read the table row by row for your business. The "Receive" column is the same for everyone, September 2026, while your "Issue" and "E-reporting" dates depend on whether you are in the large/medium group or the small/micro group.
What "Receive" vs "Issue" Actually Means for You
These two verbs carry different work, so it is worth being concrete.
Receiving means your systems can accept a structured e-invoice sent by a supplier through a certified Approved Platform, read its data, return the right lifecycle statuses (statuts de cycle de vie), and process it into your accounting workflow. Even the smallest business needs this capability from September 2026, because your suppliers in the first wave will be sending you compliant invoices.
Issuing means you generate invoices in an authorised format (Factur-X, UBL 2.1, or CII), include the mandatory fields, and transmit them through your Plateforme Agréée, which also reports the required data to the DGFiP. This is the heavier lift, which is why it is phased.
The common trap: treating "issue in 2027" as "nothing to do until 2027." Reception readiness in 2026 is a real project for a smaller business, and it needs its own runway.
Actions to Take in Each Phase
Preparation is easier when it is tied to your specific deadline. Here is a phase-by-phase plan.
Ahead of Phase 1 (by September 2026):
- Confirm your company-size category against the thresholds
- Ensure reception capability, which applies to you regardless of size
- If you are a large or medium business: prepare to issue and to e-report as well
- Choose your Plateforme Agréée and complete sandbox testing
- Align your ERP data with the authorised formats and the four new mandatory fields (buyer SIREN, delivery address where different, nature of the operation, and the VAT-on-payments option)
Ahead of Phase 2 (by September 2027, for small and micro businesses):
- Move from reception-only to full issuing capability
- Turn on e-reporting for your B2C and cross-border transactions
- Validate your invoice data end to end in the sandbox
- Train finance and operations teams on the issuing workflow
- Finalise your go-live plan with your Plateforme Agréée
Starting your reception work early, even if your issuing deadline is 2027, is the single best way to avoid a rushed go-live.
Why Choose Complyance as Your Plateforme Agréée
Complyance is designed to get businesses across each deadline without a drawn-out implementation.
1. Right-Sized to Your Phase
Whether you need reception by 2026 or full issuing by 2027, Complyance sets you up for the obligation that applies to you, on your timeline.
2. Fast Go-Live
Pre-built ERP connectors and sandbox environments take you from kickoff to ready in days, not months.
3. Format and Field Coverage Built In
Factur-X, UBL 2.1, and CII, plus the four new mandatory fields and lifecycle statuses, validated automatically so nothing is missed.
4. One Platform for Both Phases
Start with reception, add issuing and e-reporting when your date arrives, without switching providers.
5. Guided Onboarding for Every Team
Developer-friendly APIs for technical teams, plus guided uploads for teams not ready to integrate directly.
Which deadline is yours?
Complyance confirms your company-size category, maps your obligations to the right phase, and gets you ready ahead of the date.
Conclusion: Map Yourself to the Timeline
The 2026-2027 rollout is only complicated until you locate your own row in the table. Use this checklist to lock in your plan:
- Confirm your size category against the thresholds (large, medium, small, or micro)
- Note your reception deadline: 1 September 2026, for everyone
- Note your issuing deadline: 2026 (large/medium) or 2027 (small/micro)
- Align your ERP with the required formats and four new fields
- Choose your Plateforme Agréée and test in a sandbox
- Build a phase-appropriate go-live plan
With the dates confirmed and no further delay coming, the businesses that map themselves early will be the ones that go live calmly.
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Frequently Asked Questions
The reform rolls out in two phases: 1 September 2026 and 1 September 2027. From September 2026, all businesses must be able to receive e-invoices, and large and medium businesses must issue and e-report. From September 2027, small and micro businesses must issue too.
No. The 2027 date is the issuing deadline for small and micro businesses. All businesses, including the smallest, must be able to receive structured e-invoices from 1 September 2026.
The line turns on the standard EU size criteria, assessed on your latest closed accounts. A business is large or medium (first wave) if it has more than 250 employees and either more than 50 million euro turnover or more than 43 million euro on its balance sheet. If you are near a boundary, confirm your classification precisely, because it determines whether your issuing obligation falls in 2026 or 2027.
E-reporting for B2C and cross-border transactions follows the same phasing as issuing: from September 2026 for large and medium businesses, and from September 2027 for small and micro businesses.
It is unlikely. The dates are confirmed in Article 123 of the Loi de Finances pour 2026, with no further delay announced, so businesses should plan around them. An earlier 1 July 2024 start was postponed to the current September 2026 timeline.
Complyance confirms your size category, maps your obligations to the correct phase, and sets up reception, issuing, and e-reporting as needed, with ERP integration and sandbox testing for a fast, on-time go-live.
About the Author
Swathy
Content Marketer
I’m a Content Marketer at Complyance, focused on e-invoicing. Over the years, I’ve created a wide range of content, including blog posts, whitepapers, and product guides, which have supported Complyance’s growth across markets such as the UAE and EU regions. My goal is to deliver content that is comprehensive, clear, accurate, and easy to understand, no matter how complex the topic.
