Facturation Électronique Obligatoire 2026
The 1 September 2026 go-live milestone of France's e-invoicing reform, from which every VAT-registered business must be able to receive electronic invoices and large enterprises and ETIs must issue them.
The go-live milestone of the French reform. From 1 September 2026, every VAT-registered business in France must be able to receive electronic invoices through a Plateforme Agréée, regardless of size, and large enterprises and intermediate-sized enterprises (ETIs) must issue them. SMEs and micro-enterprises join the issuance obligation on 1 September 2027. The Direction Générale des Finances Publiques (DGFiP) has signalled a tolerant approach to good-faith difficulties during the start-up phase.
Related terms
Browse all →Post-Audit Model
E-invoicingAn e-invoicing architecture where invoices are exchanged directly between buyer and seller and reviewed by the tax authority only retrospectively, typically through audits or periodic reporting.
Continuous Transaction Controls
ComplianceAn umbrella term for tax-authority systems that monitor invoices in (near) real time — including clearance, real-time reporting, and SAF-T-style periodic feeds.
Fawtara Rollout Checker
Compliance PhasesOTA tool to confirm which rollout phase a taxpayer falls into via VATIN
Oman E-Invoicing Rollout Phases
Compliance PhasesPilot and phased waves by taxpayer size, through to government entities
Need to comply with Facturation Électronique Obligatoire 2026?
Talk to our compliance team — we’ll show you exactly how Complyance handles it.
