E-invoicing in France: The Last Mile Before the Reform Scheduled in 2026 Comes into Effect
In this article in Le Figaro, Caroline-Emilie Schuster, Partner at Eight Advisory, comments on the introduction of electronic invoicing in 2026 in France, which is intended to reduce VAT fraud and simplify business relationships.
From 1 September 2026, large and medium-sized companies in France will have to issue their invoices in electronic form via government-approved dematerialisation platforms. This obligation will be extended to all companies subject to VAT in 2027. Despite debates about a possible postponement, the French National Assembly has confirmed this timetable, in particular to strengthen the fight against VAT fraud.
Caroline-Émilie Schuster, Partner at Eight Advisory, points out that the reform will provide the tax authorities with a clear overview:
“It will provide a clear, consolidated view of all billing, transaction and payment data, together with the applicable VAT rates, enabling the dispatch of pre-filled VAT returns to businesses”.
According to the French Department of Public Finances (Direction générale des finances publiques), this reform could enable savings of up to EUR 3 billion by 2028.
“Furthermore, businesses will also be required to submit e-reports via partner dematerialisation platforms (PDPs) for transaction and payment data involving non-VAT-registered parties, including individuals, associations and foreign companies”, adds Caroline-Émilie Schuster.
The roll-out of electronic invoicing is gaining momentum, both in France and abroad. In March, the European Union adopted a directive requiring this format for cross-border intra-community transactions from 2030 onwards.
Read the full version of this article by Anne Bodescot published in Le Figaro on 28 April 2025 (available in French) and request our white paper E-invoicing reform in France (available in French).
