Spain

France is moving all domestic B2B invoicing onto structured electronic data. Instead of sending PDFs by email, businesses exchange invoices through platforms approved by the tax authority, known as Plateformes Agréées (PA). The reform is one of the most significant changes to French invoicing in decades.

The reform has two parts. E-invoicing covers domestic transactions between VAT-registered businesses. E-reporting covers the data that does not travel as a domestic B2B invoice, such as cross-border sales, B2C transactions and, in some cases, payment information. Together, they give the tax authority a near real-time view of economic activity and a stronger tool against VAT fraud.

The rollout is phased by company size. Since September 2026 every business must be able to receive e-invoices, and large companies and ETIs must also issue them. SMEs and micro-enterprises have until September 2027 to start issuing, but they should not wait: their customers and suppliers are already moving.

The reform applies to businesses established in France and subject to VAT, including companies under the franchise en base VAT exemption. Every one of them must be able to receive e-invoices from 1 September 2026, whatever its size.

The obligation to issue depends on company size. Large companies and ETIs have had to issue e-invoices and file e-reporting since September 2026. SMEs and micro-enterprises must do the same from September 2027. Size categories follow the French definitions based on headcount, turnover and balance sheet (verify the thresholds). Foreign businesses without an establishment in France fall mainly under the e-reporting rules rather than e-invoicing.

In-scope invoices must be issued and received in a structured format through a Plateforme Agréée. Every business must choose a PA for receiving, even if it does not issue e-invoices yet. A PDF sent by email is no longer a valid invoice for in-scope transactions.

The reform also adds new mandatory invoice fields. These include the buyer's SIREN number, the category of transaction (goods, services or mixed), the option for VAT on debits where it applies, and the delivery address when it differs from the billing address. ERP data and master data need to hold these fields before invoices can be generated correctly.

Beyond the invoice itself, businesses must manage e-reporting for transactions outside the e-invoicing scope, and track invoice lifecycle statuses such as received, rejected, approved and paid, which are exchanged between platforms.

Three formats are accepted, all based on the European standard EN 16931: UBL, UN/CEFACT CII and Factur-X. Factur-X is a hybrid format, a readable PDF/A-3 with the structured XML data embedded, which helps businesses that still want a visual invoice alongside the data.

The infrastructure is decentralised. Invoices move between Plateformes Agréées, which pass the required data to the tax authority. A central directory (annuaire) records which PA each business uses, so invoices can be routed correctly. Chorus Pro remains the channel for invoices to the French public sector.

HubBroker sits between your ERP and the PA you choose. We take invoice data from your existing system, whether that is Dynamics 365, Business Central, SAP Business One, e-conomic or another ERP, and map it to UBL, CII or Factur-X with the new mandatory fields in place.

Every invoice is validated before it leaves, so errors are caught early rather than rejected by the platform. Inbound invoices and lifecycle statuses come back into your ERP as structured data, and HubBroker's IDP converts any remaining PDF supplier invoices so your accounts payable team works with a single digital flow.

For foreign groups with French entities, this means you can meet the French requirements without replacing the ERP your teams already know. HubBroker handles the formats and connections, and you keep control of your process.