The reform of electronic invoicing is part of a progressive, but restrictive timetable. Two dates structure the entire system: September 1, 2026 And September 1, 2027.
This apparently simple division actually imposes an anticipated increase in workload for all companies.
A two-step implementation
The timetable is based on a logic of progressive extension:
- 2026: entry into the system (receipt required)
- 2027: generalization of the emission
This sequencing should not be interpreted as a delay. Rather, it marks the different stages of the same shift.
September 1, 2026: all companies must be able to receive
From this date, all companies subject to VAT must be able to receive electronic invoices.
This concretely implies:
- be connected to a approved platform
- be referenced in thecentral directory
- be able to integrate invoices into its systems
Even without an obligation to issue at this stage, no company can remain outside the system.
What changes from 2026
- receipt of invoices only via the system
- gradual disappearance of off-platform shipments
- adaptation of accounting and financial tools
The key point: connection becomes compulsory for everyone.
September 1, 2026: emission obligation for large companies and ETIs
At the same time, some companies will have to take an additional step.
Are concerned:
- THE large companies
- THE ETI (mid-sized companies)
They must:
- issue their invoices in electronic format
- transmit them via an approved platform
This first perimeter plays a role in priming the system.
September 1, 2027: generalization of the broadcast
One year later, the obligation extends to the entire economic fabric.
Are now concerned:
- THE SMEs
- THE TPE
- THE micro-entrepreneurs
From this date:
- all B2B invoices must be issued electronically
- all actors must be fully integrated into the system
The changeover becomes complete.
Summary of the calendar
| Date | Companies concerned | Obligation |
|---|---|---|
| September 1, 2026 | All | Reception |
| September 1, 2026 | Large companies + ETI | Emission |
| September 1, 2027 | All | Emission |
This table summarizes the logic, but does not fully reflect the operational implications.
A ramp-up from 2025
In fact, preparation does not begin in 2026.
Companies must anticipate now:
- choosing a platform
- tool upgrade
- data structuring
Publishers, accountants and integrators are already engaged in this transition phase.
Waiting until 2026 amounts to intervening in a system already in operation.
The case of micro-entrepreneurs and small structures
The reform also concerns the lightest structures.
A micro-entrepreneur subject to VAT must:
- be able to receive from 2026
- issue electronically from 2027
Even with limited billing volume, technical integration remains necessary.
What remains allowed during the transition
The transition to all electronics is gradual.
During the transitional phase:
- certain representations in PDF may remain
- but they must be backed by structured data
- and circulate via the platforms
The PDF becomes a display, no longer a channel.
A broader reading of the calendar
The calendar is not limited to a series of dates.
It organizes:
- the gradual entry of companies into a common system
- the rise of platforms
- alignment of practices
Behind these deadlines, a synchronization of the economic fabric is taking place.
A short timetable, lasting impacts
Between September 2026 and September 2027, all French companies will switch to a new invoicing model.
The time frame is short on the scale of the necessary transformations:
- redesign of tools
- technical integration
- process adaptation
