Electronic invoicing will gradually become mandatory in France starting September 1, 2026. Is your company ready?
This requirement will be implemented in two phases depending on company size:
Invoice reception obligation
👉 September 2026 for all VAT-registered entities
Invoice issuance obligation
👉 September 2026 for mid-sized and large companies
👉 September 2027 for SMEs and small businesses
These obligations cover several areas: invoicing, invoice tracking, and e-reporting. All this information will now have to be transmitted through certified platforms, enabling exchanges between companies and with government authorities.
A new partner for electronic invoicing in France
To support this transition, we have chosen Iopole as our partner for managing electronic invoicing in France. This collaboration will allow us to provide a compliant, secure solution fully integrated with Adfinity. It also enables us to benefit from Iopole’s experience as one of the first recognized French players capable of covering all legal requirements.
What this means in practice in France
Sending and receiving invoices
Adfinity will comply with French requirements for sending and receiving electronic invoices, notably thanks to our experience in Belgium and Luxembourg. All technical formats (UBL, CII, Factur-X) and their “Extended” versions will be supported for incoming invoices, while UBL will be the preferred format for outgoing invoices.
Invoice status management
French regulations require the tracking and communication of various invoice statuses.
- “Technical” statuses (issuance, receipt, rejection) are handled by our partner, who ensures compliance of both incoming and outgoing invoices and communicates these statuses to the authorities and partner platforms.
- “Business” statuses (approval, refusal, dispute) can be configured directly in Adfinity and will be transmitted via Iopole to the relevant recipients.
E-reporting
For companies subject to the issuance obligation, French authorities also require e-reporting for all transactions not covered by electronic invoicing, namely:
- B2C transactions
- International B2B transactions
This mandatory reporting must be submitted to the administration at regular intervals (every 10 days, monthly, or twice a month), depending on your VAT regime.
Adfinity will send the relevant invoice data to Iopole on a daily basis, and Iopole will be responsible for transmitting the consolidated data to the authorities at the appropriate time.
At this stage, several technical and regulatory aspects are still being clarified by the French administration. We are closely monitoring these developments to ensure compliance as quickly as possible.
Legal archiving
The mandatory legal archiving of electronic invoices will be handled automatically by our partner. However, please note that archiving costs depend on file volume. We therefore recommend optimizing the size of attachments to avoid unnecessary costs.
Are you affected by this obligation?
We have created a short questionnaire to quickly assess your situation and determine your obligations.
Do you have any questions or would you like more information? Please get in touch.