If you run a small or medium business in France, you have probably already come across this information: electronic invoicing is becoming mandatory. Between circulating dates, acronyms (PDP, PPF, Factur-X), and anxiety-inducing articles, it can be hard to know exactly what applies to you, and when.
This article answers three simple questions: what is changing, by when, and what you need to do.
The real timeline, without confusion
There are two distinct obligations, with different dates depending on your company size:
| Obligation | Who | Date |
|---|---|---|
| Receive electronic invoices | All companies, without exception | September 1, 2026 |
| Issue electronic invoices | Large companies and mid-caps | September 1, 2026 |
| Issue electronic invoices | SMEs and micro-enterprises | September 1, 2027 |
In practice: if you run a small or medium business, you must be able to receive an electronic invoice from September 2026, but you have until September 2027 to issue your own in the new format.
What “electronic invoice” actually means
It’s not simply a PDF sent by email — many companies already do that today, and it won’t be enough anymore. A truly compliant electronic invoice contains structured data, automatically readable by accounting software.
Factur-X in one sentence
For France, the format chosen is called Factur-X: a PDF that also contains the invoice’s structured data, invisible to the eye but readable by a machine.
What to actually do — and a point often misunderstood
Generating the right file is not enough: it also needs to be transmitted correctly. From September 2026, transmitting an electronic invoice in France must go through an accredited partner dematerialization platform (PDP).
Try it without commitment
Factilix generates your compliant Factur-X invoices (and UBL/Peppol if you invoice clients in Belgium or the Netherlands), with automatic verification before download.
Previewing your generated invoice is free and immediate, no credit card required. Payment only happens when you download the final file — €3.90 for a one-off invoice, or €29/month as a subscription.
Article updated on July 11, 2026. Regulatory timeline verified against official sources (impots.gouv.fr, legifrance.gouv.fr). Dates may change — always check the most recent version on government websites.