E-invoicing in France 2026-2027: the complete guide for the self-employed

The reform in a nutshell

France is generalizing electronic invoicing between businesses (B2B). An invoice will no longer be a simple PDF emailed to your client: it will be a structured file, sent through an approved platform, whose data is readable by the tax authority.

The goal: fight VAT fraud, simplify returns and reduce payment delays. The point for you: be ready in time so your invoicing never stalls.

Who is concerned?

Almost every business established in France, including the self-employed and micro-businesses — even those under the VAT exemption regime.

B2B operations : the core of the reform (e-invoicing).

Sales to individuals (B2C) : no e-invoice, but data reporting called e-reporting.

The 2026-2027 timeline

1 September 2026 : all businesses must be able to receive an e-invoice; large companies must also start issuing them.

1 September 2027 : issuing becomes mandatory for SMEs and micro-businesses.

What changes

A compliant e-invoice is a structured format (e.g. Factur-X, a hybrid PDF + XML, or UBL / CII), routed through a platform that delivers it and reports the data.

PDP, PPF, e-reporting

PDP : a state-approved platform that issues, receives and transmits your e-invoices.

PPF : the public directory that routes invoices.

e-reporting : reporting of B2C sales and some international transactions.

What to do now

Check your clients: B2B or B2C?

Update your details — review your mandatory invoice information.

Choose a tool that produces compliant, structured invoices.

Plan ahead.

Official source: impots.gouv.fr.

What about Robi AI?

Robi AI already generates your quotes and invoices in the compliant structured format (Factur-X / XML), with sequential numbering and mandatory details handled for you — by voice or text. You stay focused on invoicing, and your documents are already ready for the obligation.

Conclusion

E-invoicing is an upgrade, not a threat. Remember the two dates — receive by 1 Sept 2026, issue by 1 Sept 2027 — use a tool that already produces compliant invoices, and you will handle it stress-free.