PDF invoice after Sept 2026 in France: pay it, deduct VAT?

The question

Since 1 September 2026, every French business must be able to receive e-invoices. Yet PDF and paper invoices keep arriving. Should you reject them, pay them, deduct the VAT?

The DGFiP practical start-up guide (July 2026, questions 1 to 6) answers.

Yes, you can process and pay a PDF invoice

An invoice received by email, PDF or paper should not be set aside solely because it did not come through the electronic circuit, provided the transaction is real and the invoice contains the required information. The reform changes how invoices are transmitted, not the substantive rules on payment, bookkeeping or VAT deduction.

VAT deduction

Not using the electronic circuit does not automatically remove the right to deduct VAT. The usual substantive and formal conditions still apply.

Asking the supplier to regularise

If the supplier is already required to issue e-invoices (large or mid-sized company), you may ask for the same invoice through the electronic circuit. It is not mandatory at start-up and must not be used to delay a payment.

Duplicates

If the same invoice arrives twice, compare number, parties, date and amounts, keep one reference invoice and mark the others as copies. Never pay or book twice.

No receiving platform yet?

Receiving goes through an approved platform. Choose one without delay, directly or through your accounting software, accountant or bank. French law provides a 3-month formal notice, then fines of €500 and €1,000 (see our article on penalties).

With Robi

Robi creates your invoices from a few spoken or typed sentences and exports Factur-X (EN 16931). Robi is not an approved platform and does not receive supplier invoices.

Source: DGFiP practical guide, July 2026.