A French client demands an e-invoice before 2027: your rights
In France, small businesses must issue e-invoices from 1 Sept 2027. What the DGFiP says if a client demands one earlier, and how to reply.
Em resumo
- •French SMEs, micro and small businesses must issue e-invoices from 1 September 2027.
- •The DGFiP guide states the reform does not let a client impose e-invoicing on you before that date.
- •A client should not refuse to process or pay an invoice just because it is not electronic.
- •You can opt in early, but only through an approved platform (plateforme agréée).
The situation
A large French client tells you it now only accepts e-invoices. You are a freelancer or small business and thought you had until 2027. Who is right?
The answer is in the DGFiP's practical start-up guide (July 2026), question 20.
The French calendar
| Date | Obligation | Who |
|---|---|---|
| 1 Sept 2026 | Receive e-invoices | All businesses |
| 1 Sept 2026 | Issue e-invoices + e-reporting | Large and mid-sized companies |
| 1 Sept 2027 | Issue e-invoices + e-reporting | SMEs, small and micro businesses |
Source: economie.gouv.fr.
What the DGFiP says
A contract can still organise a paperless exchange: that is a commercial agreement, not the law.
How to reply
State the deadline calmly and show you are preparing: your issuing obligation starts on 1 September 2027; until then you keep sending compliant invoices through the usual channel, and you will share your platform details once active.
Opting in early
Voluntary e-invoicing is allowed, but it must go through an approved platform (plateforme agréée). A Factur-X PDF sent by email is a structured invoice the client's software can read, not yet an invoice sent through the reform's circuit.
With Robi
Robi turns a few spoken or typed sentences into a quote or invoice and exports Factur-X (EN 16931) invoices, flagging missing mandatory fields before export. Robi is an invoice creation tool, not an approved platform. Learn more about Factur-X.
Source: DGFiP practical guide, July 2026.
Perguntas frequentes
Can a French client force me to issue e-invoices before 2027?+
Not as a legal obligation. The DGFiP guide says the reform does not let a client impose e-invoicing on an SME or micro business before 1 September 2027. A contract can still require a paperless exchange.
Can I issue e-invoices voluntarily before 2027?+
Yes, through an approved platform. You can start with a single client or invoice type.
Is a Factur-X PDF sent by email an e-invoice?+
It is a structured invoice. Under the reform, an e-invoice is issued and transmitted through an approved platform.
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