France E-Invoicing Checker: Does the Reform Apply to You?
France’s e-invoicing reform went live on 1 September 2026. Answer a few questions to see whether your business must receive e-invoices, issue them, e-report transaction data, or do nothing new, and from which date. It works for French businesses and for UK, US and EU companies selling into France.
Dossier · Facturation électronique
Question 01
Q01
Where is your business established?
France splits businesses by where they are established for VAT, not by whether they hold a French VAT number.
How the checker decides
Section titled “How the checker decides”The reform has three parts, and the checker tells you which ones apply to you:
| Part | What it covers | Who it applies to |
|---|---|---|
| Receiving e-invoices | Being reachable through an approved platform (Plateforme Agréée) | Every VAT-registered business established in France, since 1 September 2026 |
| Issuing e-invoices | Sales between two businesses established in France | Large and mid-sized companies since 1 September 2026, SMEs and micro-businesses from 1 September 2027 |
| E-reporting | Consumer sales and international B2B sales, sent as data through your platform | French businesses on the same dates. Foreign businesses only for sales where they owe French VAT outside OSS and IOSS |
The first question does most of the work. France splits businesses by whether they are established in France for VAT, not by whether they have a French VAT number. A foreign company with a French branch that has its own staff counts as established. A foreign company with only a French VAT number, or stock in a French warehouse, doesn’t.
For French businesses
Section titled “For French businesses”If you’re established in France and subject to VAT, you’re in scope. Your size decides the date you start issuing:
| Your size | Receive | Issue and e-report |
|---|---|---|
| Large (GE) or mid-sized (ETI) | Since 1 Sep 2026 | Since 1 Sep 2026 |
| SME (PME), micro-business or micro-entrepreneur | Since 1 Sep 2026 | From 1 Sep 2027 |
Size uses the last financial year closed before 1 January 2025, per legal entity. The full calendar and the four new invoice mentions are in E-invoicing in France.
For foreign businesses
Section titled “For foreign businesses”Without a French establishment you never issue or receive French e-invoices. The checker then asks how you sell into France, because e-reporting depends on who owes the French VAT on each sale:
- Sales to French businesses are under the reverse charge. The customer reports them, so you don’t.
- Consumer sales through OSS or IOSS are excluded.
- Consumer sales on a French VAT return, such as orders shipped from stock in France, are e-reported.
- Marketplace sales where the marketplace is the deemed supplier are most likely out of your reporting. The DGFiP hasn’t confirmed this case, so the checker flags it.
- Purchases you self-account for, such as moving your own stock into France from another EU country, are e-reported from 1 September 2027, whatever your size.
Size counts your whole company worldwide. The detail, with worked examples, is in France e-invoicing for foreign companies.
After you get your result
Section titled “After you get your result”- In scope? Compare the approved platforms, check that your directory entry points to the platform you choose, and plan your switch to Factur-X, UBL or CII.
- E-reporting only? Pick a platform that supports e-reporting for non-established companies. You don’t need a directory entry.
- Behind schedule? The DGFiP isn’t fining businesses that are making a serious effort to comply during the start-up phase. Keep a record of each step. See what “no fines if you’re trying” really means.
The checker is free and runs in your browser. It’s a guide, not legal advice. If your answer says “check”, or you’d rather hand the French side to someone, use the Get in touch form under your result and a tax expert will reply within one business day.
Who has to use e-invoicing in France?
Section titled “Who has to use e-invoicing in France?”Every VAT-registered business established in France, of any size, including micro-entrepreneurs under the VAT franchise. All of them must be able to receive e-invoices through an approved platform since 1 September 2026. Large and mid-sized companies issue them from 1 September 2026, and SMEs and micro-businesses from 1 September 2027.
Does French e-invoicing apply to foreign companies?
Section titled “Does French e-invoicing apply to foreign companies?”Not the e-invoicing part. Businesses with no establishment in France don’t have to issue or receive French e-invoices, even with a French VAT number. They may have to e-report French sales on which they owe the VAT outside OSS and IOSS, usually from 1 September 2027.
Do I need a Plateforme Agréée if I only sell to French businesses from abroad?
Section titled “Do I need a Plateforme Agréée if I only sell to French businesses from abroad?”Usually not. Sales to French VAT-registered businesses fall under the reverse charge, so the customer owes the VAT and reports the purchase. You keep sending a normal invoice marked Autoliquidation.
Are OSS and IOSS sales covered by French e-reporting?
Section titled “Are OSS and IOSS sales covered by French e-reporting?”No. Sales you declare through Union OSS, non-Union OSS or IOSS are excluded from French e-reporting. Sales you declare on a French VAT return, such as orders shipped from stock in France, are in scope.
How is company size worked out for the e-invoicing dates?
Section titled “How is company size worked out for the e-invoicing dates?”Size is measured per legal entity, using the last financial year closed before 1 January 2025. For foreign companies it covers the whole company worldwide, not just French sales. Large and mid-sized companies start on 1 September 2026, SMEs and micro-businesses on 1 September 2027.
Is the checker’s answer legally binding?
Section titled “Is the checker’s answer legally binding?”No. It applies the DGFiP’s published rules as of October 2026 to your answers, but it can’t see every detail of your business. Use it to know where you stand, then confirm edge cases, such as marketplaces or stock in France, with an adviser or with us.
Related guides
Section titled “Related guides”- E-invoicing in France: the full reform, calendar, formats and penalties
- France e-invoicing for foreign companies: every non-established situation with worked examples
- France’s approved platforms compared: how to choose a Plateforme Agréée
- Factur-X explained: the hybrid PDF format most small French businesses will use
- E-invoicing in Europe: every EU country’s mandate and timeline