The verdict in three sentences
France's e-invoicing reform requires every VAT-registered company to receive electronic invoices since 1 September 2026, and SMEs and micro-businesses to issue them by 1 September 2027 at the latest. The choice of an accredited platform (formerly PDP) and the quality of the ERP connection decide whether the reform becomes red tape or a productivity gain. For an SME with EUR 50M revenue, the full project costs EUR 8,000 to 35,000 in year one.
Timeline and obligations in 2026
The public invoicing portal now acts as a directory and tax-data concentrator. Invoices must flow through a platform accredited by the tax authority, which also transmits invoicing and payment data (e-reporting).
| Obligation | Large companies and mid-caps | SMEs and micro-businesses |
|---|---|---|
| Receiving e-invoices | 1 September 2026 | 1 September 2026 |
| Issuing e-invoices | 1 September 2026 | 1 September 2027 |
| E-reporting (B2C, international) | 1 September 2026 | 1 September 2027 |
| Accepted formats | Factur-X, UBL, CII | Factur-X, UBL, CII |
| Fine per non-compliant invoice | EUR 15, capped at EUR 15,000 a year | Same |
| Fine per missing e-report | EUR 250, capped at EUR 15,000 a year | Same |
An SME with EUR 50M revenue and fewer than 250 staff falls in the SME category: it already receives electronically and has one year to switch issuing. That window is a chance to handle the connection properly rather than in a rush.
Choosing an accredited platform
More than a hundred platforms are registered. They differ in pricing, native ERP connectors and added services (bank reconciliation, approval workflow, legally valid archiving).
| Criterion | ERP vendor platform | Specialist platform | Bank or accountant platform |
|---|---|---|---|
| Typical profiles | Sage, Cegid, Pennylane | Generix, Docoon, Esker, Tiime | Bank and firm offers |
| Typical price | Included or EUR 50 to 300/month | EUR 0.10 to 0.50 per invoice or EUR 100 to 800/month | EUR 20 to 150/month |
| Connector to your ERP | Native if same vendor | API and many connectors | Often limited |
| Suitable volume | Low to medium | Medium to high, multi-entity | Low |
| Approval workflow | Basic | Advanced, multiple circuits | Basic |
| 10-year archiving | Often included | Included | Varies |
For 20,000 invoices received and 15,000 issued a year, per-invoice pricing at EUR 0.25 comes to about EUR 8,750 a year. A EUR 500 monthly flat fee, EUR 6,000 a year, becomes cheaper above 24,000 invoices a year.
Connecting the ERP: what drives the budget
The connection means producing outgoing invoices in the right format with the new mandatory fields (customer SIREN, delivery address, nature of the transaction, VAT-on-debits option), and automatically feeding incoming invoices into the accounting workflow.
| Setup | 2026 connection budget | Lead time |
|---|---|---|
| Recent ERP with native connector to the platform | EUR 2,000 to 5,000 excl. VAT | 2 to 4 weeks |
| Standard ERP, Factur-X export to configure | EUR 5,000 to 10,000 excl. VAT | 4 to 8 weeks |
| Legacy or bespoke ERP, custom UBL flow | EUR 10,000 to 25,000 excl. VAT | 8 to 14 weeks |
| Multi-company, several ERPs | EUR 15,000 to 35,000 excl. VAT | 10 to 16 weeks |
| Automatic PO, receipt, invoice matching | EUR 3,000 to 8,000 excl. VAT optional | 3 to 6 weeks |
| Third-party data cleanup (SIREN, addresses) | EUR 1,000 to 4,000 excl. VAT | 1 to 3 weeks |
The quality of the supplier and customer master data is the first success factor: one missing SIREN is enough to block routing an invoice through the directory.
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Mini case study
Isabelle, CFO of an industrial SME with EUR 50M revenue in Lille, receives 18,000 supplier invoices and issues 12,000 invoices a year. Manually processing an incoming invoice (entry, matching, approval) costs about EUR 4, against EUR 1.5 once automated: a saving of EUR 2.5 x 18,000 = EUR 45,000 a year. On the issuing side, electronic sending replaces printing and postage, about EUR 1.5 per invoice, or EUR 18,000. Spending: platform at EUR 450 a month (EUR 5,400), standard ERP connection at EUR 9,000 excl. VAT, master-data cleanup EUR 2,500. Net gain in year one: 45,000 + 18,000 - 5,400 - 9,000 - 2,500 = EUR 46,100.
FAQ
Is a PDF sent by email still a valid e-invoice?
No, for B2B transactions between VAT-registered businesses in France, only structured Factur-X, UBL or CII formats sent through an accredited platform comply. Each non-compliant invoice risks a EUR 15 fine, up to EUR 15,000 a year.
Can we use the public invoicing portal directly?
No, since the refocus decided in 2024, the public portal serves as a directory and concentrator. You must go through an accredited platform, some of which start at EUR 20 a month for low volumes.
Do we need to change ERP?
Rarely. Most ERPs on the market produce Factur-X after an update. A switch is only justified for an unsupported ERP, and building a custom UBL flow at EUR 10,000 to 25,000 excl. VAT is often cheaper than migrating.
When should we start for issuing in September 2027?
Ideally in Q1 2027 at the latest, to allow 3 to 4 months of testing with your first 20 customers. Integrators will be saturated in summer 2027.
Are invoices to customers in Africa or outside the EU affected?
They are not subject to mandatory e-invoicing, but their data must be sent through e-reporting via the platform, with a EUR 250 fine per omission.
Let's scope your project. We audit your ERP and third-party master data, help you choose the accredited platform and price the connection at EUR 5,000 to 25,000 excl. VAT, delivered in 4 to 14 weeks. Detailed quote within 48 h. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
