The verdict in three sentences
France's e-invoicing reform took effect on 1 September 2026: mandatory reception for all companies, mandatory issuance for large companies and mid-caps, then for SMEs and micro-businesses on 1 September 2027. A B2B webshop that generates PDF invoices must now send them through an accredited platform in a structured format (Factur-X, UBL or CII), which costs EUR 2,000 to 12,000 excl. VAT to adapt. The project is contained if you start now, risky if you wait until summer 2027.
Who must do what, and when
| Company type | Receiving e-invoices | Issuing and e-reporting |
|---|---|---|
| Large companies (over 5,000 staff or EUR 1.5 bn revenue) | 1 September 2026 | 1 September 2026 |
| Mid-caps (250 to 4,999 staff) | 1 September 2026 | 1 September 2026 |
| SMEs (under 250 staff, revenue under EUR 50 m) | 1 September 2026 | 1 September 2027 |
| Micro-businesses | 1 September 2026 | 1 September 2027 |
| B2C and international B2B sales | Not subject to e-invoicing | E-reporting of transaction and payment data |
Planned penalties: EUR 15 per invoice not issued electronically, capped at EUR 15,000 a year, and EUR 250 per e-reporting failure, also capped at EUR 15,000 a year.
What the reform changes on a B2B site
| Site element | Before the reform | Once issuance is mandatory |
|---|---|---|
| Invoice format | PDF emailed or downloadable | Factur-X, UBL or CII sent through an accredited platform |
| Customer data | Company name, address | Customer SIREN number required at checkout or in the account |
| New mandatory fields | Standard fields | Delivery address if different, nature of the transaction (goods, services, mixed), VAT-on-debits option |
| Sales to consumers | Receipt or PDF invoice | E-reporting of aggregated amounts |
| Invoice statuses | No tracking | Lifecycle: submitted, rejected, approved, paid |
| Credit notes and returns | PDF credit note | Electronic credit note linked to the original invoice |
In practice, checkout must collect and validate the SIREN (Sirene API), the invoicing module must produce a structured file, and a connector must send it to the accredited platform and bring statuses back into the back office.
Adaptation budget and choosing the accredited platform
| Item | Range excl. VAT 2026 (estimate) | Comment |
|---|---|---|
| Accredited platform subscription | EUR 0.10 to 0.50 per invoice, or EUR 30 to 300 a month | Depends on volume and services (archiving, reminders) |
| Shopify, WooCommerce, PrestaShop connector | EUR 2,000 to 5,000 | Market app plus configuration and testing |
| Custom or headless ecommerce connector | EUR 5,000 to 12,000 | Platform API, rejection handling |
| SIREN collection and check at checkout | EUR 800 to 2,500 | Sirene API call and validation |
| E-reporting for B2C sales | EUR 1,500 to 4,000 | Daily or 10-day aggregated export |
| Acceptance testing and finance training | EUR 1,000 to 2,500 | Tests on 50 to 100 real invoices |
Criteria for choosing an accredited platform: native connector with your CMS or ERP, support for all three formats, legally valid archiving for 10 years, a status API and clear volume pricing. If your ERP (Sage, Cegid, Odoo) is already connected to a platform, the site should often go through the ERP rather than issue directly.
Mini case study
Sophie, CFO of a food packaging wholesaler in Nantes (180 staff, so an SME), issues 2,400 B2B invoices a month from her WooCommerce site. She already receives supplier invoices through the accredited platform chosen by her accountant. For issuance in September 2027 she budgets a connector at EUR 4,200, SIREN collection at EUR 1,200 and testing at EUR 1,500, EUR 6,900 in total. The subscription at EUR 0.20 per invoice costs EUR 480 a month. On the other side, ending printing, mailing and manual reminders saves about 35 hours a month at EUR 38 = EUR 1,330 a month. Payback: about 8 months.
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FAQ
Does an SME need to act from September 2026?
Yes for reception: it must have chosen an accredited platform to receive supplier invoices. Issuance is only mandatory from 1 September 2027, but adapting the site takes 6 to 12 weeks.
Is a plain PDF still valid?
No, between VAT-registered companies established in France, an unstructured PDF is no longer a valid e-invoice once the issuance obligation applies. Factur-X combines a readable PDF with a structured XML file.
Is the public invoicing portal free?
The public portal acts as a directory and tax data hub; issuing and receiving go through private accredited platforms, usually charging EUR 0.10 to 0.50 per invoice.
Are consumer sales affected?
They do not require an e-invoice, but amounts must be reported through e-reporting, on the same timeline as issuance.
What about foreign customers?
International B2B sales fall under e-reporting. UBL also eases Peppol exchanges with Belgium, where B2B e-invoicing became mandatory in January 2026.
Let's scope your project. Tell us your CMS, ERP and monthly invoice volume, and we will price the connector, SIREN collection and e-reporting. 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.
