French e-invoicing 2026: check your compliance

The reform timeline

The reform rolls out in two steps. Receiving electronic invoices has been mandatory for every company since 1 September 2026: a micro-business must already be able to receive one from its supplier. Issuing depends on company size.

Obligation	Large and mid-sized companies	SMEs and micro-businesses
Receive electronic invoices	1 September 2026	1 September 2026
Issue electronic invoices	1 September 2026	1 September 2027
E-reporting (transactions and payments)	1 September 2026	1 September 2027

What size is your company under the reform?

The category follows the criteria of the French decree of 18 December 2008, for the legal entity identified by its SIREN number, based on the last financial year closed before 1 January 2025. A company moves up a category as soon as its headcount exceeds the threshold; otherwise, only if both its revenue AND its balance sheet total exceed the thresholds.

Category	Headcount	Revenue	Balance sheet total
Micro-business	under 10	€2M or less	or €2M or less
SME	under 250	€50M or less	or €43M or less
Mid-sized company	under 5,000	€1,500M or less	or €2,000M or less
Large company	above	above	above

E-invoice or e-reporting: it depends on your customers

E-invoicing covers your sales to VAT-registered businesses in France. Other operations fall under e-reporting, meaning your platform sends the data to the administration.

Sales to consumers: transaction e-reporting.
Sales to customers abroad: transaction e-reporting.
Services: payment data reporting (except reverse charge or the option to pay VAT on debits).
Companies established in Guadeloupe, Martinique or Réunion: subject to both schemes, as in mainland France.
Sales to customers in French Guiana or Mayotte, where VAT does not apply: e-reporting.

The new mandatory invoice mentions

Four mentions are added to invoices. They route the invoice and pre-fill VAT returns.

The customer's SIREN number.
The delivery address of goods, if it differs from the customer's address.
The type of operations: supply of goods, services, or both.
The mention "Option for payment of VAT on debits", if you chose that option.

Odoo and French e-invoicing

Odoo has been registered as an approved platform since 15 April 2026: it appears on the administration's list, among the platforms awaiting their compliance audit report. The "France - E-Invoicing (Approved Platform)" module sends and receives invoices through Odoo's platform. It exists in versions 17, 18 and 19 and installs with the French localization. An additional module handles e-reporting of point of sale sales.

Setup happens in Accounting > Configuration > Settings: activate electronic invoicing, verify the legal representative's identity, sign the designation form, then validate the registration with your identifier (SIREN or SIREN_SIRET). Odoo's documentation describes this procedure for Odoo Online and Odoo.sh. Each screen is detailed in our step-by-step French e-invoicing guide for Odoo.

The start-up phase: tolerance, not a postponement

The French minister for public accounts announced it on 11 July 2026, and the administration's practical guide confirms it: during the start-up phase, no penalties for companies acting in good faith that run into difficulties, as long as they are engaged in a serious compliance effort. The administration distinguishes these cases from inertia or refusal to join the system.

In practice, an invoice received by email or as a PDF should not be rejected for that reason alone if it matches a real operation. But electronic transmission remains the target: regularize as soon as possible and keep a record of your steps.

Frequently asked questions

I run a small business: what should I do now?

Since 1 September 2026, you must be able to receive electronic invoices: choose an approved platform and get registered in the directory. Issuing becomes mandatory for you on 1 September 2027.

Can I still receive PDF invoices?

During the start-up phase, an invoice received by email or as a PDF should not be rejected for that reason alone if it matches a real operation. The target remains an electronic invoice sent through an approved platform.

Is Odoo an approved platform?

Yes. Odoo appears on the list published by the administration, registered on 15 April 2026, among the platforms awaiting their compliance audit report. The matching module exists in Odoo 17, 18 and 19.

My Odoo is version 16: am I stuck?

The approved platform module does not exist in Odoo 16 and earlier. Two options: upgrade to a recent version, or use another approved platform able to receive and issue invoices on your behalf.

Will there be penalties from September 2026?

The administration has announced a tolerant approach: no penalties at start-up for companies acting in good faith and engaged in a serious compliance effort. It is not a postponement: the timeline still applies.

Cite this check

Advising companies on the French reform (accounting firm, federation, media)? Send them to the check, kept up to date as the rules evolve.

<a href="https://aidoo.ai/en/outils/conformite-facturation-electronique">French e-invoicing 2026 compliance check</a>

Sources

Updated on 23 September 2026

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