The 2026 e-invoicing reform: what changes for your business

France’s B2B e-invoicing reform changes how businesses issue and receive their invoices. Here is what you need to know to understand the change — and prepare for it with confidence.

A two-step timeline

The reform applies progressively, according to company size.

• 1 September 2026: every business must be able to receive electronic invoices. On the same date, issuing becomes mandatory for large companies and mid-sized businesses, along with e-reporting.
• 1 September 2027: the issuing obligation extends to SMEs and micro-businesses, and e-reporting is generalised.

In other words, no business is exempt from 2026: even the smallest organisations must be able to receive invoices in an electronic format.

Receive, issue, report

The reform rests on three complementary building blocks:

1. Receiving: accepting invoices in a compliant structured format.
2. Issuing: producing and transmitting valid electronic invoices.
3. E-reporting: sending the tax authority certain transaction and payment data, alongside invoicing.

The expected formats are those of the European standard EN 16931: Factur-X, UBL and CII.

PDP and PPF: who does what?

Two actors structure the exchanges:

• The Partner Dematerialisation Platform (PDP) is registered by the authorities to transmit and receive electronic invoices.
• The Public Invoicing Portal (PPF) acts as a directory — routing to the correct PDP — and as a data concentrator for the authorities.

How to prepare

• Take stock of your current invoicing flows (volumes, formats, tools).
• Check your ability to receive invoices now: it is the first deadline.
• Choose a compliant solution able to produce and validate EN 16931 formats.
• Anticipate e-reporting if you are a large or mid-sized company.

Compliance cannot be improvised: the earlier you anticipate, the smoother the transition.

Norvae supports you at every step: producing, validating, tracking and archiving your compliant invoices, with transport delegated to a registered PDP partner.