Since September 1, 2026, all French businesses must be able to receive electronic invoices. Only mid-sized companies (ETI) and large companies also have to issue them via an approved platform.
What actually changes in your inbox
You used to receive your supplier invoices by mail or email, as a PDF, and you entered them by hand into your software or spreadsheet. Since September 1, 2026, some also arrive as structured files deposited on a dematerialization platform. Not instead: in addition, for a while.
Your email inbox stays open. Your mail still arrives. But some of your suppliers, especially the larger ones, now deposit their invoices on an approved platform. If you haven't opened an account, those documents are waiting for you without your knowing it.
Who's already sending you electronic invoices
Since September 1, 2026, mid-sized companies (ETI) and large companies must issue their invoices electronically, via an approved platform. They're the first to switch over. Your individual clients and your fellow tradespeople can still send paper or PDFs: the issuing obligation for small and mid-sized businesses (TPE/PME) doesn't take effect until 2027. But on the receiving end, it's already active.
In practice, for a plumber or a joiner, the first invoices to switch over are those from buying groups, materials wholesalers, equipment rental companies and carriers. The rest follow.
What you need to check right away
Three checks, in under an hour, with nothing to buy:
- You've chosen an approved platform. The official list is on impots.gouv.fr. Without an open account, you can't receive anything.
- You've set up your access and entered your billing identifier (your SIREN). That's the number that lets suppliers find you.
- You've told your five biggest suppliers that you're registered, so you don't miss their first invoices.
The pitfalls we see on the ground
The first pitfall: waiting for the invoice in your inbox when it's actually on the platform. You see it two weeks later, the payment deadline is already running, and so is the dispute risk. Some suppliers keep sending the PDF in parallel for a few months, but not all of them, and not for long.
The second pitfall: believing your current software handles everything. Some management software opens a reception portal, others don't. Ask your software vendor whether your version is connected to an approved platform. Otherwise, you'll end up downloading the invoice from the platform and then re-entering it into your tool, one more step instead of one less.
What doesn't change, despite the noise
Your VAT, your deadlines, your quotes, your follow-ups: none of that is being overhauled. You keep issuing your own invoices as before: the obligation to issue them electronically only kicks in next year for small and mid-sized businesses. Your relationship with your accountant doesn't change. What changes is only the pipe through which some supplier invoices come in.
If you receive ten supplier invoices a month, the matter is quickly settled. On the other hand, if you place orders every day with several buying groups, the influx of documents can overwhelm a single person by the end of the day. See our article on the real cost of time spent looking for a document.
Where to start if you haven't prepared anything
No need to panic, but no time to lose either. Here's the order we follow when supporting an owner:
- Open the official list of approved platforms on impots.gouv.fr and register on one of them. An account, a SIREN, and you're up and running.
- Tell your five biggest suppliers that you're registered and give them your billing identifier.
- Ask your management software vendor whether your version is connected. If not, plan for two months of double entry.
- Check in every week: how many invoices arrive on the platform, how much time you spend on it, who handles it.
A sole owner spends a good half day on it at the start. A 15-person small business with three buying groups, a week. That's the price of peace of mind afterward. On our solutions for small businesses, this point is addressed in the very first weeks.
What if we did this for you
The obligation to receive electronic invoices is one more pipe in your day. That pipe can be taken over, from reception to filing, including data entry. Some hand off this paperwork to a system that handles it from within their current tools, without changing everything. We always start by laying out your real numbers, no strings attached. Discover what BenIT can build for an SMB, or our FAQ.
Frequently asked questions
Is a PDF invoice received by email an electronic invoice?
No. Under the reform, an electronic invoice is a structured file issued and transmitted via an approved platform. A PDF received by email remains a PDF. The two still coexist for now. Source: official FAQ, impots.gouv.fr.
I run a small business. When will I have to issue my invoices electronically?
The issuing obligation for small and mid-sized businesses takes effect in 2027. Since September 1, 2026, you only need to be able to receive electronic invoices from your suppliers.
I'm VAT-exempt or a sole trader (auto-entrepreneur). Does this affect me?
Yes. The reform applies to all businesses, including those exempt from VAT. Receiving electronic invoices has been mandatory since September 1, 2026, regardless of your VAT status. Source: official FAQ, impots.gouv.fr.
Do I still have to file my VAT returns?
Yes. The reform doesn't eliminate VAT returns. The process may evolve gradually, but nothing is automatic as of now. Your accountant remains your point of contact on this.
Where can I find the official list of approved platforms?
On the impots.gouv.fr website, under «Je passe à la facturation électronique» (Switching to e-invoicing). The list is maintained by the tax authorities and kept up to date. Be wary of unsolicited sales calls. Information: 0806 807 807 (free service, cost of the call).
How long does it take to get set up when you haven't prepared anything?
For a sole small business, count on about half a day: opening an account on a platform, entering your SIREN and notifying your main suppliers. For a small or mid-sized business with several buying groups, count on a week to set everything up and train the person handling reception.