France B2B e-invoicing mandate goes live 1 September 2026
The French Finance Act enacted on 2 February 2026 confirmed 1 September 2026 as the mandatory date for B2B e-invoicing. From that date, every VAT-registered business in France must be able to receive e-invoices. Large and mid-sized companies must also issue them. SMEs and micro-enterprises must issue e-invoices by 1 September 2027. DGFiP ran a live pilot February through August 2026 to stress-test the infrastructure. Businesses choose between an approved platform ('plateforme agréée') or Chorus Pro for B2G. Certain invoice types like works contracts still require Chorus Pro only.