Electronic invoicing in France
Secure your obligations, even internationally.
Are you a French company operating internationally, a foreign group established in France, or are you considering setting up a subsidiary there? The French reform of electronic invoicing may have consequences for your invoicing processes and tax obligations.
INELYS INTERNATIONAL supports you by taking into account your organization, your tools and your operations in France and abroad.
Support for electronic invoicing
Manage your performance in France and internationally
Are you looking to establish a presence in France, support the growth of your subsidiary, or adapt your group's invoicing processes? INELYS INTERNATIONAL supports you at every stage of your transition, taking into account your organization and international constraints:
Framework and presentation of the reform
Identification of your obligations in France and the applicable deadlines.
Audit of flows
Analysis of your billing processes, your tools and your exchanges with your French and foreign partners.
Selection of the approved platform (AP)
Identifying a solution tailored to your organization and existing accounting systems.
Action plan and deployment
Recommendations, tool configuration and process adaptation.
Team support
Assistance in getting started with new billing tools and processes.
Expertise adapted to international environments
Accustomed to working with companies facing international challenges, our teams offer pragmatic support tailored to your business and organization.
Our independence from publishers allows us to prioritize solutions that meet your needs, whether it's integrating electronic invoicing into your existing tools or deploying a new platform.
What is an electronic invoice?
An electronic invoice is an invoice issued, transmitted, and received in a standardized format, containing structured data that can be automatically processed by computer systems. Unlike a simple PDF sent by email, it must comply with tax authority requirements and be processed through an approved platform. This allows for automated invoice processing and ensures reliable data exchange.
A closer look at the Factur-X, UBL and CII formats
The French reform provides for three main electronic invoice formats: Factur-X, UBL, and CII. The Factur-X format combines two elements:
A human-readable PDF/A-3 file that allows the invoice to be viewed as it is today.
An XML file containing structured data, directly usable by software.
The UBL and CII formats, on the other hand, are based on structured XML files. These different formats allow for the automated processing of billing information.
What changes for your operations?
in France and internationally?
Transactions between companies established in France
Businesses subject to VAT and established in France must use electronic invoicing for their transactions covered by the reform. This obligation also applies to French subsidiaries of foreign groups when they carry out transactions covered by the system.
Operations with foreign partners
International trade is subject to specific rules. Transactions with customers or suppliers established abroad are not necessarily subject to French electronic invoicing. However, some transactions must be reported to the tax authorities, a process known as e-reporting. A foreign company without a French establishment for VAT purposes is not subject to the French obligation to issue and receive electronic invoices. However, it may be affected by e-reporting when it carries out certain transactions for which it is liable for French VAT.
The role of approved platforms
An approved platform (AP) is an operator registered with the tax authorities. It ensures the transmission of electronic invoices between businesses and the communication of regulatory data to the tax authorities. A national directory allows businesses to identify their chosen platform and ensure the correct delivery of electronic invoices. INELYS INTERNATIONAL assists you in selecting your platform and integrating it with your existing tools, taking into account your potential international transactions.
Electronic invoicing: key dates in the reform
Two main deadlines to be compliant
Since September 1, 2026
Reception is mandatory for all companies established in France concerned.
All VAT-registered businesses established in France must be able to receive electronic invoices. Large companies and mid-sized enterprises (ETIs) must also issue invoices electronically for the relevant transactions.
From September 1, 2027
Mandatory issuance for SMEs and VSEs
The SMEs, micro-enterprises, and micro-enterprises concerned will in turn have to issue their electronic invoices. They can anticipate this deadline by adopting the appropriate tools now. E-reporting obligations also follow a phased schedule. For foreign companies not established in France, the deadlines depend in particular on their size, the nature of their operations, and their status with regard to French VAT.
Your questions about electronic invoicing in France
Our answers in a few words
Prepare your compliance in France
with INELYS INTERNATIONAL
Are you expanding your business in France or looking to adapt your group's invoicing processes to French requirements? Our teams will assist you in identifying your obligations, securing your invoice exchanges, and implementing solutions tailored to your organization, both in France and internationally.