Overview
- From September 1, 2026, all VAT‑registered entities must be able to receive electronic invoices, with large and mid‑sized firms also required to issue them; full send‑and‑receive obligations apply to all from September 1, 2027.
- Bercy opened a nationwide information campaign across TV, radio and print, and activated a dedicated assistance line at 0 806 807 807 with detailed guidance on impots.gouv.fr.
- A voluntary pilot has begun with 1,000 companies testing invoice emission and 6,000 testing reception, and authorities say pilot data will not be used for enforcement.
- Adoption figures reported vary, with AFP citing about 600,000 companies that have chosen a platform and Le Figaro noting just over 60,000 that have registered a reception platform.
- Officials pitch the reform as simplifying processing and cutting costs—digital invoices are said to be five to ten times cheaper—while helping recover several billion euros by narrowing a VAT gap estimated at €6–12 billion.