Mandatory Electronic Invoicing: What Awaits You Starting 2026 (Spoiler: You Can't Escape It)

BECTRA
Apr 30
2 min read

The e-invoicing revolution is coming: are you ready ?

Hold on to your screens: starting September 1st, 2026, electronic invoicing between VAT-registered businesses established in France will no longer be optional — it will be mandatory. Yes, even you, dear die-hard fans of paper!

Following the implementation of laws 2019-1479 and 2022-1157, amended by law 2023-1322, two major innovations are about to shake up your routines:

E-invoicing: electronic invoicing between businesses.
E-reporting: automatic transmission of specific transaction data to the tax authorities, including transactions with private individuals.

Welcome to the era of full digital taxation... whether you like it or not.

Who will have to receive electronic invoices? (Hint: absolutely everyone)

Starting September 1st, 2026, all VAT-registered businesses, regardless of size, will be obliged to receive electronic invoices.

Even the smallest firms, even freelancers allergic to digital tools, will have to comply.

Forget the excuses like "I don't have a computer" or "my dog ate my paper invoice." End of the line, everyone’s boarding the digital train.

Who will have to issue electronic invoices and submit e-reporting?

Implementation will be gradual (so as not to knock everyone out at once):

From September 1st, 2026:

Large companies: no surprise, you're obviously in the crosshairs.
Members of a VAT group (assujetti unique): no escape for you either.
Mid-sized companies (ETIs):
- Fewer than 5,000 employees, and
- Annual turnover ≤ €1.5 billion, or
- Total assets ≤ €2 billion.

If you thought you could sneak through, think again.

From September 1st, 2027:

Small and Medium-sized Enterprises (SMEs):
- Fewer than 250 employees, and
- Annual turnover ≤ €50 million or total assets ≤ €43 million.
Micro-enterprises:
- Fewer than 10 employees, and
- Annual turnover or total assets ≤ €2 million.

In short, if you run a business, get ready — even if it's just you and your cat.

How to know if you’re classified as a large, medium, or small business?

Your classification will be locked in as of January 1st, 2025, based on:

the last fiscal year closed before this date, or
the first fiscal year closed after this date if none was closed yet.

Moral of the story: your future classification depends on what you’re doing... starting now!

In a nutshell: You can't escape it (and you better start preparing now)

Electronic invoicing: mandatory for all from 2026 for receiving invoices, and depending on your size, for issuing invoices.

E-reporting: same logic, mandatory data transmission to the administration.

Key date: January 1st, 2025 for the official snapshot of your company category.

So, instead of waiting and praying for a miracle (spoiler: there won't be one), why not get ahead and turn this obligation into a modernization opportunity?After all, those who want to go far prepare their mount... or in our case, their certified invoicing software!