Each EU country is implementing its own e-invoicing and reporting rules at its own pace. If you trade internationally, check the specific requirements of each country you operate in — they are not yet harmonized across the EU. Full harmonization under the EU's ViDA directive is expected by 2030–2035.
B2B E-Invoicing
E-invoicing refers to the issuing and receiving of invoices in a structured electronic format between two VAT-registered businesses.
B2C / Export E-Reporting (For French businesses only)
E-reporting does not concern the exchange of invoices, but rather the transmission of transaction data to the tax authorities. It applies to sales made to consumers (B2C) and international transactions. Businesses are required to submit periodic summaries of their transactions to the government, including amounts, VAT collected, and dates.
Key dates for micro-businesses & self-employed
From September 1, 2026 : Businesses will be required to be able to receive electronic invoices (e.g., for electricity, water, etc.).
From September 1, 2027 : Businesses will be required to issue electronic invoices.
This reform will allow you to shorten payment cycles, automate your accounting, reduce data entry errors, simplify record-keeping, and gain better visibility into your cash flow.
Formats
The accepted formats are:
Factur-X: This is a PDF invoice with invisible data embedded within it that software can read automatically. To you, it looks exactly like a regular invoice. It’s the easiest format to adopt if you don’t want to change your routine much.
UBL 2.1 and CII: These are plain data files that accounting software can easily process. These formats are intended for businesses with IT systems capable of handling everything automatically, without human intervention.
Dedicated Software
There are many platforms approved by the French DGFiP such as:
Tiime
Pennylane
Qonto
Sellsy
Chorus Pro
Your Action Plan
Choose an approved platform
Select a government-approved platform (PA) from the official list. Make sure it is compatible with your existing accounting software and supports the Factur-X format if you are a small business. Free options are available for micro-businesses and self-employed individualsTest and get your team ready
Once your platform is set up, run a few test invoices to make sure everything works end to end. Brief your team on the new process so there are no surprises when the deadline hits.
Penalties
€15 per non-compliant invoice, up to a maximum of €15,000 per year.
€250 per missing submission for E-reporting penalty, capped at €45,000 per year.