Receiving e-invoices: mandatory for every business
Choose the date of a possible formal notice: the timeline shows the three-month period and the fines that follow, period by period.
Estimated endbetween 22 Jun 2027 and 7 Jul 2027
1. In progress · 3 months
Formal notice to comply
28 Dec 2026 – 2 Jan 2027
3 months to get an approved platform
CGI article 1737: invoicing fines, version in force since 21 February 2026 (Légifrance)2. Upcoming · 3 months
Fine of 500 euros
26 Mar 2027 – 5 Apr 2027
Then a new formal notice
CGI article 1737: invoicing fines, version in force since 21 February 2026 (Légifrance)3. Upcoming · 3 months
Fine of 1000 euros
22 Jun 2027 – 7 Jul 2027
Repeatable after each 3-month period
CGI article 1737: invoicing fines, version in force since 21 February 2026 (Légifrance)4. Upcoming · milestone
Another 1000 euro fine
22 Jun 2027 – 7 Jul 2027
No annual cap
CGI article 1737: invoicing fines, version in force since 21 February 2026 (Légifrance)
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
Since 1 September 2026, every VAT taxable business established in France must be able to receive e-invoices, whatever its size, including micro-entrepreneurs and businesses under the VAT exemption. In practice, you must have chosen an approved platform, which receives your suppliers’ invoices on your behalf and makes them available to you. Not all your suppliers have to issue electronically at that date: large and mid-sized companies have done so since 1 September 2026, the others will from 1 September 2027. Not being set up to receive does not lead to an immediate fine. The tax authority first sends a formal notice, which gives 3 months to comply. After that period, the fine is 500 euros, then 1000 euros for each new 3-month period without a solution. A simple sign-up with a platform is enough to avoid it.
Who must receive, and from when
Article 289 bis of the French tax code sets the rule: since 1 September 2026, every taxable person established in France must accept the e-invoices its suppliers send. Size does not matter for receiving: a micro-business is bound like a large group. Only businesses whose transactions are all exempt with no invoicing duty stay out of scope, as the BOFiP on scope explains.
What delay costs
Article 1737 IV bis of the tax code sets the penalty in two stages. First a formal notice, then, if nothing is done within 3 months, a fine of €500. Each further 3-month period without a platform then costs €1,000. The timeline above places these deadlines on a calendar from the date you choose.
| Step | Period | Amount |
|---|---|---|
| Formal notice | Starting point | €0 |
| End of first period without a platform | 3 months | €500 |
| Each further period without a platform | 3 more months | €1,000 |
Possible fine for the year
Possible fine for the year
€1,500
| Non-electronic invoices (art. 1737 III) | €0 |
| Transaction e-reporting (art. 1788 D I) | €0 |
| Payment data (art. 1788 D II) | €0 |
| Receiving without a platform (art. 1737 IV bis) | €1,500 |
Getting set up in four steps
Choose a platform from the official list of approved platforms, checking it is registered and not only an applicant. Open your account and give your SIREN: the platform lists you in the central directory, which tells your suppliers where to send their invoices. Then let your regular suppliers know, especially large companies already issuing electronically. Finally, decide who reviews received invoices and where they are kept. The service-public.fr page on platforms describes the same steps.
What changes in the bookkeeping
An invoice received through a platform arrives with its structured data: amount, VAT, number, date. Your accounting tool can take them over without retyping if the platform passes them on. You do remain responsible for answering your suppliers: refusing a disputed invoice goes through a status sent via the platform, which replaces the phone call or email of the past. Retention periods are covered on the record keeping page.
Mistakes to avoid
Waiting for a supplier’s first e-invoice before signing up wastes time: the platform may ask for documents before opening the account. Signing up with several platforms without saying so also creates duplicates in the directory; one receiving address per SIREN, or per establishment if you wish, remains the simplest rule to follow.