The electronic invoice is compulsory, and you are ready for it
The law is asking for an invoice a machine can read as well as a person can, written from the figures you already have.
What is changing
You write an invoice, turn it into a PDF, email it, and somebody at the other end reads it and types the figures into their own accounting software. That retyping is slow, it is where mistakes creep in, and it is where fraud hides. That same invoice now has to carry those figures inside itself, in a form the other side's software picks up on its own — and it has to travel through an approved platform rather than through your mailbox.
An approved platform is a company the tax authority has vetted to carry invoices between businesses. Your accountant, or the software you already invoice with, will name the one you should use, and it is paid by subscription.
The page everybody is used to stays. What changes is that it now carries its figures along with it.
The dates in France
| From | Who, and what they must do |
|---|---|
| 1 September 2026 | Every business must be able to receive an electronic invoice. Every single one, whatever its size, down to the smallest — including those small enough that they charge no VAT at all. |
| 1 September 2026 | Companies of more than 250 people, and those of more than 50 people with a turnover above 50 million euros, must send theirs that way as well. |
| 1 September 2027 | Everybody else must send theirs that way too: the smaller companies, the very small ones, and people working on their own. |
Since article 123 of the budget act of 19 February 2026 took the government's own portal out of the exchange, the whole exchange goes through the approved platforms, to send and to receive alike.
The team checked these dates on 27 July 2026, against the practical guide the French tax authority publishes. Article 91 of the budget act of 29 December 2023 is what set these years. A calendar written into law can be moved again, and this one already has been.
It is not only France
- Italy has required it between businesses since January 2019, the smallest traders being brought in at the start of 2024.
- Germany has required every business to be able to receive one since January 2025. From January 2027 a business turning over more than 800 000 euros must send them that way, and from January 2028 everybody must.
- Poland switched its largest companies over in February 2026 and most of the rest in April 2026, the very smallest in 2027.
- Across the European Union, invoices between businesses in two different member countries move onto the same footing on 1 July 2030, under a directive the Council adopted on 11 March 2025. Countries already running a scheme of their own at the start of 2024 have until January 2035 to line up with it.
If you sell abroad, or buy from abroad, this reaches you sooner than the French calendar alone would suggest.
What it means for a business that sends invoices
- You must go through one of the approved platforms, which carries the invoices in both directions and reports to the tax authority the data it is entitled to.
- And whatever writes your invoices must create the document in one of the accepted forms. That last step is the one this engine does for you.
What the engine writes, and what it asks of you
The invoice the engine writes is one single file that reads two ways: a page laid out the way your invoices have always looked, and, tucked inside that same file, the same amounts written out for a machine. An invoice that is at once a page to read and a file for a machine is one of the three shapes the French requirements accept, and the order of 7 October 2022 is where they are named. The very same file is accepted in Germany, where it goes under another name.
The machine-readable side — the amounts written out for a machine — comes from you, or from the accounting software that already has those figures. What the engine does is everything after that: it creates the page, seals that side inside the very same file, declares it in the document's own description, and turns the whole thing into a file an archive will still open. That sealing is the fiddly half.
That form is called Factur-X in France and ZUGFeRD in Germany, and it is one and the same thing. It comes in five levels of detail, from the barest up to the one that matches the European requirements in full. Your accountant, or the customer receiving the invoice, will tell you which one they need. You say which one your invoice claims, and the engine keeps your file to it: an invoice keeping to another level than the one you declare is refused rather than written, and so is one attached under a name your invoice does not carry. Checking the amounts themselves stays yours to do.
And the file it creates is an archival one: everything it needs is inside it, so it opens and reads the same way years from now, which is what the requirements ask of the human-readable side.
See the invoice it writes, and the code that writes it
The engine also writes files made to go straight on a printing press, and a document is one or the other, never both. Ask for the one your document is for, and the engine writes it. See what a file ready for the press has to carry
Where to start
The quickest way is to rent the service by the month: you send us what the invoice should say, and the finished invoice comes straight back. Nothing to install, and you can stop at the end of any month. If your documents must stay inside your walls, the very same engine can be bought and run on your own machines.
See the prices See the examples
Where this information comes from
Texts read on 27 July 2026.
- The French tax authority's own starter guide to the electronic invoice
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Facturation électronique : guide pratique de démarrage au 1er septembre 2026
Direction générale des Finances publiques, the French tax authority — July 2026
What we do about it: Every date on this page is read off it. Nothing in the engine depends on those dates: what they ask for is what it writes today.
- The French law that first set the dates for the electronic invoice
-
LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024, article 91
Légifrance, the official database of French law — 29 December 2023
What we do about it: This is the text that set September 2026 and September 2027. What it asks, it asks of you, not of a program; the one part that falls to a program is the shape of the file — which is the part the engine does.
- The French law that moved those dates
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LOI n° 2026-103 du 19 février 2026 de finances pour 2026, article 123
Légifrance, the official database of French law — 19 February 2026
What we do about it: The article that put every business on an approved platform and took the state's own portal out of the exchange. Choosing that platform is yours to do: the engine writes the invoice, it does not carry it anywhere.
- The French order listing the invoice formats the tax authority takes
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Arrêté du 7 octobre 2022, article 41 septies C de l'annexe IV au code général des impôts
Légifrance, the official database of French law — 7 October 2022
What we do about it: This is the article naming the three accepted forms. The other two are files for machines alone; the engine writes the third, the one that also carries a page to read: an ordinary invoice, with its own figures inside it.
- The European directive that started electronic invoicing for public buyers
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Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement
Official Journal of the European Union, on EUR-Lex — 16 April 2014
What we do about it: The rule the rest of them descend from: since it, a public body anywhere in the Union has had to accept an invoice written in this shape. What is arriving now is the same obligation, turned round to face the businesses that send the invoices.
- The specification of the French and German electronic invoice
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Factur-X 1.09 / ZUGFeRD 2.5
FNFE-MPE and FeRD, the French and German bodies publishing it together — 10 June 2026
What we do about it: The exact shape of the hybrid invoice: a page a person reads, carrying that same invoice a second time as data a program reads. The five levels of detail it defines are the five the engine declares, and you say which one you are writing.
- The European directive on value added tax in the digital age
-
Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age
Official Journal of the European Union, on EUR-Lex — 11 March 2025
What we do about it: It is why the same question is reaching every country in the Union. The engine seals the figures in one of the two shapes the European rules name, so crossing a border does not mean changing what you produce.
- The Italian law that made the electronic invoice compulsory
-
Legge 27 dicembre 2017, n. 205, articolo 1, comma 909
Agenzia delle Entrate, the Italian tax authority — 27 December 2017
What we do about it: Italy exchanges its invoices through a state system of its own, which the engine does not talk to. What the engine gives you is the invoice.
- The German finance ministry's questions and answers on the electronic invoice
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Fragen und Antworten zur Einführung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025
Bundesministerium der Finanzen, the German finance ministry — March 2026
What we do about it: The German dates on this page are read off it. The file the engine writes is the same one on both sides of the border, under another name there.
- The Polish law setting the dates for its national invoicing system
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Ustawa z dnia 5 sierpnia 2025 r. o zmianie ustawy o podatku od towarów i usług oraz ustawy o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw
Dziennik Ustaw, the official journal of Poland — 5 August 2025
What we do about it: The Polish dates on this page are read off it. Poland has its own state system too, and the engine does not talk to it either.