The electronic invoice is becoming compulsory, and you are ready for it
Before long, sending an invoice as a PDF attached to an email will no longer count as sending an invoice at all. The law is asking for a document a machine can read as well as a person can. That is exactly what this engine writes, from the figures you already have.
What is changing, in one sentence
Today 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. Tomorrow that same document 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.
The dates in France
| From | Who, and what they must do |
|---|---|
| 1 September 2026 | Every business registered for VAT must be able to receive an electronic invoice. Every single one, whatever its size, including the smallest and those small enough not to charge VAT at all. |
| 1 September 2026 | Large companies and mid-sized companies must send theirs that way as well. |
| 1 September 2027 | Small businesses, very small businesses and sole traders must send theirs that way too. |
There is no free government service to fall back on. Article 123 of the budget act of 19 February 2026 took the state's own portal out of the exchange, and every business now goes through an approved platform, to send and to receive alike.
The dates above are the ones in force in July 2026. Article 91 of the budget act of 29 December 2023 moved them to these years, and the team read them off the practical guide the French tax authority published in July 2026. 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 everybody else in April 2026, the very smallest having until 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.
Why a PDF sent by email will not do any more
A PDF is a picture of a page. A person reads it; a machine only sees ink. Somebody has to retype the amounts, the dates and the account references at the other end, which is slow, which is where mistakes creep in, and which is where fraud hides. What the law asks for is the same invoice with those figures written into it a second time, in a form the receiving software reads with nobody in between.
The familiar page is not going away. What is going away is a document that carries nothing but the page.
What it means for a business that sends invoices
- You must be able to receive one. From September 2026 a supplier may send you an invoice in this form, and turning it away is not an option.
- You must be able to send one, on the date that matches the size of your company.
- You must go through one of the approved platforms, which carries them in both directions and passes the tax authority what it is owed.
- And whatever writes your invoices must produce the document in one of the accepted forms. That last part is the one this engine does for you.
We are already there
The document 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. This is the mixed form named by the order of 7 October 2022, one of the three the French rules accept, and the very same file is accepted in Germany, where it goes under another name.
Here is the honest division of labour. The machine-readable part — the amounts written out for a machine — comes from you, or from the accounting software that already holds those figures. What the engine does is everything after that: it draws the page, seals that part 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, and the half a reader never forgives you for getting wrong.
The format comes in five levels of detail, from the barest up to the one that matches the European rules in full. You say which one your document claims, and the engine writes that claim into the file. It takes your word for it: it does not read your figures back to check them.
And the file it produces is an archival one: everything it needs is inside it, so it opens and reads the same years from now, which is what the rules ask of the human-readable side.
See the invoice it writes, and the code that writes it
An invoice is not a press file
The engine also writes files made to go straight on a printing press. That is a different job, and a document is one or the other, never both: an invoice carries a second file tucked inside it, and a file ready for the press carries nothing inside it at all. The people who write the printing standard say so for every version of it.
In practice the question never comes up. An invoice is read on a screen and kept for ten years; a catalogue cover goes on a press. 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 document 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
Every text below was read on July 27, 2026, and is linked here so you can read it yourself. Rules change and dates written into law get moved, so if you are reading this a long time after that day, go and look.
- Facturation électronique : guide pratique de démarrage au 1er septembre 2026
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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 will ask for is what it writes today.
- LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024, article 91
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Légifrance, the official database of French law — Dec. 29, 2023
What we do about it: This is the text that set September 2026 and September 2027. It asks something of you, not of a program, and the part it asks of a program is the shape of the file — which is the part the engine does.
- LOI n° 2026-103 du 19 février 2026 de finances pour 2026, article 123
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Légifrance, the official database of French law — Feb. 19, 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 document, it does not carry it anywhere.
- Arrêté du 7 octobre 2022, article 41 septies C de l'annexe IV au code général des impôts
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Légifrance, the official database of French law — Oct. 7, 2022
What we do about it: This is the article naming the three accepted forms. The engine writes the third: a PDF/A-3 page with the structured file sealed inside it. It does not write the two plain ones.
- Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age
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Official Journal of the European Union, on EUR-Lex — March 11, 2025
What we do about it: It is why the same question is reaching every country in the Union. The engine seals in the CII form, which is one of the two the European rules name, so crossing a border does not mean changing what you produce.
- Legge 27 dicembre 2017, n. 205, articolo 1, comma 909
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Agenzia delle Entrate, the Italian tax authority — Dec. 27, 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 document.
- Fragen und Antworten zur Einführung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025
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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.
- 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
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Dziennik Ustaw, the official journal of Poland — Aug. 5, 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.