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Invoicing French clients: what changes on September 1, 2026

France switches on its B2B e-invoicing mandate in stages: from September 1, 2026 every French company must be able to receive e-invoices through a registered platform (PDP), and large/mid-size companies must start issuing them; SMEs and micro-enterprises follow by September 2027. Accepted formats follow EN 16931: Factur-X (PDF with embedded XML), UBL, and CII.

Honest answer for foreign suppliers

Invoices you send into France from abroad are not directly in the domestic issuing mandate — your French client reports those transactions themselves (e-reporting). But their whole invoice intake is consolidating into PDP workflows. In practice that means: finance teams asking for Factur-X instead of plain PDF, portal-upload requests, and slower payment for anything their tools can't ingest automatically. The EU-wide framework (ViDA) points the same direction for cross-border invoices later this decade.

What to send

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FAQ

Is this the same as Chorus Pro? Chorus Pro is the public-sector (B2G) portal — mandatory for invoicing the French state for years. The 2026 mandate extends structured e-invoicing to B2B via PDPs.

Will foreign suppliers be forced in eventually? The direction of travel — France's e-reporting plus the EU's ViDA reforms — is toward structured data for cross-border flows too, later this decade. Getting your invoices machine-readable now is the safe side of history.

This page explains invoice formats and delivery, not tax rules. For VAT questions, talk to your accountant.