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Get your company ready for the French e-invoicing & e-reporting legislation
As of 1 September 2026, e-invoicing will become mandatory in France.
French e-invoicing countdown
If your company operates a French entity, we want to inform you in good time about what this means in concrete terms and which preparations you should start now.
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We gathered all necessary information in one document for you
What you have to do now: Determine the classification of your entity.
The obligations will be phased in based on the size of your French entity (workforce, turnover, balance sheet total). It is important to determine the classification now, so that the applicable deadline is clear.
Step 1: Classification
The obligations will be phased in based on the size of your French entity:
- Workforce
- Turnover
- Balance sheet total
It is important to determine the classification now, so that the applicable deadline is clear.
Scenario A: You only need to receive e-invoices
- Applies to all French SMEs and micro-enterprises, as of 1 September 2026
- From that date, you must be able to correctly receive and process electronic invoices from your suppliers via an officially certified platform (Plateforme Agréée, or PA).
- Thanks to Amsta’s partnership with Billit (an officially certified PA), Amista can register your entity and handle incoming e-invoices.
IMPORTANT: Reporting of refusals is mandatory:
- You are legally required to report invoice refusals (« Refusée ») via the PA network.
- Your internal invoice processing must be equipped for this connection.
| REASON | DESCRIPTION |
| Incorrect VAT Rate | A VAT rate used is not the one that should have been applied |
| Incorrect Total Amount | One of the total invoice amounts is incorrect, for example the Net Amount Payable |
| Invoice Calculation Error | Detected either by schematron validation or afterwards (for line items or unacceptable rounding differences) |
| Missing Legal Statement | Any legal statement not controlled/validated |
| Duplicate Invoice (already issued / received) | Duplicate invoice (same invoice number, same supplier, and same invoice year) |
| Recipient Error | The legal entity receiving the invoice is incorrect (Recipient SIREN number). For example, in a multi-company group structure, the invoiced company may not be the correct one. |
| Unknown Transaction | The invoice does not correspond to a delivered good or completed service. |
| Unknown Issuer | The invoice issuer is unknown to the recipient (anti-spam measure). |
| Contract Terminated | Contract terminated, no further invoicing possible |
| Duplicate Invoice | Service or delivery already invoiced on another invoice |
| Incorrect or Missing Purchase Order Number | Purchase order number is incorrect, non-existent, or already invoiced. Cannot be used with a REJECTED status unless the purchase order number was provided by the BUYER BEFORE INVOICING. |
| Incorrect Electronic Billing Address | The recipient’s electronic billing address (BT-49 or BT-34) is missing or incorrect |
| Missing Contractual Reference Required for Invoice Processing | A contractually required reference is missing (list to be defined and identified in the Terms & Conditions): BT-12 (Contract Number), Delivery Note Number (BT-16), Buyer Reference (BT-10), Invoiced Object (BT-18), Project Reference (BT-11), Previous Invoice (BG-3), etc. |
Scenario B: Send e-invoices and e-reporting
- As of 1 September 2026 for large and medium-sized enterprises;
- As of 1 September 2027 for SMEs and micro-enterprises.
Actions to take:
- Enrich your business partner master data. For each French trading partner, your ERP must contain at least one of: SIREN (9 digits, legal entity), SIRET (14 digits, establishment) or Code Tiers Reception (max. 130 characters).
- Distinguish goods from services at invoice level. Every invoice must indicate whether it concerns goods, services or a mixed transaction.
- Report payment receipt (e-reporting paiement). For services performed and certain other transactions, the receipt of payment must be reported separately to the DGFiP.
- Map your invoicing processes to the 44 use cases. The AFNOR standard XP Z12-014 defines 44 standardised B2B scenarios (subcontracting, co-contractors, self-billing, factoring, advance invoices, credit notes, periodic invoices, etc.). Map which scenarios occur within your French operations.
- Identify customer types for e-reporting. In addition to domestic B2B, specific obligations apply to B2G, B2C and international B2B
What you can do now
Determine the classification of your entity now.
- If Scenario A applies:
- Amista provides functionality to receive e-invoices & report refusals
- If scenario B applies:
- Enrich your masterdata
- Map your invoice process
- Amista will provide additional functionality later on
Free France e-invoicing readiness scan
To meet the e-invoicing and e-reporting deadline without disruption, early action is essential. Use the readiness scan to quickly identify your gaps and next actions.