E-invoicing 2026-2027: what changes for French trade businesses

The reform in two key dates

Business-to-business electronic invoicing is becoming mandatory in France, in two stages:

• 1 September 2026: every business — including sole traders and micro-enterprises — must be able to receive electronic invoices. Large and mid-size companies must also issue them.
• 1 September 2027: the issuing obligation extends to SMEs and micro-enterprises — in other words, virtually every construction business.

In practice, a PDF sent by email will no longer count between businesses. Invoices must flow through an accredited platform in a structured format (Factur-X, UBL or CII) readable both by humans and by the tax authority.

What it changes on your job sites

For a tradesperson or construction SME, the reform affects three habits:

1. Issuing: progress invoices, deposit invoices and final invoices must be generated in a compliant format, with enriched mandatory fields (client company ID, operation category…).
2. Receiving: your suppliers and subcontractors will invoice you electronically — you need a proper receiving point, not an overflowing inbox.
3. E-reporting: transactions with consumers will require data transmission to the tax authority, at a frequency depending on your VAT regime.

How to prepare without losing your evenings

• Clean up your master data now: your business clients' company IDs, full addresses, VAT numbers. An e-invoice with a wrong ID will be rejected.
• Number invoices properly: a continuous, gap-free invoice sequence is already required — it becomes structurally enforced.
• Choose software that handles compliance for you. Your invoicing tool should produce Factur-X and talk to accredited platforms without you having to think about it.

Aidifis builds Factur-X readiness into its quotes and invoices: the documents you create today are already structured for the switch. You invoice as usual — compliance is our job.