French e-invoicing mandate: what your software must do

This guide covers a French obligation, which applies to companies established in France and subject to French VAT. Since 1 September 2026, e-invoicing has applied to every French company: each one must be able to receive electronic invoices. When a company must start issuing them depends on its size, and for a business of 20 to 500 people, the first criterion is a threshold of 250 employees. Above it, the obligation already applies; below it, for a small or mid-sized business (an SME), it starts on 1 September 2027.

This guide explains what your invoicing software must be able to do, how to choose the approved platform everything goes through, what Dolibarr and Odoo offer today, and where the CRM fits in. Belgium, which moved to business-to-business e-invoicing on 1 January 2026, has its own section.

What is the e-invoicing timeline in France?

The timeline comes down to three dates, according to the French tax administration’s page on the reform:

1. 1 September 2026

   Every company must be able to receive electronic invoices. Large and mid-sized companies must issue them and transmit their data to the tax administration.

2. 1 September 2027

   SMEs and micro businesses start issuing in turn, and transmit their data on the same timeline.

3. 1 December 2027

   The legal limit for any postponement of the SME deadline, by decree. No postponement has been announced.

The administration is clear on that last point. Its practical guide of July 2026 announces that “the legal timeline is maintained”. An SME may issue early if it wishes; a customer, however, cannot force it to do so before its date.

Is your company an SME under the reform?

The administration’s FAQ uses the European definition: an SME employs fewer than 250 people, and its turnover does not exceed €50 million or its balance sheet total €43 million. As soon as headcount reaches 250, the company moves to the next category, whatever its turnover. Size is assessed per SIREN number (the French company identifier), as at 1 January 2025.

For a company of 250 to 500 people, issuing has therefore been mandatory since 1 September 2026. The same applies to an SME that belongs to a VAT group, which the law treats as a single taxable person: it follows the 2026 timeline.

What counts as an electronic invoice under the reform?

Not a PDF. The FAQ says it in one sentence (our translation): “a simple PDF sent electronically is not an electronic invoice within the meaning of the scheme”. The invoice must contain structured data, readable by software, in one of the core formats:

• UBL and CII, two data formats compliant with the European standard EN 16931;
• Factur-X, a hybrid format: a PDF readable by a person, with the structured data embedded inside it.

A supplier cannot impose its format on you: the sender’s platform converts the invoice if needed. And every invoice, sent or received, goes through an approved platform.

The official list of approved platforms counted, on 13 October 2026, 155 operators registered after their interoperability tests, and 11 more pending. It includes business software vendors, online banks and invoice exchange specialists. The choice is yours, you can use several, and you can switch at any time.

An SME that will only issue invoices in 2027 must also choose its platform now: that is how invoices reach it from suppliers who already issue electronically. As of 4 October 2026, 75% of VAT-registered companies had designated their receiving platform, according to the review by the reform’s first monitoring committee.

What changes on your invoices?

Four details are added to the usual mandatory ones. The administration’s FAQ makes them mandatory from 1 September 2026:

1. the customer’s SIREN number;
2. the category of the transaction: supply of goods, provision of services, or both;
3. the option to pay VAT on an accruals basis, where applicable;
4. the delivery address for goods, if it differs from the billing address.

On top of this comes e-reporting: transactions that do not give rise to an electronic invoice between French companies, such as sales to consumers or to businesses established abroad, are reported to the administration through an approved platform, as are payments received for transactions where VAT is due on payment. It follows the issuing timeline.

The first two details come from the customer record and the nature of what you sell. If the SIREN number is missing from your CRM or invoicing software, it will be missing from the invoice, which will not be compliant.

What does a company that is not ready risk?

The 2026 French finance law raised the fines. The amounts below come from its article 123 and the administration’s FAQ:

None of these fines will be imposed in 2026. The French minister for public accounts said so on 8 October 2026, at the first monitoring committee mentioned above (our translation): “no penalty for any company will be imposed before the end of 2026”. After that, a first offence is not penalised, subject to conditions for e-reporting. The administration warns, however, that this leniency is “neither a postponement nor a suspension of the obligation”.

What must your invoicing software be able to do?

The FAQ sets two conditions for compatible software: offering the functions the reform requires, and being connected to at least one approved platform. In practice, it must:

1. 01Produce a structured invoice.

   In UBL, CII or Factur-X, compliant with the EN 16931 standard.

2. 02Go through an approved platform.

   Connected to one, or a platform itself.

3. 03Receive supplier invoices.

   Through the same channel, with no re-keying or PDF to copy.

4. 04Carry the new mandatory details.

   Drawn from complete customer records.

5. 05Track statuses.

   Those the platform sends back throughout the invoice’s life.

6. 06File e-reporting.

   If you sell to consumers or abroad.

If your current tool does not tick these boxes, ask its vendor which approved platform it connects to, and since when. A vague answer is an answer.

Dolibarr and Odoo: where do they stand?

They are the two open source management systems in our CRM and ERP range, and they are not at the same stage.

Dolibarr relies on an official module, available at no charge and still young. The core software does not issue electronic invoices: since version 24, it tells French companies that a module is required. The EInvoicing module, published by the Dolibarr community, produces invoices in CII and Factur-X and connects to two approved platforms, SuperPDP and EsaLink. Its page describes it as experimental, recommends Dolibarr 24 or later, and announces e-reporting for early 2027. The DoliStore listing states that no support is provided: setup and follow-up are down to the company or its provider.

Odoo is itself an approved platform. It has been on the official list since 15 April 2026. According to its documentation, it receives invoices in Factur-X, UBL and CII, but only sends in UBL, and transmits e-reporting automatically every ten days. The module is published under the open source LGPL licence, in the Community edition. Odoo presents its platform as free of charge on its sales page; its documentation does not detail the conditions, which are worth clarifying before you choose.

The choice between the two is not made on e-invoicing alone, but on all your processes: our comparison Twenty, Dolibarr or Odoo: which one for your team? helps you decide.

And where does the CRM fit in?

A CRM like Twenty does not issue invoices: it tracks relationships, contacts and deals. But it often holds the invoice data: company name, SIREN number, delivery address, negotiated terms. The rule is the same as for any shared data: a single source of truth, and a sync between the CRM and invoicing rather than re-keying.

Dolibarr exposes its proposals, orders and invoices through its API. Since version 19, Odoo offers a new API, with one caveat: on Odoo Online, access to the external API is reserved for “Custom” plans, and is not available on the One App Free and Standard plans. Worth checking before choosing a plan, if the CRM needs to talk to Odoo. The full process, from signed quote to payment, is covered in our automation articles.

What about Belgium?

Belgium moved faster. Since 1 January 2026, all VAT-registered Belgian companies exchange structured electronic invoices with each other, and a PDF by email is no longer enough. They go through the Peppol network, in the Peppol BIS format, unless both parties agree on another channel. The tolerance period ended at the end of March 2026.

Fines range from €1,500 for a first offence to €5,000 from the third. Above all, according to the Belgian FPS Finance, you need a structured electronic invoice to exercise your right to deduct VAT. Belgian e-reporting is planned for 2028, but has yet to be written into Belgian law.

Odoo acts as a Peppol access point itself, and its documentation states that registering on the network is free of charge and available in the Community edition. Dolibarr has no official module for Belgium: third-party modules exist, paid or at no charge, sometimes tied to an access point subscription.

Where should you start?

1. 01Place your company.

   Headcount and turnover, per SIREN: SME or not, and therefore 2026 or 2027.

2. 02Choose an approved platform.

   For receiving, it is already mandatory.

3. 03Complete your customer records.

   SIREN, delivery address and transaction category, in the CRM as well as in invoicing.

4. 04Check your invoicing software.

   Connected to a platform, or due for replacement.

5. 05Test before the deadline.

   An SME can issue early, with a few customers.

If the reform pushes you to rethink your management system, our custom CRM and ERP offer chooses with you between Dolibarr, from €6,500, and Odoo, from €15,000 with the START tier, installs it with its approved platform and connects it to your CRM. We present these two solutions by their scope and price, without claiming experience we do not have. If your CRM and invoicing are already running, our n8n automation offer removes the re-keying between the two.

Frequently asked questions

Sources

1. DGFiP, "Je découvre la facturation électronique", page updated on 26 May 2026 (in French) (new tab)impots.gouv.fr
2. DGFiP, practical guide to e-invoicing, 9 July 2026 (in French) (new tab)impots.gouv.fr
3. DGFiP, FAQ "J’approfondis la facturation électronique", version of 1 September 2026 (in French) (new tab)impots.gouv.fr
4. Law no. 2022-1157 of 16 August 2022, article 26 (in French) (new tab)legifrance.gouv.fr
5. AIFE, business-to-business e-invoicing (in French) (new tab)aife.economie.gouv.fr
6. DGFiP, list of approved platforms, updated on 13 October 2026 (in French) (new tab)impots.gouv.fr
7. French Ministry of Finance, press release no. 1103, 9 October 2026 (in French) (new tab)presse.economie.gouv.fr
8. Law no. 2026-103 of 19 February 2026, finance law for 2026, article 123 (in French) (new tab)legifrance.gouv.fr
9. Dolibarr wiki, EInvoicing module, updated on 8 October 2026 (new tab)wiki.dolibarr.org
10. DoliStore, EInvoicing, version 1.3.0 (new tab)dolistore.com
11. Odoo documentation, France localisation (new tab)odoo.com
12. Odoo documentation, external API (new tab)odoo.com
13. FPS Finance, e-invoicing, structured electronic invoices mandatory since 2026 (in French) (new tab)efacture.belgium.be
14. FPS Finance, e-invoicing, end of the tolerance period, 7 April 2026 (in French) (new tab)efacture.belgium.be
15. FPS Finance, e-invoicing, specific questions (in French) (new tab)efacture.belgium.be
16. Odoo documentation, electronic invoicing (new tab)odoo.com
17. Dolibarr wiki, Electronic Billing (new tab)wiki.dolibarr.org