Starting September 1, 2026, invoices between French businesses must be sent electronically through a third party, known as an approved platform. These invoices will replace paper invoices. They must comply with requirements set by the tax authorities, which will also be the recipients of these invoices. Thus, an electronic invoice must:
- include mandatory information while complying with data format and structuring standards (for example, regarding the supplier’s and customer’s SIREN numbers, VAT regimes, etc.);
- use one of the formats approved by the tax authorities (UBL, CII, mixed format, etc.);
- be transmitted to the customer from an approved platform selected by the supplier to the approved platform selected by the customer.
Monday to Friday (excluding public holidays) from 8am to 6pm