This article explains the official timeline for the gradual introduction of electronic invoicing in France between September 2026 and September 2027.
You will learn which deadlines apply according to the size of your business and which parts of the process Learnybox will handle.
For a general introduction to the reform, please refer to the article:
Electronic invoicing in 2026–2027: Are you affected?
The official timeline
Date | Requirement | Businesses concerned |
September 1, 2026 | Be able to receive electronic invoices from suppliers | All VAT-liable businesses covered by the reform |
September 1, 2026 | Issue electronic invoices and submit e-reporting data | Large businesses and medium-sized companies |
September 1, 2027 | Issue electronic invoices and submit e-reporting data | Small and medium-sized businesses and micro-enterprises |
How can you determine the size of your business?
Business-size categories are defined by regulations according to criteria such as your number of employees and annual turnover.
When you sell through a website or online platform, it is the characteristics of your business that determine the applicable category—not those of the platform you use.
When in doubt, ask your accountant or tax adviser to confirm your business category.
How does Learnybox support you?
Learnybox will handle the creation of your electronic invoices through its Approved Platform provider.
When the feature becomes available, you will not need to take any specific action to issue electronic invoices generated through Learnybox.
Learnybox will also handle the transmission of the data required for e-reporting when it applies to your sales.
This service is already used by Learnybox customers established in Belgium, where B2B electronic invoicing has been mandatory since January 2026.
Important: Learnybox will handle the issuing of electronic invoices. However, Learnybox will not receive electronic invoices sent by your suppliers on your behalf.
You must therefore select your own Approved Platform or compatible receiving solution before September 1, 2026.
FAQ
I have just created my business. Which dates apply to me?
I have just created my business. Which dates apply to me?
The same dates apply:
you must be able to receive electronic invoices from September 2026
you must issue electronic invoices and submit e-reporting data from September 2027 when your business is classified as an SME or micro-enterprise
Any newly created VAT-liable business falls within the scope of the reform.
What happens if I am not ready by the deadline?
What happens if I am not ready by the deadline?
You may face penalties as well as practical disruptions, such as:
being unable to receive supplier invoices
customer invoices being rejected
payment delays