Large enterprises and intermediate-sized companies (ETI) must issue all domestic B2B invoices as structured e-invoices from September 1, 2026. If you're an SME, expect these customers to push you onto e-invoicing early.
What to do
1
Confirm your size category (SME vs ETI) under French definitions — it decides whether your issuing deadline is 2026 or 2027
2
If you supply large French companies, prepare to issue e-invoices before your own legal deadline
Risk if ignored: €50 per non-compliant invoice, capped at €15,000 per calendar year (PLF 2026).
✓ Verified against sources on 2026-08-01 · updated when the regulation changes