Small and micro businesses get one extra year: your obligation to issue structured e-invoices for domestic B2B sales starts September 1, 2027. But you must already be able to RECEIVE them from September 2026.
What to do
1
Plan your issuing setup during 2026-27 — don't wait for the deadline
2
Ask your invoicing software vendor for their French mandate roadmap and Factur-X support
3
Budget for platform fees in your 2027 costs
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