The deadline nobody can opt out of
On 1 September 2026, every business established in France that is subject to VAT — whether or not it actually charges it, so micro-entrepreneurs under the franchise en base are included — must be able to receive electronic invoices through the new national system. Not "should". Must. The issuance side is phased (large and mid-sized companies start the same day; SMEs and micro-businesses follow on 1 September 2027), but reception applies to everyone at once, on day one.
And France just raised the stakes. The 2026 Finance Law increased the penalty for failing to issue an invoice electronically from €15 to €50 per invoice (capped at €15,000 per calendar year), and the fine for missing e-reporting transmissions from €250 to €500 per transmission — and note that transaction data and payment data are two separate reporting obligations, each with its own €15,000 annual cap (official summary). These penalties bite as each company category's obligations kick in — September 2026 for the first wave, 2027 for the rest. There's a grace mechanism for a first offence — fix it spontaneously or within 30 days of a first administrative request and the fine is waived — but it's a narrow safety valve, not a strategy.
