この記事は現在英語版のみです。翻訳は近日公開予定です。
Since 1 September 2026 every company established in France must be able to receive electronic invoices through an approved platform (plateforme agréée), and large and mid-sized companies must also issue them. SMEs and micro-businesses must issue them from 1 September 2027.
In short: since 1 September 2026, every company established in France must be able to receive electronic invoices, delivered through an approved platform (plateforme agréée, PA). From the same date, large companies and mid-caps (ETI) must also issue them. SMEs and micro-businesses must issue them from 1 September 2027. An electronic invoice is a structured format (Factur-X, UBL or CII): a PDF sent by email no longer counts.
The reform went live a few weeks ago. This article is for owners and finance leads of companies in France that run Odoo, or are considering it, and want to know what is already mandatory, what becomes mandatory in 2027, and what to check in their database. A French version is available for your accounting team.
The official calendar
Source: French tax authority (DGFiP) fact sheet no. 1, What will happen for my company regarding invoicing? (updated June 2026).
| Company size | Receiving | Issuing |
|---|---|---|
| Large companies (GE) and mid-caps (ETI) | 1 September 2026 | 1 September 2026 |
| SMEs (PME) and micro-businesses | 1 September 2026 | 1 September 2027 |
The categories follow the fact sheet's thresholds: an SME has 10–250 employees and turnover under EUR 50 million (or a balance sheet under EUR 43 million); a micro-business has fewer than 10 employees and under EUR 2 million. Sole traders under the VAT franchise (franchise en base) are also in scope, for receiving and for issuing.
In practice, an SME has no choice today: its energy supplier, its telecoms operator and any mid-cap supplier already send, or will soon send, electronic invoices. It needs an approved platform to receive them now.
What an electronic invoice is (and is not)
According to the DGFiP, an electronic invoice under the reform must:
- use a standardised electronic form (Factur-X, UBL or CII);
- carry some of the mandatory invoice details in a defined format;
- be sent through an approved platform.
A scanned paper invoice, an ordinary PDF, or a document generated by accounting software and emailed no longer complies. The invoice no longer travels directly from supplier to customer: it goes through each party's platform.
Approved platforms: what you are choosing
An approved platform (formerly called a PDP) is a provider registered by the tax authority. It issues, receives and transmits your invoices and sends the tax data to the administration.
The public invoicing portal (PPF, which takes over this role from Chorus Pro) is not a free alternative for exchanging invoices between businesses: it keeps the directory of companies and centralises the data the approved platforms send. Chorus Pro remains the channel for invoices to the public sector.
Three questions when choosing a platform:
- Is it on the list of registered platforms published on impots.gouv.fr? That is the only check that counts.
- Is it connected to your invoicing software, or will someone re-key invoices?
- Does it also handle e-reporting (sales to consumers, cross-border transactions)?
Where Odoo fits
Odoo produces Factur-X invoices (a PDF carrying the structured XML file) and can produce UBL and CII. Several Odoo integrators have also reported Odoo's registration as an approved platform with the DGFiP. Before relying on it, check two things yourself:
- that Odoo appears on the current official list of registered platforms;
- which conditions apply to your installation (Odoo version, edition, and whether you are on Odoo Online, Odoo.sh or your own server).
If you run an older version, or an installation with many custom modules, the real project is often the upgrade, not the reform itself.
The new mandatory invoice details
The reform adds details that must be present and structured in the invoice data:
- the customer's SIREN number;
- the delivery address of goods, where it differs from the customer's address;
- the nature of the transaction: supply of goods, services, or both;
- the option to pay VAT on debits (TVA d'après les débits), where it applies.
In Odoo, that means fields to complete on customer records (SIREN), addresses, and products or taxes. A database where customer SIRENs are missing will produce invoices that are technically sent but incomplete.
Checklist for an SME on Odoo
Now (receiving):
- Choose an approved platform and check it is on the official list.
- Check your company's entry in the directory (SIREN, electronic invoicing address).
- Decide who handles incoming supplier invoices and how they reach Odoo (automatic import into the purchase journal rather than re-keying).
Before 1 September 2027 (issuing):
- Complete the SIREN of every business customer in Odoo.
- Check your tax configuration, the VAT-on-debits mention, and the goods/services nature of your products.
- Test issuing end to end: invoice, credit note, down-payment invoice, multi-rate VAT invoice, invoice to a foreign customer (which falls under e-reporting, not e-invoicing).
- List other systems that issue invoices (web shop, marketplace, industry software): they must go through an approved platform or move into Odoo.
- Upgrade if your Odoo version does not include the connection to your platform.
Frequently Asked Questions
Must an SME issue e-invoices in 2026?
Not yet. Since 1 September 2026 it must be able to receive them. The obligation to issue applies to SMEs and micro-businesses from 1 September 2027.
Is a PDF sent by email still a valid invoice?
Between VAT-registered businesses established in France, no, once the issuing obligation applies to the sender. It must be a structured format (Factur-X, UBL or CII) sent through an approved platform.
Can we use Chorus Pro for business-to-business invoices?
No. Chorus Pro remains the channel for invoices to the public sector. Business-to-business exchange requires an approved platform; the public portal keeps the directory and receives the tax data.
Factur-X, UBL or CII: which one?
All three are accepted. Factur-X has the advantage of being human-readable (it is a PDF) while carrying the structured XML, which makes the transition easier. Your approved platform accepts all three.
Are sole traders in scope?
Yes. The DGFiP states that sole traders and micro-businesses under the VAT franchise must also receive and issue electronic invoices, on the same calendar as micro-businesses.
How we can help
ECOSIRE implements and maintains Odoo. We can audit your database (customer SIRENs, taxes, custom modules), prepare the upgrade and test sending and receiving end to end before September 2027. See Odoo integration, Odoo implementation or contact us.
Sources (checked 25 September 2026): DGFiP, fact sheet 1 — Que va-t-il se passer pour mon entreprise en matière de facturation ? (updated June 2026); impots.gouv.fr, Facturation électronique et plateformes agréées.
執筆者
Muhammad Amir Nazir創業者兼CEO
フルスタックエンジニアであり Odoo のエキスパート。ECOSIRE でエンタープライズ水準の連携、AI を活用した業務ツール、スケーラブルな SaaS プラットフォームを構築しています。ERP アーキテクチャ、マーケットプレイスの自動化、中堅企業のデジタルトランスフォーメーションを専門としています。
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