In brief Since 1 September 2026, all VAT-registered businesses must be able to receive electronic invoices; SMEs will be required to issue them from 1 September 2027. The moratorium passed on 3 November disappeared the very next day when the budget was rejected. Getting your data in order now protects you in every scenario.
A reform whose rules seem to change every week
Monday morning, a client calls us: he has read that a moratorium was passed the previous evening. On Tuesday, same client: the moratorium has gone. That is exactly what happened on 3 November. Amendment no. I-3426, tabled by MP Mathilde Hignet, was adopted by 101 votes to 74 despite the government's unfavourable opinion. The following evening, MPs rejected the first part of the 2027 draft budget by 458 votes to zero. That rejection took the moratorium down with it. The text went to the Senate. Some headlines from 3 November were therefore describing a situation that was already out of date 24 hours later.
We have been implementing Odoo for many years and we support companies on this topic. Here is our briefing, without unnecessary jargon.
Three reference points are enough for the timeline
Since 1 September 2026, all VAT-registered businesses must be able to receive electronic invoices. From the same date, large companies and mid-sized enterprises must also issue them. SMEs and micro-businesses will be required to issue them from 1 September 2027.
This deadline has already been pushed back once: originally planned for 2024, the rollout was postponed to 1 September 2026. The transmission of data to the tax authority, known as e-reporting, follows the same issuance timeline.
The Minister for Public Accounts, David Amiel, confirmed this timeline on 10 July. He announced that no penalties would be applied before the end of 2026, presenting 1 September as a starting gun rather than a hard deadline. The grace period is therefore time-limited. The fine amount mentioned in the press is 15 euros per non-compliant invoice.
The terminology, once and for all
Three concepts come up in every conversation.
- Certified platform (PA): a service provider registered by the tax authority that issues, receives and transmits invoices, then sends tax data to the administration. It replaces the former designation "PDP". The administration listed 146 of them as of 16 August 2026.
- Electronic invoice: this is not a PDF sent by email. It must comply with a structured format (Factur-X, UBL or CII), include specific mandatory fields and pass through a certified platform.
- E-reporting: this covers transactions that fall outside the scope of e-invoicing between VAT-registered parties established in France, in particular sales to private individuals and international transactions. For services, the transmission also covers payment data. Transactions exempt from VAT are subject to neither e-invoicing nor e-reporting.
In addition to the usual fields, four mandatory data points are required: the client's SIREN number, the delivery address when it differs from the billing address, the transaction category (supply of goods, supply of services or mixed transaction) and, where applicable, the option to pay VAT on a cash basis. These data points must exist in the structured files, not just on the visual document. In other words, they must first exist in your client database.
Why it is so hard to keep up
A free public portal was originally planned. The government ultimately chose to rely on private certified platforms. Each business therefore has to make its own choice from more than 140 options.
A climate of unease is not helping. A cyberattack targeted the Directorate General of Public Finances in mid-August. The administration stated it had no connection with e-invoicing. At the end of September, a platform operator reported a cyberattack on one of its suppliers' infrastructure and AIFE temporarily suspended exchanges as a precaution.
Published figures do not tell the same story. According to the Generix and Exaegis barometer, nearly 90% of large companies declared themselves ready by 1 July, while 48.5% of French businesses had not yet launched their project. The ministry cited 66% of companies in the "core target" as connected to a platform at launch. The Institute of Chartered Accountants noted that nearly four businesses in ten had no deployment strategy. These figures measure different things: intention, platform designation, first data flows. None of them measures data quality or process readiness.
What we see on the ground with Odoo
Odoo is certified as a platform on the e-invoicing network. It receives Factur-X, UBL and CII formats and sends exclusively in UBL. Invoices issued to private individuals or to overseas customers are transmitted to the administration via e-reporting. The relevant French localisation module is l10n_fr_pdp and registration in the e-invoicing directory takes effect the day after configuration. For more detail on setup, our guide e-invoicing with Odoo walks through every step.
What we observe on the ground, including at sizeable companies, is that declaring readiness and being operational are two different things. Designating a platform takes a few minutes. Cleaning up client records, assigning validation of incoming invoices and checking the full chain end to end takes weeks. This is an observation, not a study.
Five concrete actions before September 2027
- Choose your certified platform by checking its registration on the tax authority's official list and its security guarantees.
- Clean up your client database: SIREN numbers, billing and delivery addresses, transaction category.
- Organise receipt: who validates, who posts to accounts and within what timeframe.
- Identify flows outside the network (private individuals, exports) that fall under e-reporting.
- Test on real cases well before September 2027, not on the day of the deadline.
The timeline holds, the grace period is temporary, the Senate is considering the budget and no one can guarantee what will come of it. Getting your data in order costs nothing extra and protects you in every scenario. To find out more about how we can support you, see our Odoo integration page or our dedicated page on current e-invoicing obligations.
If you would like to review your Odoo configuration or clean up your client database before the deadline, our teams are available to help. Book 30 minutes with a consultant.
Frequently asked questions
Is my business already required to issue electronic invoices?
If you are a large company or a mid-sized enterprise, yes, since 1 September 2026. If you are an SME or a micro-business, the obligation to issue electronic invoices begins on 1 September 2027. All VAT-registered businesses must, however, be able to receive electronic invoices since 1 September 2026.
Does the moratorium passed in early November change anything?
No. The amendment adopted on 3 November was swept away the very next day when the first part of the draft budget was rejected. The timeline remains unchanged.
Is a PDF sent by email sufficient?
No. An electronic invoice must comply with a structured format (Factur-X, UBL or CII) and pass through a certified platform. A plain PDF does not meet these requirements.
Is Odoo already compliant?
Odoo is certified as a platform on the e-invoicing network. It receives Factur-X, UBL and CII formats, issues in UBL and transmits e-reporting data to the tax authority. The l10n_fr_pdp module handles this localisation.
Where do I start if I have not done anything yet?
Start by choosing a certified platform from the official list, then clean up your client database: SIREN numbers, delivery and billing addresses and transaction category. Test on real cases well before the deadline.