E-invoicing 2026-2030 · Updated 2026-10-01
E-invoicing: what changes, country by country
Belgium already requires e-invoices between businesses; Germany and Poland are phasing them in, and the EU follows for cross-border trade. In France, every VAT-registered business must be able to receive e-invoices since 1 September 2026 (Official source: economie.gouv.fr — Facturation électronique pour les entreprises) (external site) , and SMEs and micro-businesses must issue them from 1 September 2027 (Official source: impots.gouv.fr — Facturation électronique et plateformes agréées) (external site) . Below: each date with its official source, then what a freelancer registered in France needs to do.
The deadlines by country on one page. Or tick the French 2027 checklist on screen, no sign-up needed
The rules are changing. You'll know first.
- DE E-Rechnung: all businesses must be able to receive e-invoices
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Bundesministerium der Finanzen — FAQ E-Rechnung (external site) - BE Structured e-invoices required between businesses, via Peppol
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e-facture (portail fédéral belge, SPF BOSA) — Les factures électroniques structurées entre entreprises sont obligatoires depuis 2026 (external site) - PL KSeF: required for large businesses, receiving for all
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Ministère des Finances (Pologne) — KSeF (external site) - PL KSeF: required for other businesses
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Ministère des Finances (Pologne) — KSeF (external site) - DE E-Rechnung: issuing e-invoices required above €800,000 turnover
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Bundesministerium der Finanzen — FAQ E-Rechnung (external site) - PL KSeF: required for the smallest businesses
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Ministère des Finances (Pologne) — KSeF (external site) - DE E-Rechnung: issuing e-invoices required for all businesses
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Bundesministerium der Finanzen — FAQ E-Rechnung (external site) - EU ViDA: e-invoices and near real-time reporting for intra-EU trade
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EUR-Lex — Directive (UE) 2025/516 du Conseil (ViDA) (external site) - FR All French businesses must be able to receive e-invoices
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economie.gouv.fr — Facturation électronique pour les entreprises (external site) - Before 2027 FR Choose your approved platform (France) Tip
- FR SMEs and micro-businesses must issue e-invoices, through an approved platform
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impots.gouv.fr — Facturation électronique et plateformes agréées (external site)
The format is ready. From 2027 in France, sending goes through an approved platform; Clairsmith sends nothing on your behalf.
E-invoicing deadlines by country
The deadlines by country on one page. Then the Forge Log (2 emails a month), one-click unsubscribe.
Who is affected in France?
VAT-registered businesses established in France, including sole traders under the VAT franchise scheme, for sales to other businesses in France. Sales to consumers and to clients abroad fall under e-reporting.
What to do in France, and when.
- Now: be able to receive supplier invoices electronically, through an approved platform. Required since 1 September 2026 (Official source: economie.gouv.fr — Facturation électronique pour les entreprises) (external site) .
- Before 2027: choose the approved platform that will issue your invoices, and test it before the deadline.
- Complete your client records: SIREN number, exact address, VAT number for businesses.
- On 1 September 2027 (Official source: impots.gouv.fr — Facturation électronique et plateformes agréées) (external site) : issue invoices to other businesses electronically and report your other sales (e-reporting), through your approved platform.
What changes on your invoices, detail by detail: French invoice requirements: the 2026 checklist.
Understand the format: Factur-X invoice: what it is and how to create one for free.
What is an approved platform?
An approved platform (plateforme agréée) is an operator registered by the French tax authority to send and receive e-invoices, and to pass invoice data on to the authority. Your invoices will travel through it.
List of approved platforms (impots.gouv.fr, in French) (external site)
Factur-X, UBL, CII: which format?
France accepts three core formats: Factur-X (a readable PDF that carries the structured data), UBL and CII (data files). The format alone is not enough: from 2027 in France, the invoice must also go through an approved platform.
What Clairsmith does, and does not do
- It produces a Factur-X EN 16931 (engine tested with Mustang) file, in your browser.
- It does not send your invoices and is not an approved platform: from 2027 in France, sending goes through the platform you choose.
The full guide
E-invoicing: what a micro-entrepreneur must do in 2026 and 2027
Common questions
I'm a French sole trader with no VAT. Does this apply to me?
Yes: the VAT franchise scheme does not exempt you from the reform for invoices to other businesses.
Will a PDF sent by email still be valid?
Not between businesses in France after your deadline: the invoice must go through an approved platform.
Do I have to pay for a platform?
Offers and prices vary from one platform to another; compare them before you choose.
My clients are abroad, or consumers.
No mandatory e-invoice, but the sale data must be reported (e-reporting).
Official sources
- Bundesministerium der Finanzen — FAQ E-Rechnung (external site)
- e-facture (portail fédéral belge, SPF BOSA) — Les factures électroniques structurées entre entreprises sont obligatoires depuis 2026 (external site)
- Ministère des Finances (Pologne) — KSeF (external site)
- EUR-Lex — Directive (UE) 2025/516 du Conseil (ViDA) (external site)
- economie.gouv.fr — Facturation électronique pour les entreprises (external site)
- impots.gouv.fr — Facturation électronique et plateformes agréées (external site)
- impots.gouv.fr — Liste des plateformes agréées (external site)
This page is for information and does not replace accounting or legal advice. Each date links to its official source.
Get the deadlines by country
The deadlines by country on one page. Then the Forge Log (2 emails a month), one-click unsubscribe.