The dates
| When | Who | What changes |
|---|---|---|
| 1 September 2026 | All companies, whatever their size | Must be able to receive e-invoices, through an accredited platform (plateforme agréée), whenever their supplier has to issue them in that form.1 |
| 1 September 2026 | Large and mid-sized companies (GE, ETI) | Must issue e-invoices, and send transaction and payment data to the tax administration (e-reporting).1 2 |
| 1 September 2027 | SMEs and micro-enterprises (PME, micro) | Must issue e-invoices and do e-reporting.1 2 |
What it means for your cash
The reform changes how invoices travel, not when your customers pay. Payment terms and late payment stay as they are.
Between companies in France, a customer who pays late owes 12.40% a year from 1 July to 31 December 2026 (Code de commerce, art. L441-10). Calculate what a late customer owes you
An invoice that arrives as a structured file is faster to check, and checking is what a funder needs before it pays an invoice early.
What Advanta reads today
Advanta reads the files French software produces: Factur-X and other CII e-invoices, UBL / Peppol, the FEC and CSV or Excel; 16 formats in total. Advanta is not an accredited platform and sends nothing to the tax administration: your platform stays your platform. To be financed, an invoice must state its due date.
Sources
- impots.gouv.fr, « À partir de quand suis-je concerné par la réforme de la facturation ? »
- Loi n° 2026-103 du 19 février 2026 de finances pour 2026, article 123 (Légifrance)
- impots.gouv.fr, liste des plateformes agréées
Official sources, read on 26 September 2026.
Get your invoices paid sooner
Request access, then connect your software or upload your e-invoices. The team replies within one business day.