From 1 September 2026, all French companies — SMEs included — must be able to receive electronic invoices. Many business leaders still think the deadline only concerns them in 2027. That's a mistake that can prove costly: here is the real timeline, the pitfalls to avoid, and how Odoo helps you get ready.
The official timeline of e-invoicing
The mandatory e-invoicing reform applies in two stages, depending on company size:
- 1 September 2026: mandatory receipt of electronic invoices for all companies, including SMEs and micro-businesses; mandatory issuance for large companies and mid-caps.
- 1 September 2027: mandatory issuance extended to SMEs and micro-businesses.
In other words: even if your obligation to issue electronic invoices only starts in 2027, you must be able to receive them from September 2026. Without the right tools, this deadline arrives faster than it seems.
Official source: economie.gouv.fr — everything about e-invoicing.
What actually changes for your business
The reform is not just about replacing one PDF with another file. Three structural changes:
- The end of PDFs sent by email as a legal way to exchange invoices between VAT-registered businesses in France.
- Mandatory routing through an accredited platform — a registered dematerialisation platform (PDP) or the Public Invoicing Portal — which securely delivers the electronic invoice and transmits the billing data to the tax authorities.
- Mandatory structured formats: Factur-X (PDF + XML), UBL or CII, depending on the channel used. A plain scanned or emailed PDF will no longer be a compliant electronic invoice.
The 3 mistakes to avoid before the deadline
1. Waiting until 2027 because "it's not for me yet". If your company only has to issue electronic invoices from 2027, it must already be able to receive them in 2026. Without an accredited platform connected to your ERP, you risk blocking your own purchasing processes.
2. Confusing an "electronic PDF" with a "compliant electronic invoice". A PDF sent by email, even signed, is not an electronic invoice under the reform. Only a structured document (Factur-X, UBL, CII) sent via an accredited platform meets the legal requirement.
3. Choosing an accredited platform that is incompatible with your ERP. Not every PDP integrates natively with every management software. Check compatibility with your ERP before signing, to avoid double data entry or an urgent connector build.
Odoo and e-invoicing: easier compliance
The Odoo Invoicing module is compatible with the reform: management of structured formats, connection to an accredited platform, tracking of sending and receiving statuses. TSC helps SMEs to:
- configure the Electronic Invoicing module in Odoo;
- connect their Odoo instance to a compatible dematerialisation platform;
- secure receipt from September 2026, ahead of the issuance obligation in 2027.
For a more technical use case, see our article "Electronic invoicing and EDI in Odoo: a step-by-step guide" which details the concrete configuration of the module in Odoo. You can also check our page dedicated to e-invoicing and the Peppol network.
Frequently asked questions
What is a compliant electronic invoice?
It is a structured document (Factur-X, UBL or CII format) sent via an accredited platform (PDP) or the Public Invoicing Portal — not a plain PDF sent by email. The structured data allows automated processing and transmission to the tax authorities.
What does the reform change for SMEs on 1 September 2026?
From that date, all French companies, including SMEs and micro-businesses, must be able to receive compliant electronic invoices. The obligation to issue this type of invoice will only apply to SMEs and micro-businesses from 1 September 2027.
Do SMEs need to act as early as 2026?
Yes. Even though issuance only becomes mandatory in 2027, receipt becomes mandatory from 2026. You should therefore already choose an accredited platform compatible with your ERP and check that your purchasing flows can handle electronic invoices received from your suppliers.
Is Odoo compatible with the reform?
Yes, the Odoo Invoicing module supports the required structured formats and can be connected to a registered dematerialisation platform. TSC helps SMEs configure this connection to be ready ahead of the 2026 and 2027 deadlines.
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