What changes in practice?

The reform applies to all VAT-registered businesses operating on French soil.

From 1 September 2026, every company must be able to receive e-invoices, and large and medium-sized companies must also start issuing them. 

By September 2027, issuing becomes mandatory for all remaining businesses too.

Under the new regime, all B2B invoices exchanged in France must be:

• issued and received in a structured, machine-readable format (UBL, CII or Factur-X);
• transmitted through a certified platform, known as a Plateforme de Dématérialisation Partenaire (PDP), or via the public portal;
• accompanied by near‑real‑time reporting to the French tax authority;
• tracked throughout their lifecycle, including mandatory status updates (e.g., deposited, rejected, refused, cashed).

Where France and Belgium diverge

If you operate in both countries, these 4 key differences deserve your attention:

E-reporting is the most significant difference. France requires companies to report transaction data that falls outside e-invoicing, such as B2C sales, cross-border operations and certain payment data. This obligation starts in September 2026. Belgium has announced similar plans for January 2028, but the details are still taking shape. In practice, this means your French entities will need to capture and transmit a broader set of data, sooner.

Transmission channels also differ. Belgium has standardised on Peppol: you connect via a certified Peppol Access Point, full stop. France takes a more open approach, allowing businesses to choose from several accredited platforms (PDPs). If you operate in both countries, your technical architecture will need to accommodate both models.

Invoice formats are broadly compatible. France accepts UBL, CII and Factur-X, while Belgium uses Peppol BIS (UBL). The overlap is helpful, though mapping between formats still requires attention.

Lifecycle management is mandatory in France. Every invoice must be tracked through defined status updates. Belgium does not require this, so if your ERP or invoicing tool was set up for Belgian rules only, you will need to extend it.

Comparison

How BDO can help

Our experts in Belgium and France work together to give you a single point of contact, with local regulatory expertise on both sides of the border.

Whether you need to harmonise your invoicing and reporting processes across both countries, connect your ERP to an accredited platform or align your invoicing processes across jurisdictions, we can guide you through it.

Get in touch with our team to get started