What is e-invoicing?
Invoices are exchanged in a structured electronic format instead of a PDF or a scanned paper copy.
The recipient's software reads them automatically - no manual typing required.
France accepts these formats:
UBL
CII
A hybrid format that combines a structured data file with a readable image file - this is what Factur-X is.
When do I need to be able to receive e-invoices?
From 1 September 2026.
This applies to every VAT-registered business established in France.
Company size makes no difference - everyone starts on the same day.
This is the part Billdu supports.
What about issuing? Isn't it part of the same reform?
Yes, but issuing is phased in separately, based on company size:
Large enterprises (GE) and mid-sized companies (ETI): from 1 September 2026
SMEs (PME) and micro-enterprises: from 1 September 2027
Billdu doesn't support issuing yet.
Who does the reception obligation apply to?
Any business established in France and registered for VAT.
It covers domestic B2B transactions.
There's no size-based grace period for reception - unlike issuing, everyone needs to be ready on the same date.
Good to know: Billdu currently covers the reception side of the reform. See "What Billdu supports today" for details.
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