{"id":2156434,"date":"2026-10-24T13:06:29","date_gmt":"2026-10-24T11:06:29","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/24\/foreign-company-france-e-invoicing-mandate-timetable-penalties-abroad\/"},"modified":"2026-10-24T13:06:29","modified_gmt":"2026-10-24T11:06:29","slug":"foreign-company-france-e-invoicing-mandate-timetable-penalties-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-e-invoicing-mandate-timetable-penalties-abroad\/","title":{"rendered":"Your French Company Must Switch to E-Invoicing From Abroad: 2026-2027 Timetable, Compliant Invoices and Penalty Defence"},"content":{"rendered":"<p>You live in London, Dubai, New York or Singapore and you run a French company \u2014 usually a SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e, the flexible French corporation foreign founders prefer) or a SARL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, the French limited-liability company). Your accountant in Paris sends you PDFs, you forward them to clients, everybody pays, and you assume invoicing is settled. That assumption expires on 1 September 2026. On that date France switches domestic business-to-business invoicing to a fully electronic circuit: invoices must travel through an accredited platform, the data must reach the tax administration, and every company \u2014 including yours, managed from a laptop thousands of kilometres away \u2014 must at least be able to receive invoices in the new format. Large companies must also issue them electronically from September 2026, and smaller ones follow in September 2027. Miss the switch and each paper invoice can cost 50 euros in tax fines, capped at 15,000 euros per calendar year, on top of older commercial fines that reach 375,000 euros for a company. This guide explains, for a non-French reader, which of your sales fall inside the mandate and from which date, how to issue a compliant electronic invoice while living abroad, and how controls and penalties work \u2014 including how to challenge them from outside France. It builds on our walk-through of <a href=\"https:\/\/kohenavocats.fr\/en\/2026\/09\/03\/setting-up-company-france-foreign-founder-bank-account-kbis-vat-first-hire\/\">setting up a company in France as a foreign founder<\/a> and complements our analysis of <a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-invoice-french-clients-vat-reverse-charge-import-abroad\/\">invoicing French clients and reverse-charge VAT rules<\/a>.<\/p>\n<h2>I. Which of your French sales fall inside the mandate, and from which date<\/h2>\n<p>The reform looks technical, but its logic is simple: the French tax administration (the DGFiP, Direction g\u00e9n\u00e9rale des finances publiques) wants to see every domestic business-to-business invoice in real time. To decide what you must do and when, work through two questions in order \u2014 are your transactions covered, and which deadline applies to a company of your size.<\/p>\n<h3>A. Are your transactions covered by electronic invoicing or by the parallel data duty?<\/h3>\n<p>The core duty sits in the French Tax Code (the CGI, Code g\u00e9n\u00e9ral des imp\u00f4ts). <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 289 bis of the CGI<\/a> provides that &#8220;l&#8217;\u00e9mission, la transmission et la r\u00e9ception des factures relatives aux op\u00e9rations mentionn\u00e9es aux a et d du 1 du I dudit article 289 ainsi qu&#8217;aux acomptes s&#8217;y rapportant s&#8217;op\u00e8rent sous une forme \u00e9lectronique, selon des normes de facturation \u00e9lectronique d\u00e9finies par arr\u00eat\u00e9 du ministre charg\u00e9 du budget, lorsque l&#8217;\u00e9metteur de la facture et son destinataire sont des assujettis qui sont \u00e9tablis ou ont leur domicile ou leur r\u00e9sidence habituelle en France.&#8221; In plain English: where both the supplier and the customer are VAT-taxable persons (assujettis) established, domiciled or habitually resident in France, and the sale is one of the standard taxable supplies of goods or services listed in Article 289 \u2014 plus related advance payments \u2014 the invoice must be issued, sent and received electronically, in formats set by order of the Budget Minister. The same article adds the sentence that governs your practical organisation: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">&#8220;L&#8217;\u00e9mission, la transmission et la r\u00e9ception des factures \u00e9lectroniques s&#8217;effectuent en recourant \u00e0 une plateforme agr\u00e9\u00e9e.&#8221;<\/a> You cannot simply email a PDF and call it electronic invoicing; the invoice must pass through an accredited platform (a PDP, plateforme de d\u00e9mat\u00e9rialisation partenaire, registered with the administration), which forwards the data to the tax office.<\/p>\n<p>Three boundaries matter for a foreign-managed company. First, the mandate covers domestic B2B sales: both parties taxable and established in France. Sales to private consumers, sales to customers established outside France, and transactions that are exempt from VAT sit outside the issuing duty \u2014 but they remain subject to paperwork duties. For those flows France imposes a parallel duty called e-reporting: the company transmits its transaction and payment data electronically to the administration even though no electronic invoice is issued to the customer. The Ministry for the Economy describes e-reporting as the transmission of transaction and payment data to the tax administration for business-to-consumer sales and cross-border flows (<a href=\"https:\/\/www.economie.gouv.fr\/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises\">explanatory page of the Ministry for the Economy<\/a>). If your French SAS sells to French individuals online, or bills clients in the United States or the Gulf, expect an e-reporting duty alongside \u2014 or instead of \u2014 the e-invoicing duty, and ask your platform how it handles both channels. Second, the general VAT invoicing duty already exists underneath the reform: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048827413\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048827413\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 289 of the CGI<\/a> states that &#8220;Tout assujetti est tenu de s&#8217;assurer qu&#8217;une facture est \u00e9mise, par lui-m\u00eame, ou en son nom et pour son compte, par son client ou par un tiers&#8221;, and that &#8220;La facture est, en principe, \u00e9mise d\u00e8s la r\u00e9alisation de la livraison ou de la prestation de services.&#8221; The reform changes the channel, not the principle: if you had to invoice before, you still have to invoice \u2014 now electronically and through the platform. Third, intra-European Union sales keep their own reporting: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048826837\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048826837\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 289 B of the CGI<\/a> requires that &#8220;Tout assujetti identifi\u00e9 \u00e0 la taxe sur la valeur ajout\u00e9e doit d\u00e9poser, dans un d\u00e9lai et selon des modalit\u00e9s fix\u00e9s par d\u00e9cret, un \u00e9tat r\u00e9capitulatif des clients, avec leur num\u00e9ro d&#8217;identification \u00e0 la taxe sur la valeur ajout\u00e9e&#8221;, the recapitulative statement (d\u00e9claration d&#8217;\u00e9changes de biens et \u00e9tat r\u00e9capitulatif) that accompanies intra-EU supplies of goods and services. E-invoicing does not replace that statement; the two circuit run side by side.<\/p>\n<p>A common question from founders abroad is whether a small company under the VAT franchise escapes the reform. The franchise (franchise en base de TVA) exempts small businesses below certain turnover ceilings from charging VAT, and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000052488142\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000052488142\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 293 B of the CGI<\/a> warns that &#8220;Lorsque l&#8217;un des plafonds de chiffre d&#8217;affaires pr\u00e9vus aux I ou I bis du pr\u00e9sent article pour les op\u00e9rations de l&#8217;ann\u00e9e en cours est d\u00e9pass\u00e9, la franchise cesse de s&#8217;appliquer pour les op\u00e9rations intervenant \u00e0 compter de la date du d\u00e9passement.&#8221; Franchise or not, your company remains a taxable person, and the receiving side of the reform applies to every company: from 1 September 2026 all companies must be capable of receiving electronic invoices through an accredited platform, as the Ministry for the Economy confirms (<a href=\"https:\/\/www.economie.gouv.fr\/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises\">Ministry for the Economy, timetable of the reform<\/a>). A franchisee that buys from French suppliers will receive its suppliers&#8217; invoices through the platform whether it charges VAT or not, so even the smallest structure managed from abroad must choose a reception channel before the deadline.<\/p>\n<h3>B. Which deadline applies to a company of your size?<\/h3>\n<p>The rollout is staged by company size, and the dates now in force are 1 September 2026 and 1 September 2027. According to the Ministry for the Economy, from 1 September 2026 all companies must be able to receive electronic invoices, and large companies (grandes entreprises) plus intermediate-sized companies (ETI, entreprises de taille interm\u00e9diaire) must also issue their invoices electronically through an accredited platform (<a href=\"https:\/\/www.economie.gouv.fr\/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises\">Ministry for the Economy, timetable of the reform<\/a>). The English-language business portal confirms the same staging, stating that the issuing duty applies from 1 September 2026 to large companies and intermediate-sized companies and then from 1 September 2027 to small and medium-sized companies and micro-businesses (<a href=\"https:\/\/entreprendre.service-public.gouv.fr\/actualites\/A18953?lang=en\">Service Public Entreprendre, electronic invoicing in force since 1 September 2026<\/a>). The legal spine of that calendar is the e-invoicing article itself \u2014 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 289 bis of the CGI<\/a> \u2014 read together with its implementing decree (Decree No. 2022-1299 of 7 October 2022 on the generalisation of electronic invoicing) and the amending finance legislation that postponed the original 2024 dates; the administration&#8217;s timetable pages cited above give the consolidated dates founders must actually work to.<\/p>\n<p>In practice, map your company onto three bands. If your French structure belongs to a large group or qualifies as an intermediate-sized company, you issue electronically from 1 September 2026 and you receive electronically from the same date. If it is an SME or micro-business \u2014 the usual case for a subsidiary or SAS created by a foreign founder with one or two employees \u2014 you must receive electronically from 1 September 2026 and issue electronically from 1 September 2027, while e-reporting of your consumer and cross-border data starts on your band&#8217;s date (<a href=\"https:\/\/www.economie.gouv.fr\/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises\">Ministry for the Economy, timetable of the reform<\/a>). Do not read the 2027 date as a year of rest: the receiving duty hits you in 2026, your suppliers will send platform-routed invoices from then, and a company that cannot receive them will clog its own accounts payable while its accountants chase PDFs that no longer count as originals. Founders living abroad should also diary the platform-migration point: the State provides the accredited platforms with a central directory (annuaire central) for routing invoices, since <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546660\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 289 bis of the CGI<\/a> states that &#8220;Par d\u00e9rogation \u00e0 l&#8217;article L. 151-1 du code de commerce, l&#8217;Etat met un annuaire central \u00e0 la disposition des plateformes agr\u00e9\u00e9es.&#8221; Your SIREN number (the nine-digit identifier the INSEE issues to every French company) and your platform choice feed that directory, so register your routing choice early and keep it updated if you change provider \u2014 an invoice routed to the wrong platform is an invoice you may never see.<\/p>\n<h2>II. How to issue a compliant invoice from abroad and defeat penalties<\/h2>\n<p>Knowing the deadline is half the job. The other half is operational: producing invoices that carry every mandatory particular, in a format the platform accepts, archived for the full retention period \u2014 all while you sign off from another time zone. Then, if the administration knocks, knowing which fine applies and how to answer it.<\/p>\n<h3>A. What does a compliant electronic invoice look like when you live outside France?<\/h3>\n<p>Start with content, because the platform does not cure a defective invoice \u2014 it transmits it. Commercial law lists the particulars every professional invoice must carry, and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038414397\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038414397\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L441-9 of the Commercial Code<\/a> opens with the blunt rule that &#8220;Tout achat de produits ou toute prestation de service pour une activit\u00e9 professionnelle fait l&#8217;objet d&#8217;une facturation.&#8221; The same article requires that &#8220;Le vendeur est tenu de d\u00e9livrer la facture d\u00e8s la r\u00e9alisation de la livraison ou de la prestation de services au sens du 3 du I de l&#8217;article 289 du code g\u00e9n\u00e9ral des imp\u00f4ts&#8221;, and reminds buyers that &#8220;L&#8217;acheteur est tenu de la r\u00e9clamer.&#8221; The detailed mentions follow: names and addresses of both parties (plus the billing address where different), date of the sale or service, quantity, precise description, unit price excluding VAT, any price reduction acquired at the date of sale, payment deadline, discount terms for early payment, the rate of late-payment penalties due the day after the payment date shown, the fixed recovery indemnity for collection costs, and the purchase-order number where the buyer issued one (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038414397\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038414397\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L441-9 of the Commercial Code<\/a>). VAT mentions sit in Article 289 of the Tax Code and its annexes \u2014 VAT rate and amount per rate, taxable base, and where relevant the customer&#8217;s EU VAT number or the &#8220;reverse charge&#8221; (autoliquidation) wording for the cross-border services analysed in our companion piece on <a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-invoice-french-clients-vat-reverse-charge-import-abroad\/\">invoicing French clients and reverse-charge VAT<\/a>.<\/p>\n<p>Then comes the format. A PDF attached to an email is not an electronic invoice within the reform: the invoice must be a structured file (the market standards are Factur-X, UBL and CII, which combine a readable PDF with machine-readable XML) created or converted to the Budget Ministry&#8217;s standards and routed through your accredited platform, which forwards the fiscal data to the administration \u2014 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053531031\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053531031\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 289 E of the CGI<\/a> provides that &#8220;Les donn\u00e9es des factures \u00e9lectroniques \u00e9mises en application du I de l&#8217;article 289 bis sont transmises \u00e0 l&#8217;administration par la plateforme agr\u00e9\u00e9e choisie par l&#8217;assujetti.&#8221; Practically, a founder abroad has three setup tasks. First, appoint an accredited platform (the business portal publishes the list of registered accredited platforms: <a href=\"https:\/\/entreprendre.service-public.gouv.fr\/actualites\/A18759?lang=en\">Service Public Entreprendre, list of accredited platforms<\/a>) and connect it to your billing software or your accountant&#8217;s system, testing with real counterparties before August 2026 so September is not your pilot month. Second, organise reception: designate the platform address your suppliers must use, feed it to the central directory, and tell your suppliers \u2014 from 1 September 2026 their compliant invoices arrive there, not in your inbox (<a href=\"https:\/\/www.economie.gouv.fr\/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises\">Ministry for the Economy, timetable of the reform<\/a>). Third, secure archiving: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219327\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219327\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L123-22 of the Commercial Code<\/a> requires that &#8220;Les documents comptables sont \u00e9tablis en euros et en langue fran\u00e7aise. Les documents comptables et les pi\u00e8ces justificatives sont conserv\u00e9s pendant dix ans.&#8221; Keep the electronic originals \u2014 with their platform transmission proofs \u2014 for ten years, in euros and in French, in a repository your Paris accountant and, on demand, the auditor can open without your personal intervention. A founder who travels should also give a written mandate to the accountant or a local manager for platform administration (adding users, changing routing, downloading archives), because a locked account during your holiday is how deadlines get missed.<\/p>\n<h3>B. Controls, fines and how to challenge them without living in France<\/h3>\n<p>The administration checks invoicing during ordinary tax audits. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048838925\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048838925\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L13 of the Tax Procedures Book<\/a> provides that &#8220;Les agents de l&#8217;administration des imp\u00f4ts v\u00e9rifient sur place, en suivant les r\u00e8gles pr\u00e9vues par le pr\u00e9sent livre, la comptabilit\u00e9 des contribuables astreints \u00e0 tenir et \u00e0 pr\u00e9senter des documents comptables.&#8221; For a company run from abroad, &#8220;on site&#8221; means your French premises, your accountant&#8217;s office, or any place agreed with the auditor \u2014 and where accounting is computerised, the audit covers the full information system, data processing and documentation. E-invoicing makes that audit easier for the administration than ever: platform data already sits on its servers, so a missing or paper invoice is spotted without visiting anyone. That is why the reform pairs the technical duty with its own fine scale in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 1737 of the CGI<\/a>: &#8220;Le non-respect par l&#8217;assujetti de l&#8217;obligation d&#8217;\u00e9mission d&#8217;une facture sous une forme \u00e9lectronique dans les conditions pr\u00e9vues \u00e0 l&#8217;article 289 bis donne lieu \u00e0 l&#8217;application d&#8217;une amende de 50 \u20ac par facture, sans que le total des amendes appliqu\u00e9es au titre d&#8217;une m\u00eame ann\u00e9e civile puisse \u00eatre sup\u00e9rieur \u00e0 15 000 \u20ac.&#8221; Fifty euros per invoice sounds modest until you multiply it by a year of monthly subscriptions or daily deliveries \u2014 the 15,000-euro annual cap is the only ceiling. The same article punishes sloppy content: &#8220;Toute omission ou inexactitude constat\u00e9e dans les factures ou documents en tenant lieu mentionn\u00e9s aux articles 289 et 290 quinquies donne lieu \u00e0 l&#8217;application d&#8217;une amende de 15 \u20ac.&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 1737 of the CGI<\/a>). Platforms face their own scale \u2014 &#8220;Toute omission ou tout manquement par une plateforme agr\u00e9\u00e9e aux obligations de transmission de donn\u00e9es mentionn\u00e9es \u00e0 l&#8217;article 289 E donne lieu \u00e0 une amende de 50 \u20ac par facture mise \u00e0 la charge de cette plateforme, sans que le total des amendes appliqu\u00e9es au titre d&#8217;une m\u00eame ann\u00e9e civile puisse \u00eatre sup\u00e9rieur \u00e0 45 000 \u20ac.&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 1737 of the CGI<\/a>) \u2014 which gives you a contractual argument to demand service credits from a defaulting provider, since its failure is separately punishable.<\/p>\n<p>Two procedural cushions soften the bite, and both favour founders who react fast. First, for the receiving duty, the administration must warn before fining: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 1737 of the CGI<\/a> states that &#8220;Lorsque l&#8217;administration constate une omission ou un manquement par l&#8217;assujetti \u00e0 l&#8217;obligation de recourir \u00e0 une plateforme agr\u00e9\u00e9e pour la r\u00e9ception de factures \u00e9lectroniques pr\u00e9vue au I de l&#8217;article 289 bis du pr\u00e9sent code, elle le met en demeure de s&#8217;y conformer dans un d\u00e9lai de trois mois.&#8221; A formal notice (mise en demeure) giving three months to comply must therefore precede any sanction for failing to receive through a platform \u2014 use that window to appoint a platform, register in the directory and document the fix, because a file showing compliance within the notice period is your strongest exhibit. Second, the older commercial fine regime still applies to defective or missing invoices generally: &#8220;Tout manquement au I est passible d&#8217;une amende administrative dont le montant ne peut exc\u00e9der 75 000 \u20ac pour une personne physique et 375 000 \u20ac pour une personne morale.&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038414397\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038414397\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L441-9 of the Commercial Code<\/a>), doubled on repeated infringements. Distance is no defence, but it is also no barrier to challenging: reply to the audit proposals within the stated deadlines by registered letter with acknowledgment or through your counsel, attach your platform transmission logs and corrected invoices, request a meeting (including by videoconference, which Paris tax offices routinely accept), and escalate through hierarchical appeal and, if needed, the administrative court. Companies domiciled in Paris deal with the Paris tax offices (the DRFiP direction r\u00e9gionale des finances publiques for Paris) and keep their records available at the French establishment or the accountant&#8217;s office \u2014 an auditor will not fly to your home country, but expects the file to be complete in France. Voyage and case-law databases consulted for this article return no on-point published decision on the new e-invoicing fines yet, which is unsurprising for a duty that only becomes enforceable in September 2026; the defence therefore rests on the statutory texts above, applied literally, and on proof of prompt regularisation.<\/p>\n<p>Practical tip for September 2026: run a parallel circuit during August, sending every invoice both the old way and through the platform, then reconcile the platform transmission reports against your sales ledger before the receiving duty bites. Keep screenshots of your directory registration and your platform contract alongside the ten-year archive, since they prove diligence if an auditor questions your setup date.<\/p>\n<h2>Conclusion<\/h2>\n<p>For a founder living abroad, the French e-invoicing reform condenses into four moves: confirm whether your sales are domestic B2B transactions covered by Article 289 bis or consumer and cross-border flows under e-reporting; diary 1 September 2026 for receiving in all cases and for issuing if you are a large or intermediate-sized company, with 1 September 2027 for smaller companies&#8217; issuing duty; appoint an accredited platform now, register your routing in the central directory, and produce invoices carrying every Article L441-9 and Article 289 particular in a structured format archived ten years in euros and in French; and if a control or a formal notice arrives, regularise inside the three-month window and answer with platform logs rather than silence, since the 50-euro-per-invoice fine and the older commercial fines punish inertia far more than error. Done early, the switch is an administrative project; done late, from another country and under audit pressure, it becomes a penalty file. Founders who treat the platform appointment, the directory registration and the August parallel run as corporate housekeeping \u2014 minuted, filed and retrievable in France \u2014 will face September 2026 as a routine upgrade rather than a crisis.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>From 1 September 2026 your French company must receive electronic invoices via an accredited platform; large firms must issue them too. 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