E-invoicing 2026: Latest France/Spain Legal Requirements
From September 1st, 2026, all companies established in France must be able to receive electronic invoices through authorized platforms (PPF or PDP). Large companies and ETIs are also obliged to issue them from this date; SMEs/micro-businesses must comply by September 2027. Standard PDF or paper invoices will no longer be accepted.
France obligations/timeline
- From September 2026: all companies must receive electronic invoices, regardless of their size or sector.
- Large companies and ETIs must also issue them from that date; SMEs and micros are required from September 2027.
- E-reporting to tax authorities follows the same timeline.
- Electronic invoices must be structured (UBL, CII, or hybrid) and contain all required legal information.
- All exchanges must pass through accredited public or private platforms registered by the French authorities.
Spain: what’s new?
Spain is aligning its mandatory e-invoicing for business transactions with EU rules for 2026-2027.
- Companies subject to IVA or registered with SII must send/receive e-invoices from 2026.
- Facturae remains standard, but more interoperability with EU formats (CII, UBL).
- Fines for non-compliance will be phased in after a soft transition period.
FAQ
By when must I comply for France?
Required to receive from Sept 2026; SMEs/micros must issue by Sept 2027.
Do I need to change my software?
Yes, to ensure compliance with accredited platforms and data formats.
Steps for Spain?
Register with certified platforms, ensure Facturae and EU compatibility.
Are PDF/paper invoices accepted?
No, not after Sept 2026.
What are the risks of non-compliance?
Blocked payments, fines, lost business deals.
For support or project advice:
France: https://deunite.es/en/contact/
Spain: https://deunite.es/es/contacto/
Full case studies: https://deunite.es/en/use-cases/
Services/pricing: https://deunite.es/en/services/ – https://deunite.es/en/pricing/