E-invoicing for restaurants in France: what changes in 2026 and 2027
France’s e-invoicing reform changes how every French business exchanges invoices. For a restaurant, it affects two things: invoices between businesses, with your suppliers and your business customers, and the reporting of your sales to consumers. Here is what changes, when, and how to get ready.
The timeline
- 1 September 2026: every business must be able to receive electronic invoices. Large and mid-sized companies must also issue them.
- 1 September 2027: SMEs and micro-businesses, so most restaurants, must in turn issue their invoices electronically and report the data of their sales to consumers (e-reporting).
This timeline is the one in force on the date this guide was updated. It has already been postponed once: check it on impots.gouv.fr before you plan.
What it covers in a restaurant
- Invoices you receive: your suppliers’ invoices arrive electronically. You must be able to receive them from September 2026.
- Invoices you issue to businesses: a group meal invoiced to a company, a catering job, a private hire for a seminar. They become electronic in September 2027.
- Your sales to consumers: they don’t require an e-invoice, but their totals must be reported to the tax authority. That’s e-reporting, and for a restaurant it covers most of the revenue.
An e-invoice is not a PDF
An e-invoice contains structured data that software can read without re-keying. Three formats are accepted: Factur-X, which pairs a readable PDF with its data, UBL and CII. A PDF sent by email is no longer enough.
Invoices no longer go straight from seller to buyer: they go through a platform approved by the tax authority. The public invoicing portal keeps the business directory and receives the data, but doesn’t issue invoices: you need to choose an approved platform.
The new mandatory details
Four details are added to the usual ones:
- your business customer’s SIREN number;
- the delivery address, if it differs from the billing address;
- the nature of the transaction: supply of goods, of services, or both;
- where relevant, the option to pay VAT on an invoicing basis.
For a business meal or a catering job, remember to ask for the customer’s SIREN when they order.
E-reporting of consumer sales
Your receipts stay receipts. What changes is that the totals of your consumer sales are sent to the tax authority: amounts excluding VAT and the VAT itself, day by day and by VAT rate, at 5.5%, 10% and 20%.
How often you report depends on your VAT regime. Depending on what you sell, payment data may also be required. Your accountant will tell you what applies to your business.
What to do now
- Check your company details: SIREN, VAT number, VAT regime.
- Choose an approved platform to receive your suppliers’ invoices.
- Check that your POS and invoicing software produce invoices in a structured format and total your sales by day and VAT rate.
- Collect the SIREN numbers of your regular business customers.
- Go over your timeline and obligations with your accountant.
Frequently asked questions
Will a PDF sent by email be enough?
No. Between businesses, invoices will have to be in a structured format and go through an approved platform: from 1 September 2027 for a small or medium restaurant.
Do my receipts become e-invoices?
No. Sales to consumers don’t require an e-invoice. Their totals are sent to the tax authority through e-reporting.
What happens if I’m not ready?
The tax authority plans fines: €15 per invoice not issued electronically and €250 per missing data report, each capped at €15,000 a year.
Do I need a new POS?
Not necessarily. Your POS must be able to total your sales by day and VAT rate, and send that data, directly or through your approved platform.
This guide provides general information. It doesn’t replace advice from your accountant or a lawyer.