E-invoicing checklist for France and Luxembourg

Receiving, issuing, new mandatory details, the PEPPOL network… E-invoicing is changing day-to-day life for every business, in France and in Luxembourg alike. Here is a simple checklist, to print or share with your team and your accountant, so that nothing is forgotten.

1. Know your dates

In France, all businesses must be able to receive e-invoices since 1^st September 2026. Large companies and mid-caps (ETI) must also issue them from that date; SMEs and micro-businesses will have to do so from 1^st September 2027.

In Luxembourg, e-invoicing is already mandatory for the public sector (B2G), via PEPPOL or MyGuichet.lu. For business-to-business exchanges (B2B), bill no. 8815 provides for mandatory receipt from 1^st January 2028, then issuing from 1^st July 2028 for large companies and from 1^st January 2029 for all others.

I have identified the receipt date that applies to my business
I have identified my issuing date (depending on my size and country)
I have informed my accountant or fiduciary

2. Choose your solution

An e-invoice is not a PDF sent by email: it is a structured file (Factur-X, UBL or CII) sent through an official channel. In France, it goes through a certified e-invoicing platform (PA); in Luxembourg, through the PEPPOL network.

My software generates Factur-X, UBL or CII formats
It is connected to a certified e-invoicing platform (France) or to the PEPPOL network (Luxembourg)
It lets me receive my suppliers' invoices without re-keying them
It tracks the status of each invoice (sent, received, accepted, rejected, paid)

3. Update your data

An e-invoice is checked automatically: a single missing piece of information can get it rejected. Now is the right time to tidy up your records.

My customer records are complete: company name, address, VAT number
In France, I have the SIREN number of each of my business customers
My supplier records are up to date
My item catalogue and VAT rates have been checked

4. Adapt your invoices (France)

The reform adds new mandatory details to business-to-business invoices.

The customer's SIREN number appears on my invoices
The type of transaction is stated: supply of goods, provision of services, or both
The delivery address is shown when it differs from the customer's address
The option to pay VAT on an accruals basis (TVA d'après les débits) is stated, where applicable

5. Organise your team

I have designated who receives and approves supplier invoices
My team knows where to find an invoice and its status
My accountant has access to the exports they need
I have run a sending and receiving test before the deadline

And with eKo?

eKo generates your invoices, credit notes and deposit invoices in Factur-X, UBL and CII formats. With the built-in PA option, it is connected to the certified e-invoicing platform iopole in France and to the PEPPOL network in Luxembourg: your suppliers' invoices arrive directly in eKo, and you track the status of every invoice. Your accountant gets free access.

Dates and obligations stated as at 3 November 2026, for information only. In Luxembourg, the B2B timetable depends on the adoption of bill no. 8815.

Work out my dates with the simulator