France’s upcoming mandatory electronic invoicing reform, scheduled to roll out beginning September 1, 2026, forces a complex intersection between fiscal digitization and the European Union’s General Data Protection Regulation (GDPR).
Scope of GDPR Enforcement in Electronic Invoicing
The General Data Protection Regulation and the French Data Protection Act (Loi Informatique et Libertés) apply exclusively to the processing of personal data concerning physical persons, rather than corporate entities. According to compliance guidance, invoices containing data strictly limited to a company—such as business names, corporate addresses, standard telephone numbers, generic contact email addresses, and SIREN or SIRET registration numbers—fall outside the scope of the GDPR.
However, the regulatory framework shifts when invoices reference physical persons. Information regarding physical persons who work within companies or physical persons who exercise their activity in their own name (sole proprietorships, auto-entrepreneurs and liberal professions) receives protection under personal data laws. Protected elements include names, first names, nominative professional email addresses, SIRET and SIREN numbers, and the business address if it is the person’s home.
Data Minimization and Sensitive Information Risks
Because many electronic invoicing cases do not concern a physical person, the GDPR applies only in a reduced number of situations. Nevertheless, companies frequently customize invoice fields to manage their billing or follow-up on files, introducing potential compliance risks.
The principle of data minimization provided for by the GDPR dictates that only personal data that is adequate, relevant and limited to what is necessary to achieve the objectives pursued may be used. It is preferable to reference a file number on the invoice—such as labeling an entry “Factures lunettes – dossier n° XXX” rather than explicitly naming a customer (“Facture pour les lunettes de vue de Monsieur Dupond”)—to maintain compliance during tracking.
Particular caution applies to sensitive data governed by Article 9 of the GDPR, which includes health-related information. According to regulatory standards, health data cannot be included on invoices without the explicit consent of the persons concerned, except for certain exceptions. In the absence of such consent, billing systems must rely on neutral and objective terminology without specifying the pathology affecting the person. Furthermore, the French General Tax Code (Code général des impôts) specifies that electronic invoices must omit precise descriptions of delivered goods or rendered services if those details are covered by professional secrecy, such as medical confidentiality or attorney-client privilege.
Legislative Timeline and Technical Infrastructure
The broader digital tax overhaul stems from Article 195 of the 2020 Finance Law (law no. 2019-1479), which authorized the French government to legislate by ordinance to generalize the use of electronic invoicing and establish transaction reporting, known as e-reporting, for information outside the scope of mandatory electronic invoicing, such as sales abroad and B2C operations. These principles were codified into Articles 289, 289 bis, 290, and 290 quinquies of the Code général des impôts, following Ordinance no. 2021-1190 issued on September 15, 2021.
While initial implementation was slated between 2024 and 2026, Article 91 of the 2024 Finance Law (law no. 2023-1322) delayed the rollout. The revised calendar mandates electronic invoicing compliance beginning September 1, 2026, for large enterprises, followed by a progressive deployment in 2027 for small and medium-sized enterprises and microenterprises.
To achieve legal validity under French law and EU Directive 2014/55/UE, electronic invoices must guarantee the authenticity of origin, content integrity, and data readability. Transmission must occur through Partner Digital Platforms (PDP) or the Public Billing Portal (PPF) using standardized formats such as Factur-X or UBL. The administration enforces a mandatory data retention period of at least fifteen years. Non-compliance carries administrative fines under Article 1737 of the Code général des impôts, set at 15 euros per non-compliant invoice up to a maximum ceiling of 15,000 euros per calendar year.
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