Electronic invoicing is no longer an option. It is becoming a legal obligation for all companies subject to VAT in France from September 1, 2026, This far-reaching reform is transforming not only accounting habits, but also financial and management management opportunities. This far-reaching reform is transforming not only accounting practices, but also the opportunities for financial and management control.
So, what do you need to know to be well prepared?
Why this reform?
The main objective is to modernize and secure commercial exchanges between companies, while reinforcing the fight against VAT fraud. But over and above its fiscal objectives, electronic invoicing also represents a major step forward in the fight against VAT fraud. a real performance driver for companies :
- Lower processing costs (up to 75 % compared with paper),
- Faster payment times,
- Better control over cash flow,
- Fewer errors and disputes,
- Reduced reporting obligations (VAT pre-filled at term),
- Reducing carbon footprint.
The digital transition is accelerating, and companies have everything to gain if they anticipate it.
Does this apply to me?
Yes, if you are subject to French VAT. Even if you are exempt from VAT (e.g. micro-entrepreneur), you must be able to receive and issue electronic invoices. Only exclusively exempt operators (healthcare, education, etc.) are not concerned.
The timetable for implementation is as follows:
- September 1, 2028 (subject to an amendment still under discussion): issue for SMEs, VSEs and micro-businesses.
- September 1, 2026 obligation to reception for all companies,
- September 1, 2027 obligation to’emission for large companies and ETIs,
Electronic invoice ≠ simple PDF
Please note: a PDF is not necessarily an electronic invoice. To be compliant, an electronic invoice must be structured in a specific format (Factur-X, UBL or CII) and guarantee the following’authenticity of origin, l’content integrity and the readability. It must also contain enhanced legal information, including the customer's SIREN number and the distinction between goods and services.
Two processes to know: e-invoicing and e-reporting
- Visit e-invoicing corresponds to the exchange of electronic invoices between French companies (B2B).
- Visit e-reporting, applies to operations not covered by e-invoicing: B2C sales, international sales or specific transactions. It requires transmit data to the administration with varying frequency depending on the tax system.
Which platforms to use?
Three types of players are involved:
- Visit PPF (Public Billing Portal),
- Visit PDP (State-certified dematerialization platforms),
- Visit OD (Dematerialization operators, not certified but offering complementary services).
Your company can choose one or more platforms for issuing and receiving invoices. The key is to select the solution best suited to your organization and invoice volumes.
Why get support?
Implementing electronic invoicing is more than just ticking a box. It involves :
- A review your internal processes,
- Analysis of your billing tool and your ERP,
- Choosing the right platform for your needs,
- Compliance of your legal notices and formats.
By enlisting the support of a firm such as Novances, you secure the transition, gain in efficiency, and stay focused on what matters: your business.
Need a clearer picture?
Our teams can help you make the switch to electronic invoicing with complete peace of mind.
