After the public sector in 2020, it's the turn of businesses to adopt generalized electronic invoicing from 2026. What obligations does this reform entail, and what will change on September 1, 2026? How can we prepare for it?
Electronic invoicing and e-reporting obligations
After many twists and turns, the e-invoicing reform has been passed and will come into force in September 2026.
Companies that :
- are subject to VAT,
- have a professional clientele,
- carry out operations in France.
In other words, they will have to issue and receive invoices in a compliant electronic format.
The other obligation concerns e-reporting, i.e. the transmission of certain data to the authorities.
The obligation for companies established in France to issue and receive electronic invoices will apply progressively from September 1, 2026. https://t.co/1hunbxW6dP
- DILA (@DILA_officiel) October 24, 2024
Benefits for companies
These obligations are likely to leave companies dubious, as they will have to familiarize themselves with new processes. At the same time, invoicing is a positive opportunity for these players. Dematerialization will enable them to save precious time by generating and sending documents in just a few minutes. What's more, invoices will be centralized in one place, simplifying their storage.
Lost invoices, incorrect invoices or invoices sent to the wrong person... Companies are familiar with these problems. Thanks to electronic invoicing, they can be sure of sending their documents to the right people, with all the required information. This limits unpaid invoices, shortens payment times and keeps cash flow under control.
The introduction of electronic invoicing also means lower costs. It will bring invaluable savings by reducing stationery, printing and mailing costs.
Last but not least, this measure offers improved traceability, as end-to-end encrypted data cannot be altered.
Tips for preparing for electronic invoicing
While there is still time before the reform comes into force, it is advisable to prepare for it now by choosing a partner dematerialization platform (PDP). Initially, it was planned that companies would be able to use PDPs, certified private players, and the state-run Public Billing Portal (PPF). However, on October 15, it was decided to partially abandon the PPF project. Invoice exchanges will now be based solely on PDPs.
Several criteria will help companies choose the right PDP, including :
- operator seniority,
- technological proximity,
- international openness,
- capacity to handle volumes.
To be ready when the time comes, it's a good idea for companies to take stock of their tools, and map out their customers, suppliers and invoices. It is also important not to neglect the human aspects, as this type of project involves many different departments (accounting, finance, IT, sales, legal, etc.) and can take several months to complete.