Guide to dematerializing supplier invoices

Regulations

Initially scheduled to start on July 1, 2024, with general roll-out in 2026, the introduction of electronic invoicing was recently postponed by the government to allow for real-life testing. To date, the new timetable has not yet been unveiled, but it will be set out in the Finance Act for 2024.

To better understand this shift to electronic invoicing,Article 26 of the amended Finance Act for 2022 specifies that "VAT taxable persons in France will eventually have to issue, transmit and receive invoices in electronic form in their transactions with other taxable persons, and transmit to the tax authorities invoicing data as well as data relating to non-domestic transactions or transactions with a non-taxable person."

Tools for dematerializing supplier invoices

To receive or issue an electronic invoice, simply register on the Chorus Pro public portal or on a partner dematerialization platform (PDP) of your choice. The private platform you select need not be the same as your suppliers'.

An electronic invoice is presented in electronic format, with structured data that can be read in PDF format, but is also compatible with any computer system. It should not be confused with a scanned paper invoice, which is sent or received by e-mail, but remains a dematerialized invoice.

How do dematerialization platforms work?

Let's turn now to the operation of dematerialization platforms, using the example of the Chorus Pro portal, which is already in operation, but operates in a similar way to most others.

Typically, the first step is to create an account by providing your personal and company information. Once your account has been activated, you're ready to receive and send invoices.

Receipt of supplier invoices

Click on the "Invoicing" area , then on the "Received invoices" application . To view invoices requiring processing, use the "Overview" tab, then the "Invoices to be processed" block.

By clicking on the invoice number, you can view its details, download it as a PDF file, and assign it a status (suspended, paid, posted...).

Invoice transmission

To send your invoices via Chorus Pro, follow the steps below:

• Create your invoice as usual (using word processing, spreadsheet or billing software);
• Export it in PDF format;
• Access the deposit area on the portal;
• Click on the "Issued invoices" tab, then on "Invoice deposit";
• Upload your ;
• Select the depositor profile 
• Click on validate and send.

Chorus Pro automatically identifies the data and integrates it into the submission form. You can check and correct them if necessary, before confirming submission. The portal collects your invoices, formats them and sends them to your chosen recipient.

How do you prepare for paperless invoicing?

As the implementation of e-invoicing reform approaches, companies need to prepare to meet the new regulatory requirements for invoice formats.

3 formats are now accepted:

• Cross Industry Invoice (CII)
• Universal Business Language (UBL)
• Factur-X, in PDF or XLM format

Certain tools already enable you to create, manage and track electronic invoices simply and efficiently. Using these tools facilitates exchanges with business partners, while increasing the fluidity of the entire invoicing process.

The choice of invoicing software, preferably online, is of crucial importance, as it will act as an intermediary between your company and dematerialization platforms. Opt for software that is prepared for this digital transition, knowing that many options are available on the market.

It's also a good idea to familiarize yourself with the relevant regulations, particularly with regard to legal obligations, invoicing formats, mandatory information on invoices and document retention rules.

Finally, as far as your employees are concerned, be sure to provide them with training on the new procedures and the chosen tool, so that everyone is able to understand the process and apply it correctly.