Electronic invoicing: what are the implications for your company?
From 1 September 2026, all companies of all sizes will have to comply with a new obligation to receive invoices in electronic format.
Electronic invoicing: a reform with four objectives
The dematerialisation of business management processes is an unavoidable trend, and one that has been promoted for many years by government measures. The full-scale implementation of electronic invoicing from 2026 will require every company to rethink its organisation.
Electronic invoicing: key deadlines
1 September 2026
Large companies & mid-caps: Obligation to send and receive electronic invoices (e-Invoicing) and to transfer invoicing data (e-reporting) to the tax authorities,
Companies of all sizes: Obligation to receive electronic invoices (e-Invoicing).
1 September 2027
VSEs and SMEs: Obligation to send e-Invoicing and e-reporting.
From September 2026, you will be required to receive invoices in electronic format. By then, you therefore need to have taken a number of decisions and have begun to set up the appropriate organisation to meet this first obligation.
It’s important to think ahead: a project to transform your sales and administrative organisation needs to be spread over several months, with phases of adaptation, to be fully operational by the deadline.
Electronic invoicing: who is affected?
First stage: Step 1: It is necessary to identify and determine the allocation of responsibilities.
Four main types of stakeholders are involved in the reform:
Companies
Suppliers, buyers or their agents, whether or not they are equipped with a dematerialisation solution: You, your customers, your suppliers and any intermediaries.
Partner dematerialisation platforms (PDP)
Service providers offering invoice dematerialisation services registered by the authorities. Only partner dematerialisation platforms can send electronic invoices directly to their recipients and send data to the public invoicing portal.
Electronic invoices for companies July 2024
They will offer a wide range of services to help implement the reform.
The list of platforms that have obtained authorisation to be registered in accordance with very strict specifications will be available on the impots.gouv website
The public invoicing portal (PPF)
The public trusted third party will offer a central directory service and will be a concentrator of invoicing, transaction and payment data, as well as life cycles for the tax authorities.
The public invoicing portal will be the default platform for the electronic exchange of invoices as part of the full-scale implementation of B2B electronic invoicing.
Dematerialisation operators (DOs)
Operators offering invoice dematerialisation services but who are not registered with the authorities. These operators cannot send electronic invoices directly to their recipients, but must be connected to a partner dematerialisation platform (PDP).
These include sales management software, online payment software, electronic signature software, bank account administrators, etc., all of which will have a role to play in dematerialising the sales process.
Electronic invoicing: a reform that concerns all companies subject to VAT
This reform concerns all companies subject to VAT, whether or not they are liable for VAT.
Operators who benefit from the basic VAT exemption are companies subject to VAT even if they are not liable for VAT. They are therefore also subject to electronic invoicing since they are subject to VAT.
However, this obligation does not apply to transactions that are exempt from VAT under the provisions of articles 261 to 261E of the French General Tax Code, i.e. healthcare services, education and training services, real estate transactions, transactions carried out by non-profit associations, banking and financial transactions and insurance and reinsurance transactions.
Please note that if you are partially subject to VAT, you will be subject to this reform for all transactions subject to VAT.
Electronic invoicing: what are the penalties?
The law provides for a fine of €15 per invoice for those who fail to comply with the invoicing obligation, capped at €15,000 per year, and €250 per transaction for the absence of e-reporting, up to the same limit.
In addition to the fines, there is also a risk of triggering tax audits linked to successive irregularities in the transfer of information that reveal an organisational malfunction within the company.
Electronic invoicing: Be ready with Endrix
The first step is to understand what your obligations are, depending on your business and the types of transaction you carry out.
A pre-diagnosis of your organisation to define an action plan
Start analysing your organisation to identify the resources you need to put in place and define an action plan.
Test your company’s digital maturity in less than a minute to establish a pre-diagnosis of your organisation in order to be contacted by one of our specialists at a later date.
At the end of this meeting, we will be able to provide you with the appropriate recommendations and solutions.
Endrix guide to electronic invoicing
The full-scale implementation of electronic invoicing means that you need to rethink your organisation now.
Request your free copy of the Endrix guide to electronic invoicing by completing the form below.
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