Mandatory electronic invoicing: timeline and obligations for companies

Mandatory electronic invoicing, also known as e-invoicing, requires all companies subject to VAT in France to issue and receive their invoices in a structured electronic format. This scheme, provided for by article 26 of the loi de finances rectificative pour 2022 (2022 Amending Finance Act), aims to combat VAT fraud, simplify reporting obligations and improve the competitiveness of companies.

Unlike a simple PDF invoice sent by email, an electronic invoice within the meaning of the reform is a structured file (Factur-X, UBL or CII format) that can be read and processed automatically by the information systems of companies and the tax administration.

The rollout of electronic invoicing follows a phased timeline. The obligation to receive electronic invoices applies to all companies from September 1, 2026. The obligation to issue them is staggered according to company size: large companies and mid-caps must issue invoices in electronic format from September 1, 2026, while SMEs and micro-enterprises have an additional period until September 1, 2027.

This timeline has been postponed several times since the initial 2024 plan. It is essential to follow the official communications of the DGFiP (the French public finances directorate) to confirm the final dates.

Electronic invoices must pass through a registered platform (plateforme agréée, PA), accredited by the tax administration. The public invoicing portal (PPF) Chorus Pro, initially envisaged as an alternative for the private sector, has been refocused on public sector invoicing (B2G) and the platform directory. Private sector companies must therefore use a registered platform for their B2B exchanges.

The choice of platform is a strategic decision that depends on invoice volumes, compatibility with the existing information system and the additional services offered (archiving, payment tracking, accounting reconciliation). More than 100 registered platforms are already accredited. It is advisable to start this selection process as early as possible to allow time for testing and adaptation.

In parallel with electronic invoicing, the e-reporting scheme requires companies to transmit to the administration the transaction data not covered by e-invoicing. This concerns transactions with private individuals (B2C), international operations and transactions with operators not established in France.

E-reporting gives the administration a complete view of economic flows, complementing the electronic invoices exchanged between taxable persons. The data transmitted includes the amount excluding VAT, the VAT rate and amount, the date of the transaction and the identification of the parties.

Preparing for electronic invoicing should start with an assessment of the current situation: invoicing processes, software used, B2B and B2C flows, volumes. This mapping makes it possible to identify the necessary adaptations.

The next steps include choosing the PDP platform, updating invoicing and accounting software, training teams and running tests with business partners. The mandatory details on invoices must also be checked: the customer's SIREN number (French company registration number), the delivery address and the purchase order reference where applicable.

Our Tax law team assists companies in analysing the impact of the reform on their organisation and in bringing their invoicing processes into compliance.