Electronic invoicing represents a veritable revolution in the business world. The progressive obligation to issue and receive electronic invoices will come into force in September 2026. This reform promises numerous benefits, particularly for software publishers. The switch to digital invoicing is much more than a regulatory constraint: it's an opportunity to improve processes, cut costs and boost competitiveness. Let's find out how this reform will affect software publishers, and why they need to start preparing now.
Understanding the reform of electronic invoicing
What is electronic invoicing?
Electronic invoicing is the process of issuing, transmitting and receiving invoices in a compliant digital format, such as Factur-X, UBL or CII. This format enables invoice data to be structured to guarantee the integrity of information exchanged between companies, and with the tax authorities.
With the implementation of this reform, companies will have to use a Partner Dematerialization Platform (PDP) or the Public Billing Portal (PPF) to transmit these invoices, thus eliminating the need to send them by e-mail or post.
The objectives of the reform
The main objectives of the electronic invoicing reform are manifold:
- Combat VAT fraud: by automating exchanges, companies and tax authorities will have real-time visibility of transactions.
- Reduce payment times: with fast, secure invoice transmission, companies benefit from better control over their cash flow.
- Simplify tax declarations: by automatically generating certain tax declarations, companies can reduce the administrative burden associated with VAT.
Implementation schedule
Initially scheduled for 2024, the reform has been postponed and will finally be rolled out from September 2026. From that date, all businesses will have to be able to receive electronic invoices. The obligation to issue electronic invoices will follow for large companies, then SMEs and micro-enterprises by September 2027 .
E-invoicing and e-reporting: The pillars of reform
The obligation to issue and receive electronic invoices (e-invoicing)
E-invoicing is at the heart of the reform. Every company will have to issue electronic invoices in specific formats, such as Factur-X, guaranteeing the integrity of the information exchanged. Although mandatory, this process will enable companies to automate a large part of their invoicing management.
E-reporting: the obligation to transmit tax data
E-reporting concerns companies that are not directly subject to electronic invoicing obligations, such as those carrying out B2C or international transactions. These companies will have to transmit certain data to the tax authorities via dematerialization platforms.
Key players: PPF, PDP and OD
Three players play a crucial role in this reform:
- The Public Billing Portal (PPF): this is the platform set up by the French government to exchange electronic invoices.
- Partner Dematerialization Platforms (PDP): certified private intermediaries that enable companies to manage all their electronic invoicing. A list of the first "sub-reserved" registered PDPs is already available.
- Dematerialization Operators (DOs): act as intermediaries, but are not certified. They can convert invoices into electronic format, but cannot interact directly with the administration.
Why is electronic invoicing an opportunity for software publishers?
Automated billing processes for greater efficiency
The reform offers a golden opportunity for invoicing and cash register software publishers to offer solutions for automating invoicing processes. This includes issuing, receiving and tracking invoices in a centralized, integrated way. These automations will enhance the productivity of user companies.
Improved data security
With electronic invoicing, the security of exchanges is reinforced. Data is encrypted and every transaction is traceable, guaranteeing the authenticity and integrity of information. For software publishers, this is an opportunity to highlight the compliance of their solutions with high security standards.
Reduce costs and payment times
Dematerialization considerably reduces the costs associated with managing paper invoices, such as printing and mailing costs. What's more, the fast, reliable transmission of invoices reduces errors and payment delays, which is a major advantage for companies seeking to improve their cash flow management.
Electronic invoicing and NF525 and NF203 certifications: guarantees for cash register and invoicing software
In the context of e-invoicing reform, two key certifications are particularly important for ensuring software compliance. NF525 certification, which applies to cash register systems and e-reporting, and NF203 certification, which concerns invoicing software and its ability to manage e-invoicing. These certifications offer software publishers a guarantee of compliance with tax standards, and enable user companies to meet new regulatory obligations.
NF525 certification: an obligation for cash register software and e-reporting
NF525 certification is essential for cash register software used in B2C transactions, particularly for merchants and companies making sales to private individuals. This certification guarantees that cash register software complies with the legal requirements of the e-reporting reform.
E-reporting requires companies to transmit certain tax data to the tax authorities, particularly for transactions with customers not subject to VAT (such as private individuals) or customers located abroad. NF525-certified cash register software must meet a number of requirements, including the traceability and integrity of transmitted data.
How NF525 meets e-reporting requirements :
- Data inalterability: NF525 certification guarantees that transactions recorded in cash register systems are unalterable. This means that no data can be modified after recording, ensuring complete traceability for tax authorities.
- Transaction security: NF525-certified software must guarantee that all recorded data is secured against any attempt at fraud. Compliance with security requirements helps limit VAT fraud, one of the main objectives of the reform.
- Secure archiving: Archiving data in formats that comply with reform standards is essential to guarantee its long-term integrity. NF525 software ensures archiving in compliance with legal retention standards.
- Reliable transmission of e-reporting data: NF525-certified software ensures automatic, reliable transmission of transaction data to the tax authorities via a Partner Dematerialization Platform (PDP) or the Public Billing Portal (PPF).
In short, NF525 certification brings cash register software into line with the requirements of the e-reporting reform, ensuring total transparency and optimum security of data transmitted to the tax authorities.
NF203 certification: ensuring the compliance of invoicing and e-invoicing software
NF203 certification applies to invoicing software, guaranteeing its compliance with e-invoicing requirements, which are at the heart of the e-invoicing reform. E-invoicing requires all companies subject to VAT to issue and receive invoices in a structured, secure electronic format.
Invoicing software publishers must obtain NF203 certification to guarantee that their solutions meet these new requirements. This certification provides users with the assurance that their software manages electronic invoices in compliance with the standards imposed by the reform.
How NF203 meets the requirements of e-invoicing :
- Authenticity of invoice origin: One of the main requirements of the reform is that the origin of electronic invoices be authenticated. NF203-certified software guarantees that each invoice has been issued by a verifiable source, and that the information contained in the documents is valid.
- Data integrity: NF203 certification ensures that invoice data cannot be altered once the invoice has been issued. This meets the need to preserve the integrity of documents exchanged between companies in a B2B context.
- Legibility and archiving of invoices: NF203-certified software must guarantee that electronic invoices are legible throughout their legal retention period. This includes secure archiving of invoices for a period determined by current legislation.
- Transmission of electronic invoices via certified platforms: NF203 certification guarantees that invoicing software is capable of transmitting and receiving compliant electronic invoices via PDP or PPF. This ensures a constant, secure flow of documents between companies and tax authorities.
Thanks to NF203 certification, companies can be sure that their invoicing software complies with alle-invoicing requirements. This makes it easier to issue, receive and archive electronic invoices, while guaranteeing their legal compliance.
The benefits of certification for companies
NF525 and NF203 certifications are not simply regulatory obligations. They offer concrete benefits to companies:
- Legal compliance: By using certified software, companies ensure that they comply with the strict requirements of the reform, thus avoiding the financial penalties associated with non-compliance.
- Reliability and data security: These certifications guarantee a high level of data security, reinforcing the confidence of users and customers in the reliability of our systems.
- Process optimization: The management of electronic transactions and invoices becomes smoother and more automated, saving time and reducing human error and payment delays.
In short, obtaining NF525 and NF203 certification is a guarantee of quality for software publishers, and an assurance for user companies that their transactions and invoices will be managed in a compliant, secure and efficient way.
Preparing for the transition: best practices to adopt
Choosing the right dematerialization platform
Companies must choose between PPF, PDP or OD. The choice will depend on the volume of invoices, the complexity of the transactions and the functionality required. For companies managing a large number of invoices, a PDP will often be more suitable, thanks to its advanced functionalities.
Integrate electronic invoicing into your software
Software publishers need to ensure that their solutions are ready to handle e-invoicing and e-reporting. This means updating functionalities to enable the integration of compliant electronic formats and guarantee compliance with the reform.
Train teams to comply with new regulations
To ensure a smooth transition, it is crucial that in-house teams are trained to manage the new obligations. This includes mastering e-billing processes and understanding the new legal obligations.
