Electronic invoicing reform, the special report by INFOCERT.
New timetable for the reform of electronic invoicing: In an amendment presented by the government, two stages are planned: the obligation to issue electronic invoices for large and medium-sized companies, and therefore for all companies to receive them, from September 1, 2026 . And the obligation for small and medium-sized businesses and micro-businesses to issue electronic invoices from September 1, 2027.
PRESENTATION
The PDP Ready label was created in response to the need to receive a compliance audit report enabling the definitive registration of Partner Dematerialization Platforms (PDPs).
Electronic invoicing reform: presentation.
Eventually, all French companies will be obliged to receive and issue electronic invoices from partner dematerialization platforms (PDP).
The electronic invoicing reform represents a real tax upheaval, and that's why it's crucial to prepare for it in order to best anticipate the changes to come.
The dematerialization of invoices has a number of objectives, not least of which is to enable companies to simplify their work and boost their competitiveness by lightening their administrative burden.
As a reminder, VAT is the government's largest revenue budget, and the annual amount of VAT fraud is around 15 billion euros, hence the Administration's determination to halve this figure!
INFOCERT can help you understand the reform of electronic invoicing, which promises to be a major upheaval for France's 4 million businesses.
Electronic invoicing reform timetable.
From January1, 2026, all French companies will be obliged to receive and issue electronic invoices using partner dematerialization platforms, in accordance with amendment n°I-5395, tabled on Tuesday October 17, 2023, following the press release of 07/28/2023 announcing the postponement of the reform.
Only these platforms will be able to transmit invoices to their recipients, and their data to the tax authorities.
With regard to the implementation of the electronic invoicing reform, all companies will be required to be able to receive an electronic invoice from a PDP or PPF by September 1, 2026.
Large and mid-sized companies will be obliged to issue electronic invoices from September 1, 2026.
Implementation will then require small and medium-sized businesses and micro-businesses to issue electronic invoices from September 1, 2027.
If you have any questions about the implementation of the reform within your company, please do not hesitate to contact us.
Free micro-training on the reform.
To help you implement this reform, INFOCERT is offering you a micro-training couCSR, during which you will receive one e-mail a day for a week.
If you sign up for the micro-training, you'll receive a daily email every day for a week, with an episode dedicated to the e-billing reform.
Our episodes have been designed to get straight to the point, so you can learn in less than 3 minutes!
FREQUENTLY ASKED QUESTIONS
Electronic invoicing & frequently asked questions.
E-invoicing is the sending of invoice data - only for business-to-business sales in France - via an information flow. It represents the end of paper, replaced by a structured file.
E-reporting is the sending of data not to professionals, but to the authorities , for reporting purposes. The concept of e-reporting underpins several subjects, including the transmission of sales to private individuals.
The reform has several objectives.
- The first stems from a European directive on VAT, and aims to reduce and combat VAT fraud.
- The second objective is to simplify business life and boost competitiveness by reducing the administrative burden.
- The third objective is to improve real-time knowledge of business activity.
- And last but not least, the dematerialization of invoices will also make it possible to reduce reporting costs and facilitate declarations with, in time, pre-filling.
INFOCERT also offers training couCSRs to help you and your teams prepare for the roll-out of this reform.
Quick links
- (+33) 1.40.17.04.05
- contact@infocert.org
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