Electronic Invoicing Reform: A 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 PA Ready certification was created to address the need for a compliance audit report required for final registration of Approved Platforms (formerly PDPs).
Electronic Invoicing Reform: Overview
Eventually, all French companies will be required to receive and issue electronic invoices through approved platforms (APs).
The electronic invoicing reform represents a major fiscal and technical overhaul, which is why it is crucial to prepare for it in order to best anticipate the changes ahead.
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 source of revenue, and VAT fraud amounts to approximately 15 billion euros annually. Within the EU, the VIDA Directive also aims to combat VAT fraud by encouraging all European economies to adopt reforms similar to those currently being implemented in France.
INFOCERT is here to help you understand the upcoming reforms to electronic invoicing, which are set to bring significant changes for the 4 million French businesses and SIREN codes that will serve as receiving addresses for digital invoices.
Electronic invoicing reform timetable.
Effective September1, 2026, and pursuant to Amendment No. I-5395, introduced on Tuesday, October 17, 2023, following the press release dated July 28, 2023, which announced the postponement of the reform,all French companies will be required to receive electronic invoices through approved platforms. As of the same date, only the largest companies will be required to issue electronic invoices.
Only PA systems 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 businesses will be required to be able to receive electronic invoices from a public administration starting September 1, 2026.
With regard to the issuance of electronic invoices, large and medium-sized companies will be required to send B2C and B2B data flows starting September 1, 2026.
Once implemented, the regulation will require small and medium-sized enterprises and micro-enterprises to issue electronic B2C and B2B invoices starting 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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