The electronic invoicing reform will profoundly transform business transactions between companies in France.
Starting in September 2026, large companies and mid-sized businesses will be required to issue their invoices in a structured electronic format, and all businesses will need to be able to receive them. One year later, in September 2027, this requirement will apply to all VAT-registered entities.
The stated objective is clear:
- Strengthen the fight against VAT fraud
- Modernize business transactions
- Simplify business operations through automation and process harmonization
But behind these promises lie major technical and organizational impacts:
- Updating or replacing tools
- Adapting internal procedures
- New and strict regulatory obligations
This article lays the groundwork: definitions, objectives, legal framework, stakeholders, and flows. It serves as the entry point to our series dedicated to the reform, where each aspect will be detailed in a separate article.
What is e-invoicing?
For the purposes of the reform, an electronic invoice is a document issued, transmitted, and received in a structured format (Factur-X, UBL, CII) that enables automated processing by information systems and the tax administration.
Regulatory Framework
E-invoicing is part of a complex set of laws, decrees, and technical standards governing its implementation.
These texts define the obligations of businesses, the formats to be used, the exchange methods, and the compliance requirements.
They are the result of joint efforts between the tax administration, standardization bodies, and private sector stakeholders.
Stakeholders in E-Invoicing
Implementing the reform involves several types of stakeholders:
Public institutions (DGFiP, AIFE, FNFE-MPE, AFNOR)
Public institutions play a central role in the reform: the DGFiP leads and oversees the framework, the AIFE develops the Public Invoicing Portal (PPF) and its testing sandbox, AFNOR ensures standardization at the national level, while FNFE-MPE brings together public and private stakeholders to encourage adoption and share best practices.
Approved Platforms (AP)
(See upcoming article on approved platforms)
Dematerialization Service Providers (DSP)
(See upcoming article on dematerialization service providers)
Software Vendors
(See upcoming article on software vendors)
VAT-Registered Businesses
(See upcoming article on VAT-registered businesses)
Data Flows
E-Invoicing Flows
(See upcoming article on e-invoicing flows)
E-Reporting Flows
(See upcoming article on e-reporting flows)
Lifecycle Flows
(See upcoming article on lifecycle flows)
Impacts on Businesses
The reform brings both technical adjustments and organizational changes.
Businesses will need to adapt their tools, update internal processes, and train their teams to meet the new requirements.
A lack of preparation could disrupt transactions and expose them to penalties.”
(See upcoming article on business impacts)
How to Prepare?
Successful transition to electronic invoicing requires early preparation.
This involves assessing the current situation, planning the necessary adjustments, and mobilizing the right resources.
Each type of stakeholder will have its own specific compliance path.
Approved Platforms (AP)
(See upcoming articles on compliance for APs)
Software Vendors
(See upcoming articles on compliance for software vendors)
VAT-Registered Businesses
(See upcoming articles on compliance for VAT-registered businesses)