La electronic invoicing is gradually becoming an essential standard in the French economic landscape. With the reform announced by the State, all companies established in France will have to adopt this method of invoicing in the coming years. This article takes stock of this obligation, its timetable for application, its implications and the challenges for businesses.
La electronic invoicing (or e-invoicing) represents a profound transformation in business practices. Gone are the days of paper invoices sent by mail: the dematerialization of invoices is becoming the norm, imposed by law. This reform has a twofold objective: to modernise the French economy and to fight effectively against VAT fraud.
According to estimates by the tax administration, this reform would make it possible to recover up to 4.5 billion euros in uncollected VAT each year. At the same time, it should generate significant savings for undertakings by simplifying their administrative processes.
Initially scheduled for 2023, the electronic invoicing obligation has been significantly postponed. The new calendar established by the finance law now sets the following deadlines:
This delay gives businesses valuable time to prepare, but should not lead to a relaxation of adaptation efforts.
The French system of electronic invoicing is based on two complementary pillars:
This is the obligation to issue and receive invoices in electronic format for all domestic B2B transactions (between companies). This system provides for the transmission of invoices via a dematerialization partner platform (PPD) or directly via the public billing portal (PPF).
This additional obligation concerns the transmission totax administration of certain transaction data that is not subject to mandatory electronic invoicing:
This reform concerns all undertakings established in France, subject to VAT or not, from microenterprises to large international groups. However, some nuances exist depending on the legal status and size of the company.
Are affected by the obligation:
Some specific cases benefit from partial exemptions, in particular companies benefiting from the VAT exemption, which will be subject to the obligation to issue but not to the obligation to receive.
To comply with this new requirement, businesses will have several options to choose from:
The format of electronic invoices must follow specific standards, compatible with the requirements of the tax administration. Structured formats such as XML or the mixed PDF format with structured data will be preferred.
Beyond the legal obligation, this reform has numerous advantages for businesses:
According to a study by France Num, the transition to electronic invoicing would allow an average saving of 10 euros per invoice treated.
Despite the delay to 2026, businesses have every interest in anticipating this transition:
The law provides for sanctions in case of non-compliance with this obligation. A fine of 15 euros per non-compliant invoice may be applied, with a ceiling of 15,000 euros per year. Beyond these financial sanctions, it is above all the risk of business disruption that must be considered, as non-compliance can hinder commercial relationships with partners that comply with regulations.
The obligation to invoicing electronics is a major step in the modernization of commercial practices in France. While the delay to 2026 offers additional time, it would be risky to wait until the last moment to comply.
Businesses that anticipate this transformation will make it a real competitive advantage, by optimizing their processes and reducing their administrative costs. This reform finally represents an opportunity to rethink and improve the financial management of companies, beyond the simple obligation legal.
Electronic invoicing is not only a regulatory constraint, but the first step towards a more digital, transparent and efficient economy. Businesses that adopt it methodically and in advance will reap the greatest benefits.
