La electronic invoicing is about to experience a real revolution in France with the implementation of an ambitious reform. This project of generalization to all French companies will profoundly change commercial and administrative practices. Deciphering this major change that will affect all economic structures.
The reform of electronic invoicing represents one of the most important digital transformation projects in the French economic fabric. Initially scheduled for 2023-2025, this reform was postponed and will now last from September 2026 to September 2027. This delay, announced in December 2022, gives businesses additional time to adapt, without calling into question the mandatory nature of this evolution.
The objective is twofold: to modernise trade between undertakings while allowing the tax administration to better combat VAT fraud. According to estimates by the Ministry of Finance, this reform could make it possible to recover up to 4.5 billion euros in tax revenue that is currently not available to the State.
The implementation of this reform will follow a gradual timetable:
As of September 1, 2026:
As of September 1, 2027:
This staggered deployment aims to facilitate the adaptation of structures according to their size and resources.
The reform is based on two complementary mechanisms:
It concerns the exchanges of invoices between companies subject to VAT in France (B2B). All invoices must be issued and transmitted in electronic format via certified platforms.
This involves the transmission to the tax authorities of information relating to certain transactions not concerned by e-invoicing:
This dual approach will allow the administration to have a more complete vision of trade flows.
The system will be based on an ecosystem of interconnected platforms:
Managed by the tax authority, it will replace the current Chorus Pro and will be the cornerstone of the system. All businesses will be able to use it free of charge to issue, receive and transmit their electronic invoices.
These are private operators who will be certified by the administration. They will offer complementary services and will be able to interconnect with the PPF to ensure the circulation of invoices throughout the ecosystem.
Each company will have the choice between using the PPF or going through a PDP according to its specific needs.
The reform specifies the formats that will be accepted for invoices electronics:
The structured format will be preferred because it allows automated exploitation of data, but transitional solutions will be proposed to facilitate the adaptation of the smallest structures.
This reformation will apply to all companies established in France, whether they are:
A few rare exceptions exist, especially for certain specific services such as financial or insurance services.
Beyond the simple regulatory constraint, this reformation has a number of advantages:
Despite the delay to 2026, businesses have every interest in anticipating this transformation:
Analyze your processes invoicing, the volume of invoices issued and received, as well as your current tools.
Measure the changes needed in terms of skills, tools, and internal processes.
Determine if the PPF will meet your needs or if a PDP will offer services that are more tailored to your business.
Prepare your employees for these new practices and the resulting organizational changes.
Ensure the compliance of your system by guaranteeing the traceability of transactions related to invoices.
Let your customers and suppliers know how ready you are for this transition.
Many tools are available to businesses to facilitate their adaptation:
The reform of the electronic invoicing constitutes a major turning point in French economic life. If the delay to 2026-2027 gives businesses a break, it would be risky to wait until the last minute to prepare.
This transformation goes far beyond a simple technical change: it requires rethinking management processes, relationships with business partners and the internal organization of companies. Structures that are preparing for it now will reap the first benefits and avoid the difficulties associated with emergency adaptation.
La invoicing electronics is not simply a new regulatory constraint, but an opportunity for modernization and optimization that is part of the global digital transformation of the economy. Companies that approach it from this angle will make it a real driver of performance and competitiveness.
