The issue and receipt of electronic invoices will concern all transactions between companies subject to VAT, established in France.

Obligation to issue and receive electronic invoices: what is the timetable?

THEobligation to issue electronic invoices will take effect:

• the 1^er September 2026 for large companies and mid-sized companies (Mid-cap companies);
• the 1^er September 2027 for small and medium-sized companies (SMEs) and micro-companies.

THEobligation to receive electronic invoices will apply for all companies from 1^er September 2026.

E-Invoicing application Field

As mentioned above, electronic invoicing concerns all transactions between companies established in France and subject to VAT. The following are therefore subject to electronic invoicing:

• supplies of goods or services situated in France which a taxable person carries out with another taxable person and which are not exempt from VAT;
• the advance payments relating to those transactions;
• deliveries at public auction of second-hand goods, works of art, collectors' items or antiques.

New mandatory particulars

In addition, new information will have to be added to invoices issued to 1^er September 2026 for large companies and medium-sized companies (MID-caps) and 1^er September 2027 for small and medium-sized companies (SMEs) and micro-companies:

• the SIREN number of the customer;
• the delivery address of the goods, where different from the billing address;
• the information that the transactions giving rise to an invoice consist exclusively of supplies of goods or services or consist of those two categories of transactions;
• the payment of VAT on debits, where the supplier has opted for it.

Securing and preserving electronic invoices

It is possible to use the qualified electronic seal to secure electronic invoices. This stamp is used by legal entities to guarantee the authenticity of the origin, the integrity of the content and the legibility of the invoice. It is used to certify that the stamp creator is indeed the source of the document.

It has also been stated that documents (including invoices) drawn up or received on a computer medium must be kept in this form for a period of 6 years. This period shall run from the date on which the invoice was drawn up.

A transition to prepare for the company

In order to be ready when this major change takes place, companies need to identify the players involved in the reform and take stock of what changes will be needed. The company will also have to adapt its invoice processing and therefore choose a platform for receiving electronic invoices. These changes will need to be incorporated into the organization of company invoicing and accounting.

To this end, the Electronic Invoicing Mission of the Directorate General of Public Finance (DGFIP) has published a FAQ aimed at SMEs and micro-companies. A page “ I'm moving to e-invoicing ” is also available on impots.gouv.fr.

Specific objectives

The objectives of this important change are multiple for the tax administration:

1. combating VAT fraud more effectively;
2. improve the competitiveness of companies through dematerialization. This allows a reduction in payment periods and therefore a reduction in the administrative burden;
3. simplify VAT reporting obligations in the long term by pre-filling in declarations;
4. Improve knowledge of company activity in real time.

Application in the Overseas Territories

Operators established in Guadeloupe, in Martinique and to The Meeting are concerned with electronic invoicing and e-reporting, VAT being applicable in these departments.

The following are therefore not affected by electronic invoicing:

• Guyana;
• Mayotte;
• Saint Pierre and Miquelon;
• Saint Bartholomew;
• Saint Martin;
• New Caledonia;
• French Polynesia;
• Wallis and Futuna;
• the French Southern and Antarctic Lands.