The 1^er September 2026, France enters the era of electronic invoicing. This major reform for companies is part of a global movement to simplify and modernize trade.

For the State, it is also a lever for a better knowledge of the French economy. With e-invoicing, the difficulties as we know them today are over.

E-invoicing is fairer because it promotes fairer competition; it is simpler because it makes it easier to manage and track invoices; and it is more efficient because it reduces payment times and makes exchanges more secure.

Thus, the creation of the electronic invoice makes it possible in a single operation to send its invoice to its client, to feed its accounting and to transmit to the administration the necessary data, avoiding the subsequent steps.

Who are the economic actors concerned by the reform?

All companies are affected, regardless of size, legal shape or turnover. This includes the self-employed, the self-employed and micro-entrepreneurs, whether or not they charge the TVA.

But by the way, what is an electronic invoice?

This is not a simple PDF sent by email! It is a dematerialized and standardized document that meets European standards. It thus contains the mandatory invoice data for all companies.

How are invoices and their data transmitted?

Once issued, the supplier sends his electronic invoice directly via the approved platform he has previously chosen or through a compatible solution. This invoice is then sent to the customer's authorized platform. Some data from this invoice is transmitted in parallel to the administration which will no longer have to ask you for it.

What happens if the customer is an individual or if the customer is established abroad?

In this case, the supplier sends its invoice via the usual channel and simply transmits its payment or transaction data to its authorized platform which in turn transmits them to the administration.

When does the e-invoicing reform start?

From 1^er in september 2026, all companies will need to be able to receive electronic invoices. By that date, large companies and mid-sized companies will also be required to issue invoices in this format. Micro-companies and micro-enterprises/PME are given a one-year period to allow them time to adapt. From 1^er in september 2027, they will be required to issue electronic invoices and transmit their transaction data to the administration. But no need to wait: many companies have already started issuing and receiving electronic invoices.

You can start now!

How to prepare well?

Choose your authorized platform to issue and receive your invoices. There are already about 100. If you are using a billing or management solution, make sure they are compatible with these platforms. To advise you and accompany you, go to impots.gouv.fr or to accountants, software publishers, federations or professional organizations, or chambers of commerce and industry, chambers of trades and crafts and chambers of agriculture.

Fairer, simpler, more efficient. With e-invoicing, we are changing the era.