How to prepare for the e-invoicing obligation?

Verified 07 August 2026 - Entreprendre Service Public / (Prime Minister)

The introduction of electronic invoicing entails new obligations for companies. This fact sheet presents the main steps to identify applicable obligations, adapt billing processes and choose a solution that complies with the regulations.

Step-by-step approach

Before setting up the billing electronic, you have to determine the obligations applicable to its company.

The obligations depend on the size of the company:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Micro-company or PME

  • Micro-company : less than 10 employees and annual turnover or balance sheet total of less than EUR 2 million.
  • PME : less than 250 employees and annual turnover of less than EUR 50 million or balance sheet total of less than EUR 43 million.

  • Micro-company : less than 10 employees and annual turnover or balance sheet total of less than EUR 2 million.
  • PME : less than 250 employees and annual turnover of less than EUR 50 million or balance sheet total of less than EUR 43 million.

From 1er September 2026, the micro-company or the PME must be able to receive electronic invoices.

  • If the company carries out transactions with other companies established in France and subject to TVA, it must also issue and transmit invoices in electronic format (e-invoicing) from 1er September 2027. This obligation concerns transactions for the purchase or sale of goods or services between companies established in France and subject to the TVA: titleContent, including those benefiting from TVA-based franchise.
  • If the company makes sales to private individuals (B2C) and/or foreign operations, it shall be subject toobligation to transmit certain data to the tax authorities (e-reporting). This obligation applies to companies subject to the TVA which make sales to individuals and/or transactions with customers established abroad.
  • If the company carries out these two types of operations, it is therefore subject to both obligations.

Example :

A company that makes sales to TVA professionals in France and, at the same time, to individuals or foreigner customers, is subject to both obligations. It must issue electronic invoices for sales B2B (e-invoicing) and transmit sales data B2C or international tax administration (e-reporting).

(ETI) or large company

  • ETI : less than 5,000 employees and annual turnover of less than EUR 1.5 million or balance sheet total of less than EUR 2 million and not meeting the definition of a PME.
  • Great company : company not meeting the definition of an ETI.

  • ETI : less than 5,000 employees and annual turnover of less than EUR 1.5 million or balance sheet total of less than EUR 2 million and not meeting the definition of a PME.
  • Great company : company not meeting the definition of an ETI.

From 1er September 2026, theIntermediate-sized company (ETI) or the large company must be able to receive electronic invoices.

  • If the company carries out transactions with other companies established in France and subject to the TVA, it must also issue and transmit invoices in electronic format (e-invoicing) from 1er September 2026. This obligation concerns transactions for the purchase or sale of goods or services between companies established in France and subject to TVA, including those benefiting from TVA-based franchise.
  • If the company makes sales to private individuals (B2C) and/or foreign operations, it shall be subject toobligation to transmit certain data to the tax authorities (e-reporting). This obligation applies to companies subject to the TVA which make sales to individuals and/or transactions with customers established abroad.
  • If the company carries out these 2 types of operations, it is therefore subject to both obligations.

Example :

A company that makes sales to TVA professionals in France and, at the same time, to individuals or foreigner customers, is subject to both obligations. It must issue electronic invoices for sales B2B (e-invoicing) and transmit sales data B2C or international tax administration (e-reporting).

Once the obligations have been identified, it is essential toanalyze how invoices circulate within the company. This step allows you to anticipate changes related to e-invoicing and adapt internal processes.

1Identify the operations concerned

The first step is to identify the transactions carried out by the company in order to identify those that are related to electronic invoicing (e-invoicing) and/or data transmission (e-reporting).

Different elements need to be analyzed:

  • the company size, which determines the date of entry into force of the e-invoicing obligations
  • the typology of customers (French companies, individuals, foreigners customers)
  • the nature of the activity (sale of goods, provision of services or both)
  • the TVA scheme (normal actual speed, simplified speed or TVA-based franchise)

In order to be easily aware of the company's obligations regarding electronic invoicing, it is possible to test:

Evaluate your e-invoicing obligation

2Adapt internal tools and processes

Billing flow mapping also allows:

  • adapt the tools currently used to e-invoicing
  • to adapt the company's internal processes
  • to choose a transmission solution adapted to the needs of the company

3Organize the follow-up of invoices received

Electronic invoicing requires that invoices received are tracked throughout their life cycle.

In particular, a procedure should be put in place to:

  • check each invoice upon receipt
  • validate it when it is compliant
  • to report directly on the platform any anomaly (error, non-compliant invoice or disagreement)

4Anticipate processing of unpaid invoices

When an invoice between companies is not paid and has not been contested, it is considered a recognized debt.

In this case, the procedure for the recovery of trade receivables undisputed can be used. It allows the supplier to issue a formal payment request to the customer.

The customer then has a period to pay or dispute the invoice. In the absence of any reaction or challenge by the client, the debt becomes officially recognized and may be the subject of a enforceable title enabling payment to be obtained in a forced manner if necessary.

Creation of a simplified procedure for the recovery of uncontested trade claims

(Dila) - Prime Minister

Pour en savoir plus

Before choosing an approved platform or a compatible solution, it is recommended to check the functionalities offered, the services available and their suitability with the needs of the company.

1Understand the role of an accredited platform

To switch to e-invoicing, companies must use a approved platform (PA), previously called PDP: titleContent. The PA is the only intermediary recognized by the tax administration for the issuance, receipt and transmission of electronic invoices as well as billing, transaction and, where applicable, payment data.

Companies may, however, use a compatible solution (SC). The latter is not registered by the administration: it cannot therefore either transmit invoices directly to the tax administration, or act as an official intermediary for the transmission of transaction and/or payment data. However, it is connected to an authorized platform, which allows it to meet its regulatory obligations.

To choose the right billing software, a list of registered approved platforms is available:

Consult the list of approved platforms

2Distinguish an approved platform from a compatible solution

One specific logo « Approved platform » was designed to help companies easily identify these platforms:

One specific logo « Compatible solution » an approved platform has also been created to recognize connected it solutions:

3Check the features offered by the platform

The Approved platform (AP) is the sole intermediary recognized by the tax authorities for theissuing, receiving and transmitting electronic invoices as well as for transmission of billing, transaction and, where applicable, payment data.

The functions performed by an AP are multiple:

  • Issue, transmit, receive electronic invoices from supplier to customer
  • Extract and transmit certain invoice data to the tax authorities
  • Transmit transaction data between the company and the customer that is not subject to an electronic invoice to the administration
  • Transmit payment data for certain transactions
  • Monitor compliance of transaction data and invoices issued
  • Track electronic invoices

It is therefore a new mandatory intermediary that offers secure services and is subject to strict control, since the latter is registered by the tax administration.

Please note

He is it is important to ensure that the chosen tool will be able to issue and receive electronic invoices in the required formats and that it targets your company well.

4Verify the connection to an authorized platform

It is possible to easily verify its attachment to an authorized platform or that of his client by consulting thee-invoicing directory.

Consult the e-invoicing directory

The e-invoicing directory lists the companies and public entities subject to the obligations to issue and receive e-invoices. It shall indicate, for each, the authorized platform responsible for receiving electronic invoices and the billing email addresses.

5Change the approved platform, if necessary

He is possible to change authorized platform at any time if the solution used no longer meets the company's needs.

The new approved platform chosen takes the necessary steps to record the change and update the company's information in the e-invoicing directory.

The new information is saved in a maximum delay of 15 working days after the agreement of the former platform, or after the expiry of the period within which it may object to it.

The old platform cannot oppose change only in limited cases, in particular where it has evidence calling into question the company’s request for a change.

During 1 year after the change, the old platform continues to provide certain services to ensure the continuity of the receipt of electronic invoices.

At the request of the company, the former platform shall provide the new platform with the information necessary to ensure business continuity. This transmission shall take place within a period of 5 working days.