Electronic Invoicing: are you ready?

From the start of the school year, all companies subject to VAT and established in France, regardless of their size, legal form and tax regime, must be able to receive electronic invoices. The time has therefore come for final adjustments.

Choosing an approved platform

You will only be able to receive electronic invoices from your suppliers as of September 1, 2026, on condition that you have chosen an approved platform (PA(1)). As a reminder, this private and paid operator, registered by the State, will allow the exchange of electronic invoices and the transmission of certain data to the tax authorities.

If you haven’t already done so, it is urgent to finalize your choice. Because even if no sanction is immediately applied to you, the absence of a PA will complicate the invoice transmission process, and therefore their payment. This could compromise both your activity and that of your partners. An operational risk not to be overlooked!

Warning: Companies that have not designated a PA for receiving their invoices will have 3 months to come into compliance, under penalty of a €500 fine. Failing this, a €1,000 fine will be imposed on them every 3 months if the infringement persists.

In this regard, the National Company of Statutory Auditors (CNCC(2)) notably specified that, even if you have not chosen a PA, your supplier will remain required to transmit their invoice through their PA. The latter will then indicate a «deposited» status with the reason «not transmitted». This will have the effect of informing the tax authorities of your lack of PA. The CNCC emphasizes that the supplier can then contact you to provide you with a duplicate invoice, but that you will not be able to obtain a paper or PDF invoice.

Preparing for the next step

Companies will also have to issue electronic invoices for transactions carried out between professionals and carry out e-reporting for those involving individuals or foreign operators, from September 1, 2026 if they employ more than 250 employees and from September 1, 2027, otherwise.

Even if you are not targeted by the obligation to issue from 2026, you must use the coming months to finalize your preparation for the deadline of September 1, 2027.

(1) Plate-forme agréée

(2) Compagnie nationale des Commissaires aux comptes