Electronic invoicing: how to make the transition stress-free

From 1ᵉʳ September 2026, all French businesses subject to VAT will have to be able to process compliant electronic invoices. For many, it's a race against time: choosing a service provider, ERP compatibility, standardising formats, integrating with Chorus Pro, ensuring tax compliance... We explain how to play down the transition so you can prepare without stress.

First of all, let's set the record straight: the deadline of 1ᵉʳ September 2026 does not mean that the 7 million French businesses will have to issue electronic invoices straight away.

On this date, all companies must be able to receive electronic invoices. On the other hand, the obligation to issue starts the 1^er September 2026 for large companies and ETIs, then the 1^er September 2027 for SMEs, VSEs and micro-businesses.

Then, one rule does not change: the reform applies to B2B transactions between VAT taxable persons established in France, This applies without exception to structures that are exempt from basic VAT.

Structural change... already in motion

France is not starting from scratch. Since 2020, companies have been submitting their invoices to the public sector in electronic format via the Chorus Pro.

Then, the B2B reform accelerated and became a reality: the administration opened the’directory which will enable invoices to be routed to the right platform, and the ecosystem is growing.

On 16 January 2026, the authorities indicated that almost 101 platforms connected to the directory and more than 120,000 companies already ready exchange electronic invoices with a referenced billing address.

In addition, the French government has clarified the role of the Public Billing Portal (PPF): you should see it as the spine (directory + data concentrator), not as a tool for day-to-day invoicing. The AIFE (Agence pour l'informatique financière de l'État, the French government's financial IT agency) is explicitly talking about refocusing the PPF around the directory and the concentrator for transmitting data to the tax authorities.

Why we need to act now

On the one hand, the reform responds to a macro-issue: the fight against fraud and improved tax management. In 2024, the Ministry of the Economy announced that 20 billion in fraud detected and 13 billion recovered, It also cites the use of electronic invoicing as a lever from 2027 onwards.

On the other hand, it touches on a very real problem for businesses: late payments. In France, Altares measures 14.1 days average delay by 1ᵉʳ half-year 2025, with only 45.2 % players who pay by the hour.

In addition, Coface describes a tense context: 86 % of companies report delays over 12 months, and the average time payment reached 49.7 days.

Finally, the transition can save time... if you manage it properly. A professional organisation like the CAPEB (Confédération de l'Artisanat et des Petites Entreprises du Bâtiment - Confederation of Craftsmen and Small Building Companies) gives an order of magnitude that speaks for itself: a paper invoice costs more than €10, while electronic invoicing costs less than a postage stamp.

The golden rule: one PDF per e-mail is no longer enough

In practical terms, you will need to produce an invoice containing structured data and which passes through the network provided for by the reform. In other words, if you send a PDF attachment today, you may be keeping a comfortable process... but you're not building compliance. The CAPEB puts it in black and white: a PDF sent by e-mail is not an electronic invoice for the purposes of the reform, as it does not contain the expected structured data base.

The winning duo: roadmap + choice of platform

First of all, treat the subject as a transformation project (not as a «configuration»). Your objective: to secure three blocks in parallel.

1) Map your actual flows (before talking about tools)

Next, list your scenarios: B2B sales in France, purchases, credit notes, deposits, subscription invoices, multiple establishments, invoicing by site, etc. At this stage, your expert should ask two simple questions:

• Who is transmitting what, from what tool, with what data?
• Who receives what, where, and who validates/pays?

Then, identify what goes beyond domestic B2B: you will often also have to manage the e-reporting (transaction data), particularly for transactions outside the scope of the traditional B2B invoice. The AIFE points out that the reform combines e-invoicing and the transmission of data to the authorities.

2) Choose your platform path: PDP/PA, operator, ERP

What's more, it's not a good idea to sign on the spur of the moment. The authorities maintain a official list of approved platforms on impots.gouv.fr, updated regularly: always check that a service provider is on the list, and under what status. On 16 January 2026, the DGFiP published the list of approved platforms to help businesses choose their solution.

At the same time, keep an eye on the qualification timetable: the government has opened a test environment in October 2025, with formalised deadlines for interoperability tests.

Then make a clear architectural choice:

• Platform-connected ERP« (API/connector): ideal if you have volume and structured workflows.
• Platform + portal This is often a simpler way of getting started, provided that the accounting recovery process is industrialised.
• Hybrid approach portal for small cases, API for recurring flows.

3) Standardising data and formats (the real sinews of war)

Finally, put the data at the centre. E-invoicing requires a coherent foundation: SIREN/SIRET, addresses, VAT, payment terms, order/delivery references, item codes, etc.

Here, cleaning up customer/supplier repositories is often worth more than new software.

The stress-free method: a 6-step plan

First of all, name a driver (finance/accounting) and a pair (IT/ERP). A rapid decision avoids 80 % delays.

Afterwards, make sure you receive everything safely On 1 September 2026, everyone will have to be able to receive.
In practical terms, create your electronic billing addresses, link them to a platform and check their visibility in the ecosystem via the directory.

And then.., choose 2 or 3 target formats depending on your uses and your partners. Companies often talk about «format», but what they're really talking about is compatibility and automation. In the reform, you will cross-reference the structured/hybrid formats expected (e.g. Factur-X, UBL, CII depending on the case) and the logic of the European standard (EN 16931) on the data side.

What's more, test with a real panel 5 suppliers, 5 customers, 2 credit note scenarios, 1 down payment case. A short pilot immediately reveals missing fields, VAT errors and validation sticking points.

Afterwards, industrialise accounting integration If you don't automatically retrieve entries and documents, you're just shifting the load (and losing interest).

And finally.., train your teams and make rituals These include a rejection/contestation procedure, an order reference rule, a validation circuit and a dashboard (rate of rejected invoices, processing times, disputes).

Costly mistakes (and how to avoid them)

First of all, waiting for the perfect platform The ecosystem moves, but the deadline remains fixed. Choose a reversible option (contract, export, API).

Afterwards, confusing compliance with dematerialisation Scanning paper or sending PDFs does not bring you up to the level required.

And then.., forget about shopping Many companies focus on issuing invoices, whereas receiving invoices has an immediate impact on accounts payable, approvals and cash flow. You don't want to paralyse your business!

What's more, neglect the directory If your invoicing addresses are not routed correctly, your partners will send you reminders... and your CFO will discover the problem in a hurry.

Penalties for non-compliance with electronic invoicing obligations

The transition to electronic invoicing is much more than an administrative step. It is a strategic digital turning point that reorganises exchanges around data.

Firstly, it can become a performance driver: less re-keying, fewer errors, more automatic reconciliations, and finer control of cash receipts. At a time when delays are a burden on cash flow, every hour saved on processing and every dispute avoided counts.

Secondly, it is also changing the role of chartered accountants: the value is shifting from data entry to control, analysis, compliance and advice. And for the IT Department, it provides an opportunity to rationalise the financial architecture (ERP, accounting, EDM, EDI) around standardised data flows.

That's why it's essential to train your teams in the new procedures.

Finally, the message to remember is simple: peace of mind does not depend on a miracle tool. It depends on a clear roadmap, a CIO-accounting team working together, and an early start.