Your conductor for the reform

A “classic” PDF invoice sent by email is a dematerialised invoice, but not an electronic invoice. An electronic invoice follows a data structure set by the tax authorities (Factur-X, UBL or CII), enabling end-to-end automated processing while keeping its legal evidential value.

E-invoicing covers the issuing and receiving of invoices between French, VAT-registered companies (B2B). E-reporting is the transmission to the tax authorities of transaction data not covered by e-invoicing: sales to individuals (B2C) and transactions abroad. Both follow the same timeline.

Yes. On July 10, 2026, the minister confirmed the timeline while announcing a lenient “start-up doctrine” for companies acting in good faith: no automatic penalties for those who document their difficulties and correct them, at least until the end of 2026. Note: this is not a grace period — the obligation still applies, you need to be ready and documented.

Effective preparation generally takes 10 to 18 months depending on the size and complexity of the organisation. That's why you need to start now: act rather than react. A project that's started needs to be a project that's steered.

Yes, as soon as it is VAT-registered and established in France. All companies must be able to receive electronic invoices from September 1, 2026. The obligation to issue applies in waves, based on company size, through September 2027.

Formerly called a Partner Dematerialisation Platform, the PDP is a private operator registered by the State. Every B2B invoice will have to go through a PDP. Choosing the right platform is a structural decision — that's where our independent support really matters.

The PPF no longer transmits invoices directly (the end of the “Y-scheme”). It now acts as the business directory and data hub, relaying data to the tax authorities.

The choice rests on four criteria: coverage of your actual use cases (deposit invoices, credit notes, self-billing, international transactions), interfacing with your information system and accounting software, the operator's soundness and effective registration, and finally the full cost (subscription, volume, integration). We draft the specifications and comparison grid — with no commercial agreement with any vendor.

It combines the Certified Platform subscription (often a few dozen to a few hundred euros per month depending on volume), any interfacing development, and internal preparation time. For an SME, most of the cost is organisational, not software: reworking processes and customer/supplier records is what demands the most effort.

It is not considered issued: the payment term doesn't start, delaying collection accordingly. The most common causes are incomplete customer records (SIREN, billing address) or missing mandatory mentions. That's precisely why the quality of your customer data must be addressed before the deadline, not after the first rejection.

Yes. The retention obligation remains six years for tax purposes (ten years for commercial purposes), but it now applies to the structured format, with authenticity, integrity and readability requirements. Evidential-value archiving and a documented reliable audit trail become topics in their own right — the most common blind spot in the projects we audit.

Yes, as soon as they are VAT-registered and established in France. All of them must be able to receive electronic invoices by September 1, 2026, whatever their size. Plan your communication to suppliers ahead of time: a supplier who isn't ready means a blocked purchasing flow on your end.