E-invoicing has become an unavoidable topic for French companies. With the adoption of new regulations, the transition to e-invoicing is not only a matter of efficiency but also a legal obligation. This article will provide you with all the information necessary to understand and comply with mandatory e-invoicing.
What is E-Invoicing?
E-invoicing, also known as "electronic invoicing," refers to the process by which an invoice is issued, sent, and received in a structured electronic format that allows for automatic and electronic processing. This structured format differs from traditional paper invoices or simple unstructured PDFs because it guarantees the authenticity of the invoice's origin, the integrity of its content (ensuring that the invoice cannot be modified after issuance), and good readability, thus allowing the invoice to be processed automatically by company accounting systems.
Is E-Invoicing Mandatory?
Since January 1, 2020, e-invoicing has become an obligation for all transactions between companies and the public sector (B2G) in France, in accordance with the regulations in force, which aim to simplify and accelerate invoicing and payment processes with government entities via the Chorus Pro portal.
This measure is part of a broader approach of digitization and administrative efficiency, aimed at reducing costs, the ecological impact related to paper use, and improving payment regularity.
On the other hand, for inter-company transactions (B2B), e-invoicing is not yet mandatory, but it will become so progressively from September 1, 2026. This extension of the e-invoicing obligation to B2B is part of the e-invoicing reform.
What is the E-Invoicing Reform?
The French e-invoicing reform is a legislative initiative aimed at generalizing the use of e-invoicing among all VAT-liable companies in their commercial transactions. This reform, introduced by Article 26 of the 2022 amending Finance Act, provides that French companies will eventually have to issue, transmit, and receive invoices in electronic form in their transactions with other VAT-liable parties.
It is part of a broader objective of modernizing the economy, simplifying companies' VAT reporting obligations, improving company competitiveness through the reduction of administrative costs and payment terms, as well as strengthening the fight against tax fraud.
The reform comprises two main obligations:
- The e-invoicing obligation: It concerns all VAT-liable companies that carry out commercial transactions between professionals (B2B) on French territory. This obligation aims to ensure that all invoices are issued, transmitted, and received in a digitized manner, thus facilitating their automatic processing and integration into accounting systems3.
- The e-reporting obligation: It applies to VAT-liable companies that have an individual customer base (B2C) or that carry out operations abroad. These companies will have to transmit certain information related to their transactions to the tax administration, with the aim of improving the collection of tax data and strengthening the fight against tax fraud3.
The implementation of this reform will be progressive, with a new schedule deployed from September 2026. Large enterprises will be the first concerned by this obligation, followed by mid-market enterprises, SMBs, and micro-businesses.
This transition to mandatory e-invoicing is seen as an opportunity for companies to reduce their administrative costs, improve their operational efficiency, and contribute to environmental protection by reducing paper use.