Eligibility: All affected companies starting in September 2026
The first step is to be able to receive electronic invoices sent to the company. This involves, in particular, identifying the platform being used and verifying the company’s routing information.
Issuance: A Phased Schedule
- September 1, 2026: large companies and mid-sized companies;
- September 1, 2027: small, medium, and micro-enterprises.
Work to Be Undertaken
Domestic B2B sales, B2C sales, international operations, procurement, and special cases.
SIREN, VAT, addresses, transaction categories, and customer information.
Compare integrations, features, responsibilities, costs, and exit terms.
Issuance, receipt, reconciliation, rejection handling, and archiving.
Don't reduce the project to a choice of software
The reform affects billing, accounts receivable, accounts payable, VAT, controls, and data management. It should be treated as a process-oriented project rather than a simple technical implementation.
Checkpoints
- completeness of the invoices received;
- rejection and status management;
- consistency between the invoice, the order, and the payment;
- processing of credits and down payments;
- archiving and access to documents;
- Reconciliation with accounting records and tax returns.
FAQ
Is a PDF invoice sent by email sufficient?
The reform calls for data exchange through the designated system and platforms, using structured data formats. A simple PDF sent by email does not, on its own, constitute the target process.
Will small businesses be affected starting in 2026?
Yes, regarding receipt. The obligation to issue it generally takes effect on September 1, 2027.
When Should You Choose a Platform?
The decision must be made early enough to configure the system, ensure data reliability, test data flows, and train users before the deadline.