Preamble
From September 2026, electronic invoicing will gradually become mandatory for all French companies subject to VAT.
1. Objectives of the reform
🎯 Fight against tax fraud, simplify the trading organization and allow the pre-filling of VAT returns by the tax authorities.
The reform has 3 main components:
- E-invoicing :
The issuance and receipt of all B2B invoices between French VAT payers, in electronic format, via an approved platform called “PDP” or partner dematerialization platform.
- E-reporting of transactions :
The transmission to the tax authorities of data relating to international transactions or transactions with B2C (non-taxable operators), via the tax administration’s portal called “PPF” or Public Invoicing Portal.
- Payment e-reporting :
The transmission to the tax authorities of payment data for the provision of services in the event of VAT being chargeable on collection.
📆 Calendar
- Issuing invoices in electronic format via a PDP:
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- Large companies and mid-caps* in September 2026
- SMEs and VSEs* in September 2027.
- Receipt of invoices via a PDP:
- In September 2026 for all companies.
* Based on the most recent financial statements closed on 1st January 2025, the thresholds triggering an issuance obligation on 1 September 2026 are:
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- 250 employees
- and turnover > €50 million or balance sheet total > €43 million
2. Deployment of an integrated solution by our firm
Our firm invests in a complete and compatible solution, backed by a “PDP” platform, to facilitate your compliance:
- Receiving, reading and paying your supplier invoices
- Issuance of your customer invoices in regulatory electronic format
- E-reporting
Before choosing a solution or internal reorganization, let’s talk about it together!
🛠️ We help you:
- Map your invoicing flows to identify your reporting obligations,
- Define the optimal organization,
- Implement a fluid and secure solution thanks to the tools offered by the firm.
👉 As part of this project, monthly communication via a specific newsletter will allow you to understand all the stages of the reform.
💬 Webinars followed by personalized appointments will be offered from the 4th quarter of 2025.
Anticipate this evolution serenely by exchanging with your usual contact from September.