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Accounting - Invoicing
New fact sheets respond to "received ideas" on e-invoicing!
Publié le 23 mai 2023 - Mise à jour le 03 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)
At 1er September 2026, all companies established in France and subject to VAT will have to accept electronic invoices. The mandatory issuance of electronic invoices will be phased in between 2026 and 2027. The DGFIP: titleContent issue fact sheets to this effect in order to separate the truth from the falsehood concerning this important change for companies.
The Electronic Invoicing Mission of the General Directorate of Public Finance has posted 14 factsheets responding to the received ideas on electronic invoicing:
- Received Idea #1: A PDF invoice sent by email is an electronic invoice ;
- Received Idea #2: As part of the reform, I can email my e-invoice to my business client ;
- Received Idea #3: My customer is an individual or non-taxable association, I continue to send them my invoices as today ;
- Received Idea #4: I am self-employed, I am in the reform ;
- Received Idea #5: No matter how many invoices I issue or receive, I can be affected by the reform ;
- Received idea 6: the payment data to be transmitted to the administration correspond to the means of payment used ;
- Received Idea 7: I am a small or medium-sized business, I will be affected by the reform from 1 September 2026 ;
- Received Idea #8: I'm moving to e-invoicing, I no longer have a reporting obligation ;
- Received Idea 9: The service offered by the public invoicing portal is sufficient to meet the obligation of electronic invoicing and transmission of information to the administration ;
- Received Idea #10: I don't necessarily need specific software or equipment, I can enter my invoices online on the public billing portal ;
- Received Idea #11: I must choose the same platform as my supplier or my customer ;
- Received Idea #12: I don't need to know the platform my customer chooses to send my invoice ;
- Received Idea #13: I will have to log in to my platform every day to find out if I have received an invoice ;
- Received Idea #14: If my customer has not chosen a platform, my invoice is not sent.
FYI
The DGFIP also proposes a video on the changes and objectives of this reform.
Updating the explanatory notes
Other fact sheets for SMEs and micro-companies have also just been updated:
- Fact Sheet - VSE/SME - Preamble;
- Fact Sheet 1 - What will happen to my company when it comes to billing?
- Sheet 2 - Will my company be required to bill electronically?
- Sheet 3 - From what date should my company be ready to receive electronic invoices? And to issue them?
- Sheet 4 - What are the first steps for my e-invoicing company?
- Sheet 5 - What documentation is available? Where can I find more information?
- Fact Sheet 6 - As of September 1, 2026, how will my company receive electronic invoices from my suppliers?
- Sheet 7 - Transmission of transaction data (or e-reporting of transaction data): is my company concerned?
- Sheet 8 - Transmission of payment data (or payment e-reporting). Does my company have to transmit payment data on all transactions it carries out (purchase/sale, supply of services/supplies of goods)?
- Sheet 9 - What equipment / software will my company need for e-invoicing and/or e-reporting?