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Accounting - Invoicing
Electronic invoicing: the DGFIP updates its fact sheets!
Publié le 18 novembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)
At 1er September 2026, companies established in France and subject to VAT will have to accept electronic invoices. The mandatory issuance of electronic invoices will take place gradually between 2026 and 2027 via the partner dematerialization platforms (PDPs). The DGFIP: titleContent to this end, publishes updated fact sheets on reform and PDPs.
An FAQ on Partner Dematerialization Platforms (PDPs)
As a reminder, theobligation to issue electronic invoices will take place:
- the 1er september 2026 for large companies and mid-cap companies;
- the 1er september 2027 for small and medium-sized companies (SMEs) and micro-companies.
L'obligation to receive electronic invoices will apply for all companies from 1er september 2026.
Electronic invoices must be sent via a partner dematerialization platform (PDP).
In order to be well informed about PDPs, the tax administration provides you with a FAQ and a pattern explaining the way invoices and data are transmitted.
FYI
The list of PDPs registered under reserve is available here.
Update of the explanatory notes on the reform
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)?
Additional topics
General Directorate of Public Finance