The system, which will come into force from September 2026 for large companies, must simplify trade relations and limit VAT fraud.
The calendar, in the end, will not change. French companies will be forced, as of next year, to move on to electronic invoicing. That is to say to issue and receive their invoices in a standard format, through sites approved by the State – Partner dematerialization platforms (PDP) – where they will be encoded to travel on secure IT networks.
The 1is September 2026, the large groups and the ETIs will open the ball, forced first to issue according to this process their invoices submitted to VAT. This means that all French companies, whatever their size, must also have chosen a platform for at least being able to receive the electronic invoices sent by these large customers.
A year later, at 1is September 2027, the obligation to issue electronic invoices will be extended to all companies, whatever their size, if they are subject to VAT (even those which, like microentrepreneurs, benefit from the basis of the basis and therefore do not pay it).
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A reform already pushed
In March, however, the special commission responsible for examining the bill for the simplification of economic life had wished to postpone this reform by one year. Pattern ? The state had just announced that it would not provide, contrary to what it had initially promised, a free public platform for all companies. He prefers to leave to private sites (already 87 are in the running) the task of offering the tools necessary for this dematerialization of inter -company invoices. But the assembly did not follow its recommendation. In April she refused to shift the launch of this small revolution again.
Decided by the 2020 finance law, electronic invoicing, which was initially starting in 2024, had already been pushed once. This period of grace, until 2026, had been granted to give time to the players in the system (banks, accountants, providers of customer billing and management software, etc.) to better prepare.
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Enportation of errors, oversights and threshold crossings
Today, they say they are ready. Platforms are already approved. “This reform will have an important moment this summer, when companies will be able to test the functionment, “said Amélie de Montchalin, Minister responsible for public accounts. As part of the next finance bill, she promised a debate “completely in -depth on the final launching methods ». A communication campaign should soon encourage companies to each choose a dematerialization platform.
Difficult indeed for the State, in times of budgetary scarcity, to delay this major project again, which must help fight against VAT fraud. Because the platforms will have to transmit data to the tax administration. “”This will have a clear vision on all billing, transaction and payment and associated VAT rates allowing to send declarations of pre-filled VAT to companies “Explains Caroline-Émilie Schuster, associated with the Eight Advisory consulting firm.
In addition to errors and oversights, easier to spot, the taxman will also be able to better monitor the crossing of the thresholds according to which the company is liable or exempt from this tax. Amélie de Montchalin expects the pre -filling of VAT declarations a gain by 2028 euros of 3 billion euros, that is to say between a third and half of the VAT fraud estimated by the Directorate general of Public Finances.
«Companies will also have an e-reporting obligation via partner dematerialization platforms (PDP) for transaction and payment data made with non-subjects such as individuals, associations, foreign companies Adds Caroline-Émilie Schuster.
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Advantages also for companies
The reform will also have advantages for businesses. “”This will simplify the current management of activity and invoices and secure it. Because, today, many invoices are sent by e-mail or dropbox without any protection, which opens the way to scams“Recalls Damien Charrier, president of the National Council of the Order of Chartered Accountants.
The movement towards electronic billing is general. Since 2020, as part of contracts with public entities, all companies must send their invoices via the Chorus Pro platform. In March, the European Union adopted a directive which will impose an invoicing of this type in 2030 for intra -community cross -border transactions. In Germany, without being compulsory, it is gaining ground. In Italy, it has even been in force since 2019. Italian companies have the obligation to issue electronic invoices within the framework of their transactions with the State, companies and individuals.
