8 days to go. On¹ September 2026, the reform comes into force for all businesses subject to VAT. From that date, there is really only one requirement: to receive your supplier invoices in electronic format via an Approved Platform (PA). For micro-enterprises and SMEs, the requirement to issue invoices in this format will come into effect in September 2027. Failure to comply will result in a fine of €50 per invoice, capped at €15,000 per year (see our article on penalties for electronic invoicing).

Eight steps are all it takes: five to complete before¹ September, two to follow on straight away, and one to prepare for 2027.

To be completed by 1 September 2026

1. Check that you are listed in the e-invoicing directory

The DGFiP directory forms the basis of the system: it enables your suppliers to route their invoices to the correct PA. Visit facturation.chorus-pro.gouv.fr/annuaire and check the following two details: ‘Active billing address: Yes’ and ‘Associated approved platform(s)’. The level of detail is specified at SIREN code plus suffix level.

If your business does not appear in the directory, a PA cannot register you there. Please contact the DGFiP directly on 0 806 807 807 (select ‘I’m switching to electronic invoicing’). The steps to follow to check your listing in the directory are detailed in our dedicated article.

2. Choose your Approved Platform and create your account

Only a PA registered with the DGFiP can receive your invoices with legal validity — a PDF attached to an email is no longer sufficient in B2B transactions. The official list is published on impots.gouv.fr. Criteria to consider: DGFiP registration, functional scope (receipt, issuance, secure archiving, e-reporting), accounting integration, pricing.

Azopio is registered as an Approved Platform with the DGFiP. Its native solution handles receipt, secure archiving and direct integration with your pre-accounting system, without the need for a third-party connector. The transition to the 2027 invoicing system will take place without the need to change tools.

👉 Discover the Azopio Approved Platform

3. Activate your billing address

Once you have registered on your PA, your billing address will change from ‘No’ to ‘Yes’ in the directory. Without this activation, your suppliers will not be able to contact you, even if they are ready to do so. Please check this directly in the directory a few days before¹ September.

4. Update your company details

Check your SIREN number, registered office address, NAF code, company name and bank details. Above all, ensure you include the four items added by the 2024 Finance Act, which will be mandatory from¹ September 2026:

• The customer’s SIREN number
• If the delivery address is different from the billing address
• The nature of the transaction (supply of goods, provision of services, or a combination of both)
• The option to pay VAT on debits, where applicable

A missing or incorrect entry incurs a charge of €15 per invoice, capped at 25 per cent of the amount.

5. Test the receipt of an electronic invoice

An active registration does not guarantee a fully functional data flow. Ask a pilot supplier who is already set up to send you a test invoice, and check three things: that it has actually been received, that the status is displayed correctly, and that the data has been extracted and sent to your accounts department. This is also an opportunity to identify any internal issues before going live.

To follow on straight away

6. Organise the internal processing workflow

Electronic invoicing changes the process and the pace: no more PDFs scattered across email inboxes and printouts. Define four roles: who receives the invoice, who approves it, who posts it to the accounts, and who initiates payment. Where possible, define rules for automated processing — a modern automated invoicing solution such as Azopio streamlines these workflows from the moment it goes live.

7. Secure your archives

All electronic invoices must be archived for 10 years in accordance with criteria relating to authenticity, integrity and legibility. Secure archiving is built into Azopio as standard, without the need for a third-party solution. If you use another invoicing platform, check explicitly that this feature is included in the package — it is not always the case.

To be prepared for September 2027

8. Plan ahead for the issue and e-reporting

In a year’s time, the requirement will be extended to cover invoicing for micro-enterprises and SMEs, as well as e-reporting (B2C and international transactions). Three areas to tackle now: ensure your customer database is accurate (SIREN numbers, addresses, transaction types); check that your invoicing system generates a compliant format (Factur-X, UBL or CII); and map out the transaction flows that will be subject to e-reporting. Choosing a PA as early as 2026 will save you from having to undertake a second project in 2027.

1 September is not a deadline; it is a start date

The reform will be rolled out over three years: acceptance in 2026, issuance and e-reporting in 2027, and full implementation in 2028. Completing these eight actions in order will ensure a smooth start to the first stage and allow twelve months to prepare for the next one with complete peace of mind.