Introduction :

The reform of electronic invoicing marks one of the most significant changes in recent years for French businesses.
From 2026, all VAT-registered entities will have to be able to receive and issue invoices in a structured electronic format.

For agricultural cooperatives, this reform does not change the dates or the rules (they are the same for everyone), but it can have a significant operational impact: diversity of flows, volumes, multiple partners and sometimes multi-site organisation.

In this article, we take a look at the official framework and the 2026-2027 timetable, then explain what this means in practical terms for an agricultural cooperative and how an Approved Platform (AP) like Azopio can help you make the transition with peace of mind.

1. Reminder of the regulatory framework for electronic invoicing

The reform of electronic invoicing is a structural transformation supported by the DGFiP.
From 2026, all businesses subject to VAT, without exception, will have to be able to receive and issue invoices in a structured electronic format.

This reform does more than simply replace paper or PDF with a digital file. It introduces :

• standardised formats that can be used automatically,
• a new invoice transmission circuit,
• automated checks,
• and the transmission of data to the tax authorities.

Exchanges are now based on Approved Platforms (AP), private solutions recognised by the State (ex-PDP, Plateforme de dématérialisation Partenaire), responsible for transferring invoices and data to the data concentrator (CdD, ex-PPF).

The reform is based on two complementary components:

• e-invoicing, which concerns the transmission of electronic invoices between French companies (domestic B2B);
• e-reporting, which concerns the transmission of data to the authorities for certain specific flows (B2C, international, outside the scope of e-invoicing).
  

From 2026, only three standards will be recognised as electronic invoices:

• Factur-X
• UBL
• CII
  

The classic PDF may accompany an invoice, but will no longer be considered compliant on its own.

2. The official timetable: a common deadline in 2026

There are no exemptions for agricultural cooperatives: they follow the same timetable as all VAT-registered businesses.

Compulsory acceptance from 1 September 2026

From 1 September 2026, all businesses must be able to receive structured electronic invoices (Factur-X, UBL, CII).
This means :

• have chosen a compatible tool: an Approved Platform (AP) (ex-PDP),
• be able to open, read and process structured invoices,
• integrate the reception into the internal process (validation, payment, accounting).

Even a small organisation will need to be able to acknowledge, check and pay a structured electronic invoice.

Compulsory issue: a different timetable

The obligation toissue is a two-stage process:

• 1 September 2026: ETI + large companies
• 1 September 2027: VSEs + SMEs

An agricultural cooperative will therefore apply the date corresponding to its category (SME or ETI/large company).

3. Agricultural cooperatives: practical changes in everyday life

The reform imposes a new ‘life cycle’ for invoices: invoices are no longer simply sent, but transit via a platform, with associated controls, statuses and transmissions.

3.1 Inbound: centralising and processing structured invoices

From September 2026, a cooperative must be able to :

• receive structured invoices,
• integrate them into its internal circuit (control, validation, payment),
• manage sometimes large volumes and a wide variety of suppliers (inputs, transport, maintenance, services, etc.).

3.2 Issuing: producing compliant invoices without friction

Depending on the category of cooperative, the issue will become compulsory in 2026 or 2027.
The challenge is to guarantee :

• the correct format (Factur-X, UBL or CII),
• conformity of mandatory data,
• and fluidity of the invoicing process, even in periods of high seasonality.

3.3 Data and controls: reducing the risk of rejection

The reform is based on automated controls (mandatory data, consistency of amounts, VAT, identifiers, etc.).
For a cooperative, this means paying particular attention to :

• the quality of partner information (SIREN/SIRET),
• VAT consistency and reliability of amounts,
• the ability to correct any anomalies quickly.

4. Specific points of vigilance for agricultural cooperatives

The same framework, the same dates, but certain subjects come up more often in cooperative organisations:

• Multiple partners: members, suppliers, customers, service providers.
• Diversity of flows: domestic B2B (e-invoicing) + flows that may come under e-reporting (B2C, international, etc.).
• Multi-site organisation: validation and processing circuits sometimes distributed.
• High volumes: need to automate reception, filing, extraction and accounting preparation.

The aim is not to add complexity, but rather to rely on a solution that absorbs regulatory complexity while making operations more secure.

5. The role of the Approved Platforms (AP) in the reform

The reform is based on Approved Platforms (APs): private solutions approved by the DGFiP (formerly known as PDPs) which are responsible for transmitting tax data to the data concentrator (CdD, ex-PPF).

An AP allows you to:

• issuing and receiving electronic invoices,
• automatic transmission of mandatory data,
• retrieve invoice statuses,
• automated controls,
• accounting integration,
• centralising document flows.

6. How an AP works in practice (“agricultural cooperative” version)

A PA acts as an intelligent intermediary between the company, its commercial partners and the DGFiP, and automates the key stages:

1. Centralised invoicereception (deposit, email, structured Factur-X/UBL/CII formats, connectors, etc.).
2. Checks (mandatory data, VAT consistency, amounts, identifiers, etc.).
3. Extraction and structuring of information (excluding VAT, including VAT, suppliers, elements that can be used in accounting).
4. Secure transmission to the CdD / DGFiP and to the customer’s PA where necessary.
5. Status tracking (submitted, transmitted, rejected, validated, etc.) in a clear dashboard.
6. Accounting integration (exports, filing, preparation of entries) to limit data entry.

7. Azopio: an approved platform for agricultural cooperatives

As an Approved Platform, Azopio is part of the framework defined by the DGFiP for receiving, processing and transmitting electronic invoices.

In practical terms, Azopio makes it possible to :

• centralise invoices and supporting documents in a single area,
• process Factur-X, UBL and CII,
• Extract and structure data (VAT, supplier, etc.),
• carry out regulatorychecks and prevent discharges,
• automatically transmit the data to the CdD / DGFiP,
• keep track of the status in a legible way,
• prepare for accounting integration (Cegid, ACD, MyUnisoft, Sage, etc.).

The aim is to enable the cooperative to remain focused on its business, while ensuring full compliance, without any additional administrative burden.

Conclusion

From September 2026, all VAT-registered businesses – including agricultural cooperatives – will have to be able to receive structured electronic invoices, and then issue them according to the 2026-2027 timetable.

The reform introduces a new circuit: standardised formats (Factur-X, UBL, CII), exchanges via Approved Platforms (AP), transmission of data to the data concentrator (CdD), and status monitoring.
For agricultural cooperatives, the challenge is primarily operational: volumes, diversity of flows, multiple partners.

Relying on an AP like Azopio means you can make the transition in a structured way, automating receipt, checks, transmission and accounting preparation, while remaining perfectly aligned with the requirements of the DGFiP.To find out more and understand in detail how the reform works, the recognised formats (Factur-X, UBL, CII) and the central role of approved platforms, consult our complete guide to electronic invoicing reform and the role of approved platforms.