From 1 September 2026, paper invoices and PDFs sent by e-mail will be a thing of the past. The reform of electronic invoicing (RFE) applies to all training organisations subject to VAT – and even partially to those exempt from VAT. Here’s a comprehensive guide to understanding your obligations, anticipating deadlines and avoiding penalties.

What is the reform of electronic invoicing?

Supported by the Directorate General of Public Finances (DGFiP), the electronic invoicing reform aims to dematerialise all exchanges of invoices between VAT-registered companies established in France. It is based on two pillars:

• e-invoicing: issuing and receiving B2B invoices in a structured format (Factur-X, UBL or CII) via an approved platform.
• e-reporting: automatic transmission of transaction data to the DGFiP for operations not covered by e-invoicing (sales to individuals, exports, etc.).

Unlike a PDF sent by e-mail, the electronic invoice contains data that can be read and used automatically by management software. This change affects more than 10 million businesses in France.

Good to know – The difference with Chorus Pro

If your organisation already works with the public sector, you’ll be familiar with Chorus Pro. The RFE extends this logic to all your B2B exchanges – broader, and integrated directly into your day-to-day management tools.

Who among training organisations is affected?

All training organisations (TOs), CFAs and independent trainers subject to VAT are subject to the reform, whatever their size. But there is one important distinction that deserves attention:

• VAT-registered OFs: subject to the obligation to issue and receive electronic invoices.
• VAT-exempt OFs (articles 261 to 261 E of the General Tax Code): exempt from the obligation to issue invoices, but still subject to the obligation to receive invoices from their suppliers.
• Micro-businesses with a basic exemption: technically subject to VAT, and therefore affected by the outgoing and incoming reform.

Beware of preconceived ideas

Not collecting VAT does not automatically exempt you from the reform. Even if you are exempt from issuing invoices, you will still have to receive invoices from your suppliers in electronic format from September 2026.

The calendar to remember

From now on

Registration with an approved platform

The central electronic invoicing directory (compiled by the AIFE) has been available since February 2025. Each company must designate its reception platform before September 2026.

GE/ETI

1st September 2026

Compulsory reception for all companies + Issuance for GEs and ETIs

From this date, no organisation can refuse a structured electronic invoice. Large companies and SMEs must also issue invoices in electronic format, with new compulsory information.

SMES

1st September 2027

Compulsory issue for SMEs, VSEs and micro-businesses

The majority of independent training organisations fall into this category. This extra time should not be interpreted as a lack of urgency: preparation takes time.

Accepted formats

The reform requires the use of structured formats. Three formats are recognised:

• Factur-X: hybrid PDF + XML format, human-readable and machine-readable. This is the format best suited to SMEs and independent trainers. It is available in five profiles, from Minimum to Extended.
• UBL (Universal Business Language): standardised XML, widely used internationally.
• CII (Cross Industry Invoice): highly structured XML, favoured by major accounts.

Gone are simple Word, Excel or PDF files: these formats will no longer be recognised as valid invoices in B2B exchanges from September 2026.

Approved platforms (AP) and compatible solutions (CS)

To exchange electronic invoices, your organisation must use an approved platform (PA) registered with the DGFiP. You have two options:

• An accredited private platform: richer in services, integrated with your business tools, with strict availability and performance requirements.
• You can also opt for a compatible solution (SC) – invoicing or management software – which will itself rely on a PA to transmit the data to the authorities. This is the route chosen by most software publishers for training organisations.

New compulsory information on electronic invoices

For those affected by the issue on 1 September 2026, four new statements will have to appear on electronic invoices:

• The category of transaction (sale of goods, provision of services or both).
• Where applicable, details of the VAT option on debits.
• The full delivery address of the goods, if different from that of the customer.
• The buyer’s SIREN number.

What are the penalties for non-compliance?

The Finance Act for 2026 (article 123) has tightened and clarified penalties:

• 50 per invoice not issued in electronic format (maximum €15,000/year)
• 500 per e-reporting failure (maximum €15,000/year)
• 500 if there is no designated approved platform, then €1,000 every 3 months

There is a 3-month formal notice period before any fine is imposed, but it is better not to reach that stage: late payment or blockage of invoicing flows can have consequences that are far more costly than the fines themselves.

Electronic invoices must now be kept for 10 years (previously 6 years, extended to 10 years for tax audits).

What this means for your body

Beyond legal compliance, the reform will transform your administrative management:

• No more manual reminders: real-time traceability of invoice status (issued, received, accepted, rejected, paid) reduces disputes and oversights.
• Automated accounting: structured data is integrated directly into your accounting system, with no need for re-entry.
• Fewer errors: the standardised format reduces input errors and incomplete invoices.
• Better financial management: increased visibility of your incoming and outgoing flows, in real time.
• Consistency with Qualiopi: enhanced documentary traceability aligns with the requirements of the quality reference framework.

How can you prepare now?

1. Audit your tax situation

Are you subject to VAT? Exempt? Basic exemption? The answer will determine your exact obligations. If in doubt, consult your chartered accountant.

2. Choose your approved platform

The list of registered PAs is published and regularly updated on: https: //www.impots.gouv.fr/je-consulte-la-liste-des-plateformes-agreees

Compare the functionalities and their integration with your current business tools (LMS, CRM, training management software).

3. Update your management software

Check that your invoicing software is capable of generating invoices in Factur-X, UBL or CII, and that it interfaces with a PA. If not, it’s time to change.

4. Train your teams

The reform doesn’t just concern the accounts department: sales staff, management assistants and all employees who issue or receive invoices need to understand the new processes.

5. Anticipate your supplier flows

From September 2026, you will need to receive invoices from your service providers (subcontracted trainers, hosting providers, office automation suppliers, etc.) in electronic format.

How Azopio can help you

Azopio automates the collection and processing of all your accounting, administrative and financial documents. In direct line with the reform of electronic invoicing, our solution can be adapted to automatically retrieve your structured electronic invoices, file them and send them to your chartered accountant without re-keying. Our system can also be used to centralise, collect and process dematerialised invoices from service providers not yet involved in issuing electronic invoices (since very small businesses and SMEs will only be required to issue invoices from 1 September 2027) or from foreign companies not affected by the reform. It also enables invoice payments to be tracked, thanks to its bank connections and automated bank reconciliation functionality. To take things even further, Azopio offers the option of paying supplier invoices via SEPA payment files or via a connection to your bank. Result: you spend less time on administration and more time developing your training activity.