Electronic invoicing is gradually coming into its own, but there is still a lot of confusion surrounding it: PDF, email, platforms, timetables, obligations, etc.
These preconceived ideas can give the impression that you’re ready, when in fact certain key points are misunderstood.
Let’s take a look at the most common misconceptions, and the regulatory reality that you need to be aware of in order to anticipate the reform with peace of mind.
Myth no. 1: “A PDF invoice sent by e-mail is an electronic invoice”.
❌ False
A PDF invoice, even one sent electronically, does not constitute an electronic invoice within the meaning of the reform.
An electronic invoice must be issued, transmitted and received in a structured format that allows automated and secure processing via an approved platform recognised by the State.
→ To remember: PDF ≠ regulatory electronic invoice.
Myth no. 2: “B2B invoices can continue to be sent by email”.
❌ False
For B2B transactions between VAT taxable persons established in France, invoices will have to transit via an interoperable platform recognised by the State.
→ Remember: it’s not just a change of format, it’s a change of channel.
Myth no. 3: “SMEs are only affected from 2027 onwards”.
ℹ️ to be qualified
Although the obligation to emit will be phased in gradually (2026 for large companies/ETIs, 2027 for SMEs/TPEs/micro-businesses), the obligation to receive will start for everyone on 1 September 2026.
→ Please note: reception is mandatory before transmission.
Myth no. 4: “Micro-entrepreneurs or companies exempt from VAT are not affected”.
❌ generally False.
The reform concerns businesses liable for VAT (which is different from “liable for payment”). Many micro-businesses remain concerned, at least for receipt and depending on the case for B2B transmission. (See article: Mandatory electronic invoicing: are micro-businesses affected?)
→ Remember: “franchise” does not mean “out of scope”.
Myth no. 5: “You have to choose the same platform as your customers or suppliers”.
❌ False
Platforms are designed to be interoperable. Each company can choose the platform that suits it, independently of that of its partners.
→ Remember: the choice of platform is individual.
Myth no. 6: “The public portal will be enough to enter and manage invoices”.
❌ False
The Public Billing Portal mainly plays a directory and data centralisation role for the administration.
In practice, companies need to rely on appropriate organisation and tools to manage their invoicing flows.
→ Remember: compliance depends as much on the organisation as on the technical channel.
Myth no. 7: “With electronic invoicing, reporting obligations disappear”.
❌ False
The aim of the reform is to facilitate exchanges and, ultimately, certain pre-fillings, but reporting obligations remain.
Companies remain responsible for checking and validating the data transmitted.
→ Remember: automation does not mean the removal of controls.
Things to remember
- A PDF sent by email is not a compliant electronic invoice.
- Electronic invoicing requires interoperable platforms.
- From September 2026, it will be compulsory for everyone to receive electronic invoices.
- The issue is progressive depending on the size of the company.
- The reform concerns both the internal organisation and the tools used.
Where Azopio fits in
Electronic invoicing is not just a technical change. It requires better control of documents, flows and traceability.
Azopio is supporting this transition by helping to structure pre-accounting, centralise documents and make exchanges with the chartered accountant more reliable, so that the reform can be tackled with greater clarity and peace of mind.
