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Electronic invoicing reform: should public schools be concerned?

reform of electronic invoicing

Summary

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Introduction

By 2026-2027, all French businesses will have to switch to electronic invoicing. This is a major digital shift, and private schools will not be spared. What does the law say? Who is affected? And above all, how do you prepare for it? We take a closer look at an inescapable reform.

It’s official: from 1 September 2026, all French organisations, including public schools, will have to be able to receive electronic invoices. This obligation is part of the government’s dematerialisation reform, which aims to modernise VAT management, combat fraud and simplify exchanges between professionals.

But this is only the beginning. From 2027, the obligation will be extended to theissuing of e-bills, depending on the size of the organisation. The smallest companies will therefore have to comply in less than two years’ time.

Who is affected?

First point of clarification: the reform primarily concerns those liable to VAT. Not-for-profit schools and schools run by associations may therefore be under the mistaken impression that they are not affected. However, as soon as they receive invoices from taxable suppliers, they must be able to accept them in electronic form.

PDP, PPF… what exactly are we talking about?

The government had planned two channels for centralising these digital flows: the private but accredited Partner Dematerialisation Platforms(PDPs) and the Public Billing Portal(PPF). However, the government finally abandoned the PPF in 2024, refocusing the reform on the PDPs alone.

What are the concrete benefits?

Beyond the legal aspects, this digital transition represents a real opportunity for public schools:

  • Save time: no more manual data entry, invoices are read automatically.
  • Fewer errors: no more duplicates or lost documents.
  • Real-time visibility of expenditure.
  • Secure, compliant archiving.

This enables schools to manage their budgets more effectively, secure their exchanges and reduce their administrative workload. A recent study shows that companies that have already adopted paperless invoicing save up to 50% on the cost of processing an invoice.

What are the specific characteristics of the private school sector?

Most private schools do not have extensive accounting departments. The reform can therefore be perceived as a technical challenge. However, there are solutions that can be adapted.

Some platforms, such as Azopio, specialise in supporting medium-sized organisations, particularly schools. Their strength? An all-in-one tool that’s easy to learn, and dedicated human support. Automation (collection, reading, processing) is coupled with an intuitive interface, ideal for teams with little time to spare.

How do you prepare?

Switching to electronic invoicing cannot be improvised. Here are the key stages to consider:

  1. Informing and training administrative teams.
  2. Take stock of incoming and outgoing invoices.
  3. Choose a PDP provider or compatible software.
  4. Testing under real conditions from 2025, for a smooth transition.

What’s next?

To do nothing is to risk digital isolation. Some suppliers will eventually refuse to send their invoices in paper or PDF format. To avoid late payments, lost documents and administrative tensions, it’ s best to think ahead.

Dematerialisation is not just a tax obligation; it’s an opportunity to modernise the administrative management of public schools, while boosting their efficiency.

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