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Electronic invoicing: What your company needs to know

  • 2 min
electronic invoicing reform

Summary

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Introduction

The electronic invoicebecomes a legal obligation in France. FromSeptember 1, 2026, all businesses will need to be able toreceiveelectronic invoices. The issuance of these invoices will become mandatory depending on the size of the company:

  • September 1, 2026: Large companies and mid-sized companies (ETI)
  • September 1, 2027: Small and medium-sized enterprises (SMEs) and micro-enterprises

These new obligations aim to simplify commercial exchanges, combat VAT fraud and improve the competitiveness of businesses through dematerialization.

What is Electronic Invoicing?

The electronic invoiceis a commercial document issued, transmitted and received in digital form. It must comply with a structured format, allowing automatic reading by accounting software and secure transmission via approved platforms.

The Factur-X format: a hybrid standard

The formatMade-10combines two elements:

  • And file PDF/A-3human-readable, identical to a traditional paper invoice.
  • And XML filestructured, containing data usable by accounting and management software.

This dual approach allows for easy reading while facilitating the automation of invoice processing.

Partner Dematerialization Platforms (PDP)

To transmit, receive and archive electronic invoices, companies will have to go throughPartner Dematerialization Platforms (PDP), accredited by the tax administration. These platforms ensure compliance of exchanges and secure transmission of data.

How does Azopio support you?

Azopio makes it easier to manage your electronic invoices by:

  • Automatically centralizing received invoices.
  • Integrating the data into your accounting.
  • Ensuring compliance with required formats, such as Factur-X.
  • Offering a simple interface to track and manage your invoices.
  • Offering PDP services

Key dates

DateObligation
1st September 2026Receipt of electronic invoices for all companies
1st September 2026Electronic invoicing for large companies and SMEs
1st September 2027Electronic invoicing for SMEs and micro-enterprises

For more information, see the official article: General introduction of electronic invoicing on 1 September 2026

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