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
| Date | Obligation |
|---|---|
| 1st September 2026 | Receipt of electronic invoices for all companies |
| 1st September 2026 | Electronic invoicing for large companies and SMEs |
| 1st September 2027 | Electronic invoicing for SMEs and micro-enterprises |
For more information, see the official article: General introduction of electronic invoicing on 1 September 2026
