Mandatory electronic invoicing is one of the major tax reforms for French businesses. From the date of its gradual implementation, all companies subject to tax will have to be able to issue, receive and send their electronic invoices via a platform approved by the government.
But what happens if these obligations are not met? What are the penalties and the practical risks for businesses?
Here’s how.
Mandatory electronic invoicing: a strict regulatory framework to comply with
The reform of mandatory electronic invoicing has a dual objective:
- Combating VAT fraud
- Modernising and automating exchanges between companies and the tax authorities
In particular, it requires :
- Electronic invoicing for domestic B2B transactions
- Transmission of billing and payment data (e-reporting)
- Using a government-approved platform (formerly known as the PDP – Plateforme de Dématérialisation Partenaire)
Failure to comply with these obligations exposes companies to several levels of risk.
Risks of non-compliance with electronic invoicing: what are the tax penalties?
Fines for issuing non-compliant invoices
In the event of non-compliance with electronic invoicing obligations, the tax authorities may apply :
- A fine of €15 per non-compliant invoice, capped at €15,000 per year
- Specific penalties for failure to transmit billing or e-reporting data
These penalties can quickly become significant for companies handling a large volume of invoices.
Risk of customers rejecting invoices
An invoice that does not comply with the required electronic format or that is issued outside an approved platform may be :
- Refused by the customer
- Delayed accounting treatment
- Source of commercial disputes
The result: longer payment times and cash flow pressures.
Mandatory electronic invoicing: operational risks often underestimated
In addition to the financial penalties, non-compliance with electronic invoicing can generate major operational risks.
Disorganisation of accounting and financial processes
No suitable solution :
- Teams have to manage heterogeneous formats
- Checks take longer and are manual
- Increased risk of errors and duplication
This runs counter to the productivity objectives of the reform.
Increased risk of tax audit
A company that does not comply with the mandatory electronic invoicing rules is at greater risk of :
- Targeted tax audits
- More frequent requests for justification
- A loss of credibility with the authorities
Compliance is thus becoming a genuine financial governance issue.
Non-compliance with electronic invoicing: an image risk for the company
Electronic invoicing is not just for tax authorities. It also has an impact on :
- Customer relations
- Commercial partners
- Suppliers
A company perceived as non-compliant may be considered as :
- Unreliable
- Insufficiently structured
- Lagging behind in digital transformation
In some sectors, this can become a real commercial brake.
How can you avoid the risks associated with compulsory electronic invoicing?
Relying on a state-approved PA platform
To ensure compliance, it is essential to choose a government-approved platform capable of :
- Manage the issue and receipt of electronic invoices
- Ensuring data transmission to the administration
- Guaranteeing regulatory compliance over the long term
Anticipating reform and automating processes
Companies that anticipate mandatory electronic invoicing will benefit from a number of advantages:
- Reducing the risk of sanctions
- Save time processing invoices
- Better financial visibility
Azopio, a government-approved platform: a compliant solution for a worry-free approach to electronic invoicing
With Azopio, a state-approved PA platform, companies have a complete solution for :
- Complying with the reform of electronic invoicing
- Automate the collection, management and archiving of invoices
- Reduce tax, operational and financial risks
👉 Anticipating today means avoiding tomorrow’s penalties.
Conclusion: e-invoicing compliance is no longer an option
Mandatory electronic invoicing represents a major turning point for French businesses.
Failure to comply can result in financial penalties, operational risks and a damaged corporate image. Equipping yourself now with a compliant solution like Azopio will not only enable you to comply with the regulations, but also transform this obligation into a performance opportunity.
