The switch to electronic invoicing is a major turning point for the management of French companies. As an accredited e-invoicing platform, Azopio can help you understand the timetable and, above all, the new compliance rules.
If the formalities are changing, it’s to transform the invoice into a truly secure data flow. Here’s what you need to know to be ready.
1. A progressive timetable: don’t confuse reception with transmission
It is essential to distinguish between the two key stages of the reform:
- 1 September 2026: All businesses, without exception (from micro-businesses to multinationals), will have to be able to receive electronic invoices. On the same date, only large companies and ETIs will be obliged to issue invoices.
- 1 September 2027: This is the date on which theemissions obligation will come into effect for VSEs and SMEs.
Why plan ahead? Even if you have until 2027 to issue your invoices in the new format, you will need to be equipped from 2026 to process your suppliers’ invoices. Preparing for this now means avoiding a rush and ensuring a smooth transition.
2. Standard information that is still compulsory
The basis of the invoice remains unchanged. To be legal, it must always include :
- Identity of seller and customer: Company name, address, SIREN number, legal form.
- Numbering and dates: Unique chronological number, date of issue and date of sale/service.
- Details of transaction: Quantity, name, price excluding VAT and VAT rate.
- Financial summary: Total excluding VAT, amount of VAT by rate, and Total including VAT.
3. The 4 new compulsory statements
To enable automated processing by the authorities, four new items of information must now appear on your invoices:
A. Your customer’s SIREN number
It is now mandatory for all B2B transactions in France. It is the “entry key” that enables the platforms to route the invoice correctly to the recipient.
B. The delivery address of the goods
If it differs from the invoice address, it must be mentioned to ensure full traceability of the flow of goods.
C. The nature of the transaction
You must specify whether the supply is a supply of goods, a supply of services or a mixed transaction. This information determines when VAT becomes chargeable.
D. The “payment of tax on debits” option
If you have opted for this system, this information is now essential to inform your customer about the VAT deduction arrangements.
4. The format: the end of the “simple” PDF
Eventually, a PDF sent by email will no longer be considered a compliant electronic invoice. The law requires a structured format (such as Factur-X, one of the 3 authorised formats).
This format resembles a conventional PDF, but contains a data file that is invisible to the naked eye, enabling approved platforms such as Azopio to transmit information to the authorities in a 100% automated fashion.
Summary of new obligations
| Information | Nature | Due date (Issue) |
| Customer SIREN | Identification | 2026 for large groups and ETIs2027 for VSEs and SMEs |
| Type of operation | Good / Service / Mixed | 2026 for large groups and ETIs2027 for VSEs and SMEs |
| Delivery address | So different | 2026 for large groups and ETIs2027 for VSEs and SMEs |
| VAT on debits option | If applicable | 2026 for large groups and ETIs2027 for VSEs and SMEs |
Why choose Azopio now?
Even if compulsory issuance for VSEs and SMEs seems a long way off, Azopio’s registration as an approved platform is your best guarantee of security.
Our platform already automates the integration of this information and guarantees that your invoices are in the right format. By adopting Azopio today, you’ll learn to master the tool without pressure, while being ready to receive invoices from your major suppliers from 1 September 2026.
Azopio’s advice: “Don’t wait until the last minute. Bringing your customer databases into compliance (particularly the collection of SIRENs) is an in-depth process that needs to be prepared today so that you can be free in the future”.
FAQ: Everything you need to know about the new compulsory information
- I’m a very small business. Do I really have to change my invoices from 2026?
In theory, you have until 1 September 2027 to issue invoices. However, from September 2026, you will need to be able to receive electronic invoices from your suppliers. We advise you to update your invoice templates as early as 2026 to standardise your processes and avoid a rush.
- What happens if a compulsory statement is missing?
The tax authorities may impose a fine of €15 per missing or inaccurate statement (capped at 1/4 of the invoice amount). Above all, an invoice that does not comply may be automatically rejected by your customers’ platforms, delaying your payments.
- Where can I find my customers’ SIREN?
The SIREN is generally found on their purchase invoices, quotations or via public company directories.
- Is the Factur-X format compulsory for everyone?
The law requires a structured or mixed format. Factur-X is the preferred format because it is both human-readable (PDF) and machine-readable. Azopio natively manages this format for you, since invoices are generated in Factur-X format.
