Electronic invoicing: definition, process and the 2026-2027 timetable

Since 1 September 2026, all companies subject to the relevant VAT must be capable of receiving electronic invoices. Large and medium-sized enterprises also have to issue them since that date, while SMEs and micro-enterprises are required to issue them at the time of issue. 1 September 2027.

The reform does not involve replacing paper with a PDF. It changes the transmission circuit, the data contained in the invoice and the role of the software used by the company. This guide gathers the important without replacing the analysis of your situation with your accountant.

Analysis of official documentation, with no testing on a paid account.

The decisive point is the presence of data that systems can read and process automatically. The objective is not only to view an invoice on the screen, but to enable it to be routed, controlled and transmitted to the administration.

What is not an electronic invoice

A classic PDF attached to an email, a scanned paper invoice or a Word document exported in PDF remain digital documents. They do not automatically meet the requirements of the new electronic invoicing circuit.

Electronic billing, dematerialization and e-reporting

Who is involved in the mandatory electronic invoice?

The reform concerns those subject to the VAT established in France, whether or not they are liable for the VAT. The DGFiP explicitly states that basic duty-free professionals, micro-entrepreneurs and self-entrepreneurs are within the scope of the scheme.

For a small structure, two subjects must be distinguished. The receipt is already to be organised since September 2026, while theIssue becomes mandatory in September 2027 for SMEs and micro-enterprises.

French B2B operations

The e-invoicing device refers to transactions entering the field between taxable persons established in France. The supplier issues via an approved platform, then the invoice is routed to the reception platform chosen by the customer.

What is more a matter of e-reporting

Sales to individuals and some international transactions do not necessarily follow the same B2B e-invoicing route. They may be subject to electronic reporting of transaction data and, in some cases, payment data.

Micro-entrepreneur and franchise based on VAT

The basic franchise does not automatically leave a reform professional. The Official DGFiP FAQ on micro-entrepreneurs recalls that a non-debtable taxable person remains concerned, at least for reception, and that he also enters into the obligation to issue according to the timetable applicable to his size.

Approved platform and management software

Axonaut : electronic invoicing integrated into management

Axonaut brings together billing, CRM, cash and accounting access. The vendor indicates that its approved platform function is included in the subscription.

Axonaut: 1 free month after the first purchase →

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electronic invoicing 2026-2027 Calendar

The size therefore does not change the requirement for receipt. In particular, it determines when the company must switch to the electronic issue and the corresponding e-reporting.

How does the electronic invoice work?

The system is based on approved platforms registered by the tax administration. DGFiP states that they ensure the issuance, transmission and receipt of invoices, as well as the reporting of the data foreseen by the reform.

A company may retain a so-called compatible business solution, but this solution does not replace the approved platform if it is not itself registered. The actual connection between your software and a PA is therefore more important than simply displaying a commercial badge.

Actors: approved platform and public billing portal

The public invoicing portal, or PPF, has been refocused on two functions: the directory used to route invoices and the hub for data sent to the authorities. It is no longer the free invoice-issuing portal many businesses envisaged at the start of the project.

The circuit of a five-step invoice

Life cycle

An invoice may then pass through several statutes during processing. To avoid mixing technical, regulatory and optional statutes, Logicelio does not reproduce a fixed list here: the details must be read in the current specifications of DGFiP and AFNOR.

Formats : Invoice-X, UBL and CII

The reform concerns invoices whose data can be processed automatically. Three formats are commonly cited in the core requirements: Invoice-X, UBL and CII.

Technical choice should not be your first concern if your software and platform properly manage conversion and interoperability. For a small business, the main point is to check what the solution supports without manual handling.

What data become important on invoices?

Since the start of September 2026, electronic invoices have been structured into several regulatory data. The text in force cites in particular: Customer SIREN, the type of operation (delivery of goods, provision of services or both) andoption for payment of VAT based on debits where applicable.

Thedelivery address if different from the customer's address is included in the list of additional structured data from 1 September 2027. This is an important nuance compared to some old checklists that combine all new data under a single date.

Practical advice: Take advantage of 2026 to clean your customer records, complete the SIREN and check your addresses. Your accountant can confirm the data to be reported according to your transactions.

E-reporting: non-e-invoice operations

E-reporting complements the system when transactions do not go through conventional B2B e-invoicing. It covers transaction data and, for certain services, payment data.

Frequency and detail depend on the company's situation. This guide remains at the level of the general mechanism so as not to turn a hub page into a personalized tax use manual.

Penalties: what the system provides

The finance law for 2026 reviewed the sanctions. Public Service Entrepreneur indicates a fine of 50 € per invoice which should have been emitted electronically, with a ceiling of 15 000 € per calendar year.

For e-reporting, failure to transmit is punished by 500 € by transmission, also within the 15 000 € per year. Persistently failing to have an approved platform for receiving invoices first triggers a formal notice allowing three months, then a fine of 500 €, followed by 1 000 € if the failure continues, with a further penalty of 1 000 € every three months until the situation is corrected.

How to choose your approved platform?

Start by checking the status of the solution in the official list of approved platforms. Only then, compare commercial functions.

1. Regulatory status: check that the platform is registered and look at its current status in the DGFiP list.
2. Formats and Interoperability: check the support of Billor-X, UBL, CII and necessary connections.
3. Actual cost: ask if the PA is included in the subscription or billed.
4. Business integration: check the quotes, invoices, reminders, CRM and reconciliation features you need.
5. Accounting access: check how your accounting firm retrieves supporting documents and accounting entries.
6. Reversibility: check exports of customers, invoices, supporting documents and accounting data before signing.

Management software or specialized platform?

A specialized platform is suitable if you want to keep a management system already installed. An all-in-one tool is more coherent if the reform becomes the opportunity to centralize billing, CRM, treasury and accounting collaboration.

If your reflection also goes through a professional account, our analysis of October Qonto price 2026 allows to distinguish the cost of the Business package from the functions of electronic invoicing.

Official interface

At 24 September 2026, the FAQ Axonaut announces a subscription from 38 € per month and one free trial of 15 days. The vendor also presents its approved platform as part of the subscription. These commercial conditions may change, check them at the time of subscription.

Preparing in seven steps

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Five ideas to forget

FAQ electronic invoice

Is electronic invoice mandatory for everyone?

Since the 1er September 2026, all companies subject to the VAT must be able to receive electronic invoices. The issue is mandatory since that date for large companies and ITEs, then at 1er September 2027 for SMEs and micro-enterprises.

Is a PDF sent by email an electronic invoice?

No. An electronic invoice within the meaning of the reform contains structured data and passes through the intended circuit with an approved platform. A simple PDF attached to an email is still insufficient to respond to the new device alone.

Are self-entrepreneurs concerned?

Yes. The DGFiP states that a basic franchisee, a micro-entrepreneur or a self-entrepreneur remains subject to the VAT even when he is not liable. It therefore enters into the reform, at least in receipt, and then into the issue according to the small business schedule.

What is the fine for non-compliance?

Service Public Entreprendre lists €50 per invoice not issued electronically, capped at €15,000 per calendar year. Failure to submit e-reporting is penalised at €500 per missing submission, also capped at €15,000 per year.

What is an approved platform?

He is an operator registered by the tax administration. A PA can ensure the issuance, transmission and receipt of electronic invoices, and then transmit the billing, transaction and payment data provided by the device.

Does the public billing portal still allow for free broadcasting?

The model has changed. The public portal is refocused on the directory needed for routing and the function of data hub for administration. Companies pass through an approved platform to broadcast or receive in the new circuit.

What formats are used?

Invoice-X, UBL, and CII are among the structured formats used in the reform ecosystem. Invoice-X maintains a readable PDF representation while integrating structured data, while UBL and CII are designed for automated processing.

Should we change billing software?

Not necessarily. If your current software is itself an approved platform or if it is properly connected to a PA, you may be able to keep it. Check above all the transmission and reception circuit, exports and tariff conditions.

The important thing to remember

The electronic invoice is not simply a PDF: it introduces a structured circuit with licensed platforms and automatically usable data. Since September 2026, reception is already an operational subject for the companies concerned, while SMEs and micro-enterprises are preparing their September issue obligation 2027.

The best time to act is not the day before the deadline. Check your platform, clean your customer data and run a test cycle with your accountant.