France implements mandatory electronic invoicing reform

France has entered a new phase of electronic invoicing reform. As of September 1, all French companies, regardless of size or activity, must be technically capable of receiving electronic invoices. Large companies, medium-sized enterprises, and public administrations are also required to issue invoices in electronic format.

While all businesses must be able to receive electronic invoices immediately, small businesses and micro-enterprises have an additional year—until September 1, 2027—to comply with the obligation to issue them. The reform aims to modernize accounting, reduce manual entry errors, and automate data integration. For the state, the primary goal is to combat VAT fraud, which was estimated to cost between 6 and 10 billion euros in 2024.

To manage this transition, businesses must choose between using an Aggregated Platform (PA), a state-registered private operator that manages the entire process, or a Compatible Solution (SC), such as an existing ERP software that connects to a PA for transmission. Organizations like the Union Patronale du Var are providing guidance to help leaders navigate these strategic technical choices.