Electronic Billing:
Are you ready for September 2026?
Reform is fast coming
And it will profoundly transform the way all French companies issue and receive their invoices.To help you see it clearly, quickly and well, here is the essential thing to remember.
What to remember in 1 minute
Electronic billing schedule
| Date | Bond (depending on size & type of transaction) | Business size |
|---|---|---|
| 1 September 2026 | Mandatory receipt of electronic invoices (structured formats) for transactions B2B between French companies | All (micro, SMEs, ETI, GE) |
| Introduction of mandatory issuance of electronic invoices (e-invoicing1) for operations B2B between French companies | Large enterprises & ETI | |
| 1 September 2027 | Start of mandatory data transmission (e-reporting2) for operations International B2C and B2B | Large enterprises & ETI |
| Mandatory issuance of electronic invoices (e-invoicing1) for operations B2B between French companies | SMEs & micro-enterprises | |
| Mandatory data transmission (e-reporting2) for operations B2C and International B2B | SMEs & micro-enterprises |
Legend 1 E-invoicing (electronic billing B2B between French companies):
- Mandatory transmission of electronic invoices between undertakings established in France and subject to VAT.
2 E-reporting (B2C)
- Transmission periodic transaction data for:
- sales B2C,
- operations not covered by e-invoicing.
Who is concerned?
- All enterprises VAT payable
- For transactions B2B in France
- For the B2C : no electronic invoice, but e-reporting
What really changes
- End of PDF sent by e-mail and dematerialisation of invoices
- Mandatory invoices Structured (Factur-X, UBL, CII)
- Crossing approved platform to issue and receive
- News mandatory information to be included on all electronic invoices from 2026 (customer’s Siren number, full delivery address)
- Automatic transmission of data to the State
- Status monitoring: sent, rejected, accepted, paid
Why this reform?
- Combating VAT fraud
- Simplify declarations
- Automation of accounting
- Reduce disputes and late payment
In brief
Starting in 2026, all companies will have to use a platform to issue and receive structured electronic invoices.
Are you ready? The express checklist
- Are your feeds mapped?
- Have you chosen your platform?
- Are your teams ready?
- Do you know what falls within the scope of e-invoicing or reporting?
- Does your site allow you to segment accounts receivable into B2B and B2C?
If you hesitate on a single line, it’s time to act and Contact us.
Why DBM Can Really Simplify Your Life
The reform is complex, but your transition must not be.DBM accompanies you from end to end, with a pragmatic and operational approach:
- Audit of your current processes Flow mapping, practice analysis, identification of risks and friction points.
- Tool selection and setting Selection of the most suitable approved platform, technical integration, configuration of formats and flows.
- Connection between your site and your tool Connecting your electronic billing solution to your digital ecosystem, regardless of your CMS (WooCommerce, Magento or Shopify) for easy, reliable and process-free operation.
- Steering your transition Planning, coordination, follow-up of key steps until commissioning.
- Translation of regulation into concrete actions We transform bonds into simple, understandable and everyday processes.
Simply put: you stay focused on your business, DBM secures your compliance.
FAQ — Understanding everything about electronic billing
What is the new electronic billing law?
This reform is based on Article 153 of the Finance Act 2020, supplemented by Order No. 2021-1190 of 15 September 2021. The text directly amends the General Tax Code by requiring VAT companies to exchange invoices through structured formats.Section 91 of the Finance Act for 2024 set the final timetable after several postponements. This legislation radically changes commercial relations by making it compulsory to pass through an approved platform for all transactions with operators established in France.The regulations clearly distinguish between services and sales of goods (e-invoicing) of international and B2C (e-reporting) operations. This legal distinction determines your obligations according to your business activity and your turnover.
When does electronic billing become mandatory?
The receipt of electronic invoices becomes mandatory on 1 September 2026 for all companies subject to VAT, regardless of their size. This first stage therefore concerns both large and micro-entrepreneurs.For the show, the calendar is split according to the size of your structure. Large companies and ETIs will have to issue their electronic invoices as early as September 2026. SMEs, TPEs and micro-enterprises benefit from an additional period until September 2027.This obligation covers only those domestic B2B transactions between companies established in France. Sales to individuals (B2C) and international trade are subject to e-reporting, with data transmission without a structured electronic invoice obligation. Further information
What is the risk of non-compliance?
Automatic rejection of invoices by approved platforms, prolonged payment delays, major accounting difficulties, a risk of non-transmission of data to the State and concrete financial sanctions. In case of non-compliance, you are liable to a fine of €15 per invoice not transmitted in electronic format (ceiling to €15,000 per calendar year), as well as a fine of €500 for failure to designate an approved platform, increased to €1,000 per quarter in case of persistence.Beyond financial aspects, this non-compliance can also lead to VAT deductibility problems, commercial disputes with your partners and an increased risk of tax control.
What format for electronic billing?
Is a PDF invoice sent by e-mail an electronic invoice?No. A simple PDF is not not an electronic invoice.Even sent by e-mail, a Regular PDF remains one dematerialized invoice, not an electronic invoice within the meaning of the reform. Why? Because it does not contain Structured data automatically exploitable by computer systems.The electronic billing requires standard formats (Invoice-X, UBL, CII) enabling automatic retrieval and processing of information. A classic PDF, even electronically signed, no longer meets legal requirements since the reform.In summary PDF = human reading only / Electronic invoice = automated processing + regulatory compliance.
How does the dematerialization and issuance of an electronic invoice work?
The supplier must:
- issue a structured invoice
- send via a PDP (Partner Dematerialization Platform) or the PPF (Public Billing Portal)
- follow the statutes (sent, rejected, accepted, paid)
- Let the approved electronic billing platform transmit the data to the State
How does an electronic invoice work?
The purchaser shall:
- be registered on a platform
- receive invoices via this platform
- accept or reject them
- integrate data into its accounting software
What difference between e-invoicing and e-reporting?
- E-invoicing : automatic transmission of domestic B2B invoices
- E-reporting : data transmission for sales B2C
Why go to electronic billing?
In addition to the legal obligation, this transformation represents a major strategic opportunity for companies. Productivity gains are immediate: removal of manual input tasks, drastic reduction of processing errors and acceleration of payment delays.Your administrative burden is considerably reduced thanks to the automation of accounting processes. Structured data allows for automatic pre-filling of your tax returns, reducing reporting obligations and risk of error.Financial savings are substantial: lower costs of printing, mailing and physical archiving. Real-time knowledge of your cash flow improves your financial management and facilitates relationships with your business partners.
How to switch to electronic billing?
Start with audit your current situation : list your invoice volumes, identify your main suppliers and customers involved in the reform. This analysis will allow you to measure the gap between your existing processes and new obligations.Then select your approved platform by approaching your accountant. Once your choice is made, test the transmission and reception streams with a few voluntary partners before September 2026.Adapt your IT tools to generate the required structured formats (Factur-X, UBL or CII). Simultaneously train your teams in the new processes and inform your business partners of your new e-invoicing address. Provide enhanced support during the first months to smooth this major transition.
Which platforms are possible: PDP or PPF?
PDP (Partner Dematerialization Platform)
- Certified private actor
- More automated
- Often integrated with accounting software
- Paying
PPF (Public Billing Portal)
- Free
- Managed by the State
- More limited features
In any case, We need a platform.…and DBM can advise you.
What are the benefits of a PDP compared to the WP?
- Further automation
- ERP integration more fluid
- Collaborative portal
- IA for reading and imputation
- Advanced monitoring of the statutes
How to choose a platform?
Here are some key criteria.
- conformity
- integration with your tools
- ergonomics
- automation
- support and support DBM is here to help you.
How can DBM accompany my transition?
By guiding you on audit, tool selection, setting, steering and overall compliance.
D'autres (Advice and Trend, Digital strategy, E-Trade)
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