Electronic invoicing: how to prepare for the 2026-2027 reform?
Reading time: 4 min
From September 1, 2026, electronic invoicing will become mandatory for all French companies receiving invoices, and then for SMEs/VSEs issuing invoices from September 1, 2027. Here are the key points you need to know to prepare effectively.
Why electronic invoicing so important?
Led by the DGFiP (French Public Finance Directorate), the reform aims to simplify business-to-business exchanges and strengthen the fight against VAT fraud.
It is based on the dematerialization of invoices via tools connected to the Public Invoicing Portal (PPF) and, where applicable, to a partner dematerialization platform (PDP).
The official timetable
- September 1, 2026: all companies must be able to receive electronic invoices.
- September 1, 2026: large companies and mid-sized companies must also issue e-invoices.
- September 1, 2027: issuance becomes mandatory for SMEs, micro-enterprises, and very small businesses.
Where do companies stand?
According to the Auvergne-Rhône-Alpes CCI barometer (July 2025), 66 % of micro-enterprises and SMEs have begun preparations, but only 42% have already chosen an approved platform. Many still lack visibility on the PPF and the role of PDPs.
Choosing your electronic invoicing solution
The DGFiP has defined two benchmarks to guide your choices:
- Approved platform (PDP) : registered by the government, it ensures the secure transmission of e-invoices to the PPF.
- Compatible solution : software that complies with the reform and is interoperable with the PPF/PDP.
The right choice depends on your invoice volume, your accounting organization, and your level of digitization.
It is strongly recommended to involve your teams early and begin testing in 2025.
Checklist: 5 steps to a successful transition
- Map your flows (customers, suppliers, exports, self-billing, etc.).
- Select your PDP and check ERP/software integration (Factur-X, UBL, CII formats).
- Train teams in e-invoicing and e-reporting.
- Adapt procedures and controls (validation, archiving, signatures).
- Conduct a pilot at the end of 2025 to ensure secure deployment.
Public sector: which interface?
Chorus Pro remains operational for your exchanges with the administration. You can also opt to migrate to a PDP connected to the PPF for smoother integration.
Support
Nearly a quarter of non-committed companies want comprehensive support. CCIs, accountants, and regional digital players can help you choose your solution and ensure your compliance.
Learn more about the reform
Discover the benefits of the Soutraico network
Would you like to assess your company’s digital maturity or identify the assistance available to comply with the electronic invoicing reform?
The Haute-Savoie CCI can assist you. Contact us.
Marie-Anne BIGOT-SAZY, Industry Advisor – CCI Haute-Savoie
