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Electronic Invoicing (E-Invoicing): What Will Truly Change for Your Business Starting 2026


E-invoicing: the fiscal revolution that will sweep away your old habits


Get ready to say goodbye to dusty paper invoices and outdated PDF emails!

E-invoicing is becoming the unavoidable norm for all operations between VAT-registered businesses established in France.Whenever it involves a supply of goods or a taxable service, a compliant electronic invoice will be required — yes, even for your advance payments. This is enshrined in the formidable Article 289 I-1° a and d of the French General Tax Code (CGI).


And for those hoping to hide behind the VAT exemption scheme or operating a permanent establishment in France for a foreign company: sorry, you’re caught too.

Only VAT-exempt operations (Articles 261 to 261 E of the CGI) temporarily escape the e-invoicing wave. Emphasis on "temporarily"...


Sending a PDF by email = Epic Fail! Here’s what a true electronic invoice looks like

Don’t be fooled : simply emailing a PDF won't satisfy the tax authorities anymore.

A true electronic invoice must be :

  • Issued, transmitted, and received entirely in dematerialized form,

  • Structured according to a standardized European format (thanks to EN 16931),

  • Fully compliant with Article 289 bis of the CGI.


In short: if your invoice is just a pretty digital picture, you’re already out of the game.


Dematerialization platforms: your essential new gateway to compliance

To send your electronic invoices, you'll have to go through:

  • The Public Billing Platform (PPF), the official state system,

  • Or a Partner Dematerialization Platform (PDP) certified by the tax administration.

Non-partner dematerialization operators can also act as intermediaries… But be careful to choose reliable partners, because one small mistake could cost you dearly.


And for the forward-thinkers among you, good news: thanks to Decree 2024-266 of March 25, 2024, PDPs can already register ahead of the PPF’s official opening.Why risk a last-minute scramble?


Resist or Evolve? E-invoicing leaves you no choice

E-invoicing isn't a passing trend — it’s your new accounting and tax reality.Ignoring this transition would be like refusing to switch to cars after the invention of the engine… and we all know how that ends.

After all, it wasn’t the strongest who survived, but those who adapted.



 
 
 

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