The reform that is transforming the administrative management of companies
From 1st September 2026, the electronic invoicing will become a reality for all companies subject to VAT.
The aim of this reform is to simplify management, increase transparency and modernise exchanges between companies and the authorities.
What is an electronic invoice?
A electronic invoicing (or “dematerialised invoice”) is an invoice that is created, transmitted and received using a structured and standardised file format, as Factur-X, UBL or CII.
It contains all the compulsory legal information and must go through a approved platform to be considered valid.
👉 In plain English, a simple PDF sent by email is no longer enough. It must be possible to read, checked and archived in a standard format.
Who is affected and when?
All the VAT-registered companies established in France are affected by the reform.
But the bonds are coming in two stages :
1. Mandatory reception from 1st September 2026
➡️ From this date, all companies, regardless of their size, must be able to receive electronic invoices via an approved platform.
This is the first stage of the reform, common to all.
2. Mandatory issue depending on company size
The obligation issue of electronic invoices will be phased in gradually:
| Date of entry into force | Companies concerned | Obligation |
|---|---|---|
| 1st September 2026 | Large companies and VAT groups | Transmitting and receiving |
| 1st September 2027 | SMEs, ETIs and micro-businesses | Compulsory issue (reception already in place) |
💡 Important information: the reform applies only to companies subject to VAT.
Certain activities not subject to tax (such as medical and paramedical professions) are not subject to this obligation.
What is the point of this reform?
The obligation to issue electronic invoices is accompanied by automatic transmission of the invoices. billing data to the tax authorities.
- Objectives:
- 1️⃣ Simplify business life,
- 2️⃣ Fight against VAT fraud,
- 3️⃣ Modernise the French economy.
- For companies, this means :
- ✅ Fewer manual entries and fewer errors,
- ✅ Fewer reminders and fewer disputes,
- ✅ One real-time tracking cash receipts,
- ✅ Des pre-filled VAT returns by the administration.
How do you comply?
Each company will have to go through a approved platform (PA).
- These platforms are responsible for
- the reception supplier invoices,
- l’show customer invoices in statutory format,
- the transmission billing data to the administration.
The solution implemented by Novalliance
At Novalliance Chartered Accountants, We work with the accredited Pennylane, fully compatible with the new framework.
With this solution, you can already :
- Receive your supplier invoices in electronic format,
- Issue your customer invoices in the regulatory format,
- Transmit automatically the required data to the tax authorities.
We can help you every step of the way:
- training for your teams and operational support.
- checking your existing tools,
- register and configure your account.
In a nutshell
La electronic invoicing is not simply a regulatory constraint - it is a opportunity optimise your processes, lighten your administrative workload and improve reliability.
Novalliance Chartered Accountants will be with you every step of the way to ensure a smooth and beneficial transition.
👉 Would you like to find out if you are affected or start the process?
FAQ - Frequently asked questions
Does electronic invoicing apply to micro-businesses?
Yes, if they are subject to VAT. On the other hand, the exempt from VAT (such as certain medical or paramedical professions) are not affected.
Is sending a PDF by email an electronic invoice?
No. Only invoices sent via a approved platform and structured format are valid.
Should I change software?
Not necessarily. We check the compatibility of your current solution, and suggest adjustments or simple alternatives if necessary.
When should you start?
Start now! The sooner you register, the more confident you'll feel about your transition to September 2026.
