What are the risks if I don't comply with the mandatory electronic invoice?

Summary: Failure to comply with e-invoicing regulations exposes companies to two major types of risk. On the one hand, non-compliant invoices can lead to payment delays, document disorganization and operational inefficiency. Secondly, legal fines can be imposed, including 15 euros per non-compliant electronic invoice, with an annual ceiling of 15,000 euros. There are also penalties for failure to transmit e-reporting data, with fines of up to 250 euros per omitted transmission and an annual ceiling of 15,000 euros. A transitional period has been set aside for companies lagging behind in deploying the mandatory process.

Breaking the rules established by regulations exposes companies to risks in the field of electronic invoicing. We have identified two types of risk associated with non-compliant electronic invoicing. One concerns the overall running of the business, and the other lies in the existence of fines or penalties.

Risks of non-compliance of an electronic invoice in terms of the company's business operations

The reform of electronic invoicing between companies entails obligations concerning the format of documents, the information to be included, and the methods of transmission, reception and storage. When electronic invoicing becomes compulsory for your company, the first risk in the event of non-compliance is economic.

Partner dematerialization platforms reject non-compliant electronic invoices during their checks. Customers therefore do not accept them. This delays approval, and therefore payment for services or goods. A supplier who has not paid can stop supplying, which penalizes the customer's operations. What's more, when a company fails to meet its e-invoicing obligations, it weakens its document flow in several ways. This leads to disorganization in document management, delays and errors in the approval and payment process, increased complexity in invoice archiving, and operational inefficiencies that can affect company productivity.

Non-compliant electronic invoicing: fines provided for by law

The risks of fines are of several kinds. The e-invoicing reform includes two mandatory dematerialization components:e-invoicing ande-reporting. Each may entail financial penalties in the event of non-compliance.

For electronic invoices (e-invoicing), failure to issue an electronic invoice is punishable by a fine of 15 euros per invoice. However, there is a maximum ceiling of 15,000 euros per year. The tax authorities' frequently asked questions specify that "the first offence will not be penalized".

Penalties also apply to the transmission of e-reporting data. If e-reporting is not communicated to the DGFIP (via the PPF public invoicing portal), the fine is 250 euros per omitted transmission, with an annual ceiling of 15,000 euros.

Note, however, that there will be a transitional or tolerance period for companies lagging behind in deploying and managing the mandatory process. Companies will be able to use PDF invoices temporarily. Prior to the rescheduling, the announced date was December 31, 2027.