What is E-invoicing?

Summary: E-invoicing is gradually being made compulsory in France as part of the tax reform. It encompasses the entire process, from invoice creation to issue, receipt and storage. This obligation concerns companies established in France and subject to VAT in their transactions with other French professionals subject to VAT. Electronic invoices must be in one of the three formats required by the tax authorities (UBL, CII or Factur-X), but companies can have them converted by authorized partners. Invoices can be sent via the public invoicing portal, a partner dematerialization platform or a dematerialization operator.

E-invoicing means electronic invoicing. In France, this anglicism is becoming part of everyday language. It is now used in the context of the tax reform relating to mandatory electronic invoicing. The e-reporting component completes the picture.

E-invoicing: a concept used in the reform of electronic invoicing

The French tax reform is gradually making electronic invoicing or e-invoicing compulsory for companies.

Definition of e-invoicing

E-invoicing covers the entire process, from invoice creation to invoice storage, invoice issue by the supplier and receipt by the customer.

To be called electronic, an invoice must be end-to-end. E-invoicing therefore means transmitting these invoices in one of the three required formats to the DGFIP as well as to customers. To achieve this, there are a number of players and software solutions for e-invoicing to support French companies.

Scope of e-invoicing or mandatory electronic invoicing

Electronic invoicing will become mandatory between companies, according to a timetable to be set by the DGFIP during the 2024 Finance Act. All professionals established in France and subject to VAT will gradually have to issue invoices of this type, depending on their size. E-invoicing exclusively concerns transactions with other professionals also located in France and subject to VAT.

e-invoicing: mandatory electronic invoice formats

The tax authorities require e-invoicing to include electronic invoices in one of the following three formats: UBL, CII or Factur-X. However, companies can have their invoices converted at :

a partner dematerialization platform (PDP), authorized for this process;
a dematerialization operator (DO);

How to send invoices for e-invoicing

E-invoicing also covers the process of circulating electronic invoices, both between suppliers and their customers, and to the DGFIP. Under the law, each company is free to use one of the following three solutions: