Who is concerned by the dematerialization of invoices in France?

Summary: The dematerialization of invoices is gradually replacing paper in companies. This involves the use of electronic invoices that comply with precise rules in order to be tax legal. At present, some companies are already required to issue electronic invoices for transactions with the public sector. Others, often at the request of large corporate clients, are also dematerializing their invoices. Soon, this practice will be mandatory for business-to-business exchanges in France, according to a schedule defined by the 2024 Finance Law. Large and medium-sized companies will have to issue electronic invoices as early as September 2026, while very small businesses and micro-enterprises will have until September 2027.

Wondering who is affected by the dematerialization of invoices? The trend is gradually to reduce paper in companies. We're in a transitional phase. Various invoice formats are being used side by side, and the paperless process is underway. As adematerialization operator and privileged partner of a future PDP, we offer you an update on the current situation.

What is an electronic invoice for the tax authorities?

Managing dematerialized invoices means complying with tax requirements, particularly in terms of mandatory information and formats. The General Tax Code defines the characteristics of this type of invoicing in . To qualify as an electronic invoice, a complete electronic process is required (issue, transmission, receipt and archiving). Each document must guarantee the identity of its issuer, its integrity and its legibility.

Who is currently concerned by the dematerialization of invoices in companies?

Two types of dematerialization can already coexist in companies.

Electronic invoicing mandatory for public sector transactions

Since the beginning of 2020, electronic invoicing has been mandatory for all French companies invoicing under public procurement contracts. They must issue and upload their electronic invoices on a platform, the Chorus Pro portal. Using this platform is the only solution for professionals wishing to obtain payment for sales invoices to the public sector.

Voluntary dematerialization of commercial transactions through electronic data interchange (EDI)

Some companies already issue their sales invoices in dematerialized form via electronic data interchange (EDI). Often, it is large corporate customers who impose this dematerialization of flows. However, these companies will need to ensure that they comply with the new legal process for B2B transactions.

Which companies are affected by Stage 2 of the e-invoicing reform?

The dematerialization of invoices will soon become compulsory for B2B( Business to Business)transactions, i.e. between professionals established in France and subject to VAT. The obligation will be rolled out according to a progressive timetable, which will be redefined at the end of 2023 as part of the 2024 Finance Act.

The first step will be for all companies to accept electronic invoices from suppliers from September 1ᵉʳ 2026. For issuance to business customers established in France, companies will have to adopt the electronic format according to a timetable predefined by the DGFIP. Large and medium-sized companies will have to issue their invoices from September 1, 2026, and for VSEs/SMEs and micro-businesses from September 1ᵉʳ, 2027.