Electronic invoicing

Electronic invoicing means issuing, transmitting and receiving invoices in a structured electronic format that software can process automatically, rather than as a plain PDF. In France, a reform makes it mandatory between VAT-registered businesses: every company must be able to receive e-invoices and large and mid-sized companies must issue them from 1 September 2026, followed by small businesses and micro-enterprises from 1 September 2027. Invoices travel through an accredited platform, in a structured format such as Factur-X, UBL or CII.