A regulatory turning point that is transforming how businesses manage invoices.
What every business needs to anticipate now
The widespread introduction of electronic invoicing marks a structural shift for all businesses operating in France. From 1 September 2026, all companies will be required to be able to receive electronic invoices, while the obligation to issue electronic invoices will be introduced progressively according to company size, through to 1 September 2027, when all businesses concerned will also be required to issue them.
This regulatory framework, stemming from the Order of 15 September 2021 and the 2020 Finance Act, is based on a new model for circulating invoicing data through structured formats, automated controls and exchanges via the Public Invoicing Portal or Approved Platforms.
This reform is not simply a change in invoice format. It fundamentally transforms invoicing, accounting and tax reporting processes. An invoice becomes a controlled, traceable and continuously analysed data flow. The quality of the information transmitted directly affects transaction validity, payment processing and tax compliance.
As the 2026 and 2027 deadlines approach, the margin for error is progressively disappearing. A missing mandatory field, a VAT inconsistency or poorly structured customer or supplier master data may result in an invoice being rejected, interrupt a payment cycle or weaken the reliability of tax filings once the new obligations take effect.
Electronic invoicing improves visibility over financial flows, but in return requires far greater control over data upstream. Finance departments will no longer be able to correct retrospectively what has not been secured at the point of issuance. With 1 September 2026 approaching, anticipation is becoming an operational imperative rather than simply a regulatory option.
The first step is to establish a precise assessment of the current environment. This involves analysing existing invoicing flows, the tools currently in use, ERP systems, industry-specific software and invoicing solutions, as well as interactions between finance, IT and operational teams.
This review helps identify areas of vulnerability such as remaining manual processes, duplicated data, inconsistent system configurations or critical dependencies between systems. Without this preparatory work, the compliance process may expose the organisation to recurring disruptions and a gradual loss of control over invoicing flows.
Based on this assessment, each organisation must define a target architecture suited to its invoicing volumes, level of automation and management objectives. The choice of one or more Approved Platforms, and the way they interface with internal systems and public reference services, will shape invoicing and reporting processes for the long term.
An architecture that is poorly designed or incorrectly scaled will make processing more complex, multiply control points and create rigidities that may be difficult to correct once the system is operational.
L’intégration technique constitue un facteur clé de continuité opérationnelle. Les outils doivent produire et recevoir des formats structurés, appliquer les règles de contrôle réglementaires et absorber un volume d’échanges plus dense et plus fréquent. Un défaut d’alignement entre les systèmes entraîne des rejets de factures récurrents, ralentit les rapprochements comptables et dégrade le pilotage financier.
Technical integration is a key factor in maintaining operational continuity. Systems must be capable of producing and receiving structured formats, applying regulatory control rules and handling a higher volume and frequency of data exchanges.
A lack of alignment between systems can lead to recurring invoice rejections, slower accounting reconciliations and weaker financial management.
The successful implementation of electronic invoicing also depends on clear and sustainable governance. Responsibilities must be defined, processes documented, control points formalised and incidents managed within a structured framework.
Compliance cannot be achieved through a purely technical project. It requires an ongoing approach built around anticipation, governance and the ability to adapt.
Kaerus supports businesses through this critical preparation phase for electronic invoicing. Our teams conduct an in-depth assessment of invoicing flows and processes, identify operational and tax risks, define a coherent target operating model and build a realistic, phased implementation plan.
Our support covers coordination with software providers and other partners, securing system configurations, improving data reliability and implementing a sustainable governance and monitoring framework.
Preparing for electronic invoicing means securing operational continuity ahead of the 2026 and 2027 deadlines, strengthening the long-term reliability of financial data and maintaining control over financial flows as the new obligations come into force.
Kaerus works alongside you to structure this transition and help you approach electronic invoicing with confidence and control.
🔗 Contact Kaerus to prepare for electronic invoicing in 2026
Kind regards,
The Kaerus Team
www.kaerus.fr
