E-Invoicing in France : �the final steps

July 2026

www.ad-astra.fr

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Decoding the �French ‘E-Invoicing’ reform

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Strengthen the competitiveness of companies by reducing the administrative burden of creating, sending and processing paper invoices and greater security of commercial transactions

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Combat tax fraud and reduce the non declared VAT gap by means of automated cross-referencing

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Enables ongoing information on companies’ activity so that economic policy measures introduced by the government can be effectively managed

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Facilitate VAT returns completion with automated be pre-filling from the Tax authorities platform

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The key objectives of making it mandatory

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Reform Timeline

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• Large companies: Headcount > 5,000 or revenue > €1.5 bn and balance sheet > €2 bn
• Intermediate-sized companies: between Large and SME’s
• SMEs (Small and Medium Enterprises): Headcount < 250 and revenue < €50 m or balance sheet < €43 m

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Obligation to issue electronic invoices

Obligation to receive

electronic invoices

September 1, 2026

All companies (large and Intermediate-sized companies, SMEs and micro-enterprises)

SMEs and micro-enterprises

September 1, 2027

September 1, 2026

Large and Intermediate-sized companies

Planning per type of entity

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• Penalties incurred in case of non-compliance

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• No penalty will be levied for the first infraction corrected within 30 days (either spontaneously or at the tax authority request)

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Penalties

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Who is in scope, and for which transactions?

Diagnosis of the obligations applicable to each transaction / flow, to be run at the boundaries of every business process and tool

Established = fixed establishment for VAT purposes (BOI-TVA-CHAMP-20-70), not a permanent establishment

The size test (large / intermediate / SME) applies to the French legal unit (SIREN), not to the group

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• E-invoicing
• B2B domestic transactions between French based taxpayers, irrespective of the VAT treatment
• Limited formats of invoices authorized with strict content including new information :
• SIREN
• Sales type : Goods – Services – Combined
• Option for paying VAT on debits
• Delivery address, if different from the billing address
• Obligation to use private agreed platforms (PA in French) to communicate with the Tax authorities and the client
• Status of electronic invoices

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• E-reporting: Transactions to be VAT declared and not covered by e-invoicing
• Sales transactions including B2B international (EU and non-EU) and B2C
• Purchase transactions from EU (goods and services) and other countries (services only)
• Payment status of e-invoices for companies paying VAT on collection
• Aggregated information in a specific format

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• Timing
• E-invoices are transmitted when issued
• E-reporting should be performed every 10 days at d+10 for companies subject to normal VAT regime (monthly return)
• Invoice Lifecyle – Realtime (deposit, technical rejection, customer refusal, payment collection)

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Scope of the new regulations

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The imposed scope

• The 138 declared AP must ensure a minimum scope of functionalities imposed by the Government.
• They could offer many other functionalities such as the creation of invoices, the management of other required formats between supplier and customer, etc.
• For our bookkeeping clients, we chose Generix Group for their experience, size and ability to provide us with their white-label services under the name PA full.

Issuing electronic invoices to the customer’s AP

Invoice lifecycle management

Connection to the PPF

Extraction and transmission of data required by the State

Compliance checks on all documents and data exchanged

Receipt of electronic invoices issued by the supplier’s AP

Support for 3 base formats (UBL/CII/Factur-X)

Connection and interoperability with all other APs

Retrieval and management of directory data

Secured hosting in-house or under the SecNumCIoud standard

ISO 27001 certification

Secure authentication

(and, at a later stage, ‘substantial’ authentication)

What is an AP for?

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• Format
• Electronic invoice will contain a minimal volume of data in a structured format
• XML UBL (Universal Business Language) developed by OASIS
• XML CII (Cross Industry Invoice) developed by the United Nations
• Factur-X developed by the Tax authority and several experts

• Content
• 32 mandatory items of data to begin with: SIREN, VAT, dates, invoice No., amount excl. VAT, etc.
• New information required : customer SIREN, VAT on accrual basis (“option pour les debits”), Nature of operations (Good/Service/Double + sub-categories), address where the goods are delivered
• New detailed information’s per invoice line: price reduction, quantity, discount

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E-invoicing - types of invoices

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• B2B and B2C transactions
• Transmission through AP
• B2B sales to EU and non-EU clients (same data as for e-invoicing obligation)
• B2B purchases from EU and non-EU suppliers
• B2C transactions with invoices (same data as for e-invoicing obligations)
• B2C transactions without invoices (aggregated daily data)

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• Status
• There are several invoices status (15) tracking the invoices journey through the APs
• 5 are mandatory: “submitted”, “rejected by supplier AP”, “rejected by client AP”, “collected” and “rejected by the client”
• Others are recommended like “partially approved”, “approved” or “sent for payment”

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E-reporting requirements

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E-invoicing / e-reporting / life-cycle statuses

• The Public Portal (PPF) will only receive data from the Approved Platforms
• It will manage the Directory of companies
• It, of course, concentrates the data required by the tax authorities.
• All companies must therefore enter into a contract with one or more AP’s for sending and receiving their invoices.

Invoice data (e-invoicing), transaction data (e-reporting) and payment data (e-reporting)

Invoices (e-invoicing), life-cycle statuses

How do the flows work?

Invoice flow

Supplier

Supplier

AP

Buyer

AP

Buyer

PPF - central directory

and data concentrator

Invoice, transaction

and payment data

French tax authorities

Issuers and recipients

Approved Platforms (AP)

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How to be�Prepared ?

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Why acting now: Risks and opportunities

1 September 2026 seven weeks away:

Every business established in France must be able to receive e-invoices.

Risks of not being ready

• The deadline is weeks away: selecting an Approved Platform, registering in the central directory and mapping the ERP all take lead time.
• Unable to receive means your French suppliers cannot invoice you: payments stall and your image with third parties suffers.
• Fines: EUR 50 per invoice not issued electronically and EUR 500 per missing e-reporting transmission, each capped at EUR 15,000 a year.
• A poorly configured AP complicates the supplier flow: duplicate invoices received twice (platform and PDF), life-cycle statuses left unread, rejections nobody notices.
• Dirty master data (SIREN, routing codes, delivery addresses) means invoices bounce back before they ever reach your books.
• No named owner: the reform cuts across finance, IT, procurement and tax at once.

Benefits once you are

• Invoice status is known at every step: submitted, received, rejected, approved, cash collected. No more chasing.
• No invoice left in a drawer: every supplier invoice arrives through one channel and is traceable end to end.
• Compliance by construction: non-compliant invoices are rejected by the AP before they enter your accounts.
• Shorter approval cycles, fewer disputes, and a firmer grip on DSO and DPO.
• Manual re-keying disappears and archiving is secured for ten years.
• The investment is reusable: the same structured data will feed EU-wide ViDA reporting from 2030.

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E-Invoicing : 4 strategies

Integrated solutions :

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1. Clients InexWeb�Electronic invoicing solution directly embedded and run by Ad Astra / In Extenso

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• Clients with their own accounting tool and simple invoice processing�For clients running a non-complex invoicing or accounting software:
• Referral to their software vendor for its standard AP solution.
• Ad hoc support from Ad Astra to clarify the stakes and ease the path to compliance.

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• Clients with complex tools or an ERP

For clients with several invoicing tools, high volumes or a complex ERP:

• Tailor-made support (diagnostic, scoping, help selecting the AP, implementation).
• Standard project approach (30 to 60 days)

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Stand-alone solutions :

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• Clients whose accounting tool has no interface with an AP

For clients with low volumes and low complexity

• Review of use cases and of the manual procedures to put in place
• Walkthrough of the Inexcompta Full AP, plus training

Timing

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Strategy

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THE JOURNEY TO ELECTRONIC INVOICING STARTS NOW! - NOVEMBER 2025

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One tool for:

• Inbound invoices
• Outbound invoices
• e-reporting

Cases 1 & 4 : The Inexweb ecosystem

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Automated collection

A single channel to receive every invoice, e-invoicing and PDF alike

Suppliers send directly by email or through an AP.

Collectors automatically retrieve invoices from supplier portals.

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Fast approval

Every invoice received must be approved before it enters your books.

New suppliers are detected and created on the fly.

This feeds the invoice life-cycle statuses and the e-reporting data.

10-year archiving

All approved invoices stay accessible for 10 years.

Built-in filters make any invoice easy to find.

Cases 1 & 4 :

Inex-ACHATS

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Issue invoices quickly

A simple, structured wizard that produces compliant electronic invoices and sends them automatically to an Approved Platform.

An Items file and a Customers file, filled in before or while drafting quotes, invoices and credit notes.

Descriptions and unit prices remain freely editable while drafting.

Discounts applied per line or on the total.

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Send invoices effortlessly

Sending with a customised covering message.

Sent via an AP or by email, depending on the customer type held on their record.

A reminder for that invoice can be raised and sent just as easily.

Cases 1 & 4 :

Inex-FACT

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Ad-Astra helps you identify the critical topics of an electronic invoicing compliance project, to handle them effectively and model a functional target in line with your future challenges.

Cross-functional prerequisites for implementation

Cases 2 & 3 : The challenges you need to take up... for successful compliance!

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Time and materials

Flat rate

Cases 2 & 3 : Our approach…� …Tailor-made support!

We are involved in every stage of project management, but only in the phases that are necessary for you.

What we do:

What we don’t do:

• An accurate diagnosis of your ecosystem
• A detailed roadmap to compliance
• Support in implementing the necessary changes

• No replacement of your system, but streamlining of IT developments
• No technical work, but coordination
• No responsibility for tax matters, but a clear understanding of the obligations

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Our

approach

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Case 2 & 3 : Our approach…�

…aims to provide an exhaustive view of the existing system (process, system, stakeholders) while quickly anticipating the target to be deployed

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Phase 2: Definition of the target

Phase 1: Analysis

of the existing system

Phase 3: validation

and rolling out of the roadmap

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• Qualify incoming and outgoing invoicing flows (volume, tool, stakeholder, process, tax specificities if applicable)

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• Highlight the impacts of the transition to e-invoicing/e-reporting (operational issues, need to adapt the process, adapt the invoicing IS, etc.)

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• Clarify the reform and the organisational and technological solution that makes it possible to conform to it

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• Gap analysis between the current operation and the reform prerequisites (VAT, structure and content of master data, etc.)

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• Suggest possible scenarios that take into account the issues associated with each invoicing flow

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• Construct the rationales necessary for arbitration

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• Qualify advantages/disadvantages

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• Illustrate with examples from similar assignments

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• Coordination with other related projects in progress

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• Details of the selected target (flow mapping, target operating mode)

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• Formalise the repository of functional requirements required by the RFP/integrator

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• Project plan

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• Suggested project governance

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• Consulting engineers for the deployment of the target solution

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Mapping & impact analysis by flow

Scoring of existing tools

Description of the adopted scenarios

Project roadmap

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Specifications

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Description

Key deliverables

Collecting of information

Co-constructing of the target

Validating, planning and rolling out of the project

Flow/scenario application matrix

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Alban OERLEMANS

Associé

Finance transformation

Your Contact :

Thank You

Merci.

62 Rue François 1er,

75008 Paris

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www.ad-astra.fr

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