What obligations does electronic invoicing entail?

Why the mandatory switch to electronic invoicing?

The widespread use of electronic invoicing has a number of objectives for both companies and tax authorities.

The objectives of the reform

• Combating VAT fraud VAT fraud represents an annual loss of more than 20 billion euros for the government. By imposing electronic invoicing, the administration will be able to monitor transactions in real time and limit fraud.

• Modernizing accounting management The standardization of formats (Factur-X, UBL, CII) will automate processing and improve invoice traceability. On average, an electronic invoice costs 4 € against 14 à 20 € for a paper invoice, according to the European Commission.

• Simplify B2B exchanges : By imposing a single framework, the reform facilitates transactions between companies and reduces payment times.

What is the timetable for implementation?

The transition to electronic invoicing will not happen overnight. The obligation will be rolled out in stages, according to company size.

Mandatory e-billing start date

From September 1, 2026 large companies will be required to send their invoices in electronic format.

In addition, all companies, whatever their size, will be obliged to receive of electronic invoices by this date.

Dates to remember according to company size

The timetable calls for gradual implementation, to give companies time to adapt their tools and processes.

Why a phased rollout?

The government has chosen to stagger this obligation to avoid a saturation effect and allow companies to better prepare themselves.

• Adaptation phase for companies : Switching to an electronic format requires a change in tools and practices. Some companies will have to update their invoicing software and review their accounting processes.

• Avoid technical malfunctions : If the system is adopted too quickly, this could lead to bottlenecks in the transmission of invoices, notably due to incompatibilities between software packages.

What are the deadlines for e-reporting?

In addition to electronic invoicing, companies will also have to transmit certain tax data via a system called e-reporting .

E-reporting gradually introduced

E-reporting is designed for companies that are not not directly concerned by electronic invoicing However, they are required to pass on their financial information to the tax authorities.

What are the differences between electronic invoicing and e-reporting?

• Electronic invoicing for transactions B2B domestic between French companies subject to VAT.

• E-reporting applies to transactions B2C and international . It requires companies to provide the tax authorities with regular information on their sales.

For example, a French consulting firm working exclusively with foreign companies will not be concerned by electronic invoicing, but will have to declare its transactions via e-reporting.

What happens after these dates?

Once the deadlines have passed, the tax authorities will carry out checks to ensure compliance with these new obligations.

What checks and penalties are available after the deadline?

Companies that fail to comply with the new rules will face financial penalties.

• 15 € fine per non-compliant invoice with a ceiling of 15,000 for an amount of .

• Invoices rejected by customers if they don't meet the required standards.

• Tougher tax controls with more accurate real-time tracking of transactions.

As a result, any company that continues to issue PDF invoices after 2028 risks sanctions and will see its invoices refused by its partners.

How can you anticipate these deadlines?

To avoid disruption to your business, we recommend that you anticipate now the switch to electronic invoicing.

• Check that your billing software is compatible not all tools are yet compliant with the new required formats.

• Test e-invoicing with suppliers before the deadline.

• Training your teams on the new obligations to avoid errors and delays.

Hero helps you switch to electronic invoicing

Is electronic invoicing becoming mandatory? Hero simplifies your compliance... and goes further to save you time and money.

• By summer 2025 you can send , receive and payer your electronic invoices directly from your Hero account. One place to manage everything, without friction.

• From September 2025 we are launching a electronic invoice financing solution . You'll accelerate your collections and improve your cash flow in just a few clicks.

• En end of 2025 Hero is backed by a PDP partner to guarantee transmission of your data to the tax authorities and access to the official directory.

• And in 2026 , Hero devient Partner Dematerialization Platform (PDP) to offer you a 100% integrated solution, with no intermediaries.

Hero makes it easy to switch to electronic invoicing. And benefit from a tool that adapts to your needs, now and in the future.