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From 1ᵉʳ September 2026, all French companies will have to be able to receive electronic invoices via an invoicing system that complies with tax authority requirements. Large companies will also have to be able to issue them. One year later, in September 2027, this e-invoicing obligation will be extended to all SMEs and micro-businesses.
This reform is not simply about replacing paper or PDF with a new tool. It's a structural transformation of the invoicing process and administrative management, which also affects customer relations, cash flow and regulatory compliance for companies in the transport and logistics sector.
For executives and financial managers, this change represents a major challenge, but also a strategic opportunity: to simplify management, automate invoice processing and improve day-to-day financial management. This is made possible in particular by TMS software capable of unifying the planning, invoicing and monitoring of transport activities within a single system.
The legal framework for electronic invoicing
The reform of electronic invoicing is part of an overall digital transformation. It aims to modernize VAT collection, simplify administrative procedures and bring France into line with European regulations on dematerialization.
A clear, progressive timetable
- 1ᵉʳ September 2026: all businesses must be able to receive electronic invoices, while large structures must also be able to issue them.
- 1ᵉʳ September 2027: SMEs and micro-businesses will in turn be affected by the obligation to issue.
This means that paper invoices and PDFs sent by e-mail will no longer be accepted formats. Exchanges will henceforth have to go through Approved Platforms (AP), formerly Partner Dematerialization Platforms (PDP), or IT solutions that comply with the requirements of the tax authorities.
A European movement
France is not an isolated case, and several European Union countries have already taken the plunge.
- In Belgium, all companies subject to VAT are now required to issue and receive structured electronic invoices via the Peppol BIS network, in UBL (Universal Business Language) format.
- In Italy, electronic invoicing has been mandatory since 2019 via the SDI platform.
- In Germany, the obligation to receive invoices has been in force since January 2025, with a gradual implementation of the obligation to issue invoices until 2028.
These initiatives are converging towards a common ambition underpinned by the European VIDA (VAT in the Digital Age) directive, which should establish a harmonized framework by 2030.
What is a genuine electronic invoice?
An electronic invoice is not just a PDF sent by e-mail: it's a structured digital invoice, produced in an electronic format recognized by the tax authorities and directly usable by management and invoicing software.
Three standardized formats are authorized in France:
- Factur-X, a PDF enriched with an attached XML file,
- UBL, a format widely adopted in Europe,
- CII (Cross Industry Invoice), an ISO standard based on XML.
The Authorized Platform plays a central role in this new system: it is responsible for converting, transmitting and securing electronic invoices, while guaranteeing their authenticity and conformity.
This evolution transforms the invoice into usable data, integrated into an automated process, and no longer into a simple attachment to be manually reprocessed.
New data flows and exchanges
The reform redefines the exchange of invoices between companies through two major flows:
- e-invoicing, for domestic transactions, which covers both the issue and receipt of electronic invoices between French companies.
- e-reporting, for international transactions or transactions with private individuals, which involves transmitting essential payment and transaction data to the tax authorities, without sending the invoice itself.
At the same time, a centralized directory will identify the right company, department or person to whom the invoice is addressed. Every cycle in the invoice's life cycle (issue, transmission, receipt, acceptance, payment) will now be tracked and traced, offering complete traceability and enhanced tax compliance.
What's the difference between paper and PDF?
The switch to electronic format marks a clean break with previous practices. Until now, data had to be re-entered manually, with the risk of errors, duplication or loss of documents. With an automated system, information flows directly between management systems, without human intervention.
The benefits are numerous:
- Time savings for administrative and accounting departments,
- Complete traceability of financial flows,
- Reduce disputes linked to data entry or interpretation,
- Secure, centralized archiving by Approved Platforms (formerly Partner Dematerialization Platforms), facilitating tax audits and document management.
This new invoicing process ensures greater regulatory compliance, while adding real value to the day-to-day management of companies.
For players in the transport sector, it's a further step in their digital transition: the time to anticipate and prepare for the implementation of a smoother, more secure and automated model that integrates with existing tools.
Key milestones for preparing for billing reform
September 1, 2026
- All companies must receive electronic invoices,
- Large companies and ETIs will be required to issue invoices.
September 1, 2027
- Extension of the obligation to issue to SMEs and micro-businesses.
By 2030
- European harmonization under the VIDA directive, which aims to unify compliance rules, electronic formats and invoicing processes across the EU.
Conclusion
The reform of electronic invoicing represents much more than a simple administrative change: it is a real lever for transformation for companies in the transport and logistics sector.
More than just a constraint, it offers the opportunity to modernize management, simplify exchanges and automate processes for lasting efficiency gains.
By anticipating the implementation of this new electronic invoicing system today, managers can ensure their company's regulatory compliance while improving operational performance.
Now is the time to prepare for the transition and turn this reform into a sustainable competitive advantage for the industry.
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