Electronic Invoicing 2026: Obligations and Impact for E-commerce
In 2026, paper invoicing disappears for businesses. Here's what changes for your e-commerce activity and how to anticipate this revolution.
Introduction: The End of Paper, the Beginning of a New Era
France is embarking on a major transformation of its invoicing processes. By 2026, all businesses will have to issue and receive invoices in electronic format via approved platforms.
Official Timeline
The Reform Timeline
Phase 1: Large Companies (2024-2025)
Companies with more than 5,000 employees or over €1.5 billion turnover must be ready first.
Phase 2: Mid-sized Companies (2025-2026)
Medium-sized enterprises (250 to 4,999 employees) follow next.
Phase 3: SMEs and Micro-enterprises (2026-2027)
All other businesses, including micro-enterprises and self-employed, must be compliant.
What is Electronic Invoicing?
What It Is
An electronic invoice is not a simple PDF sent by email. It's a structured document, machine-readable, transmitted via a partner dematerialization platform (PDP) or the public invoicing portal (PPF).
Accepted Formats
| Format | Description |
|---|---|
| Factur-X | PDF enriched with structured XML data |
| UBL | European standard XML format |
| CII | Cross-Industry Invoice XML format |
E-reporting: The Other Obligation
In addition to electronic invoicing, businesses must transmit certain data to the administration via e-reporting.
Which Transactions Are Affected?
Transactions subject to e-reporting:
- B2C sales (to individuals)
- Sales to foreign businesses
- International service sales
How to Prepare Now
Step 1: Audit Your Current Invoicing
Analyze your current flows: How many invoices do you issue monthly? To what types of clients?
Step 2: Choose Your Platform
Two options: PPF (free, basic features) or PDP (paid, advanced services).
Step 3: Adapt Your Tools
Ensure your e-commerce and accounting solutions can generate invoices in the right format.
Step 4: Train Your Teams
Even if tools do the work, your teams need to understand the new validation flows.
Conclusion: A Revolution to Anticipate
Electronic invoicing is not just an administrative formality. It's a profound transformation of commercial exchanges. For e-commerce sellers, it's an opportunity to modernize processes and gain efficiency.
Don't wait until 2026 to act. Companies that anticipate will be best positioned to benefit from this revolution.