- The French e-invoicing reform mandates that all VAT-registered businesses must be able to receive e-invoices by September 1st, 2026, with the obligation to issue e-invoices extending to SMEs and micro-businesses by September 1st, 2027.
- A key distinction is made between e-invoicing and e-reporting: an e-invoice is a machine-readable structured file (UBL, CII, or Factur-X) transmitted platform-to-platform, not simply a PDF sent via email.
- Businesses may not need to change their existing invoicing software if their provider is a Compatible Solution or connects through a certified platform, as the reform can be largely transparent through such integrations.
Source Iopole
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