Special Report: Finance Act – Electronic Invoice Obligations
Are you ready for the new obligations on electronic invoicing?
Artéva supports and guides you to anticipate the obligations on electronic invoicing, its changes and obtain a 2026 vision of your projects.
01 – New obligations
Electronic invoicing obligations: what you need to know
In view of the regulatory framework, in particular Article 153 of the 2020 Finance Act, a company must be able to receive its invoices in electronic format from 2026, and to issue them progressively from the same date depending on its size.
Steps for your company from 2024 to 2026: dematerializing your invoices
As part of the reform of the 2026 e-invoicing law, a timetable has been drawn up for a gradual implementation, depending on the size of VAT-registered companies established in France. This assessment is based on the legal unit criterion, notably the number of employees and the amount of sales.
E-invoicing
Le E-invoicing : l’obligation de recevoir et de transmettre des factures électroniques.
E-reporting
E-reporting: the obligation to transmit invoicing data to the tax authorities.
At the heart of electronic invoicing, Arteva keeps you informed
Since mid-2020, Artéva has been an active participant in the consultations and working groups led by the DGFiP, AIFE and FNFE on e-invoicing obligations. Artéva’s experts are developing the functionalities of the Orchestrade® platform to meet the obligations imposed by the new regulations.
Dematerialization of customer invoices: digitize your outgoing invoicing
Read more
Setting up the invoicing process: our tips for successful electronic invoicing
Read more
Electronic invoicing calendar: what and when to put in place?
Read more02 – Timetable
How can you anticipate your obligations, depending on the size of your company?
All types of company will need to prepare for the entry into force of the Finance Act 2024-2026.
From September 1, 2026, the receipt of electronic invoices will be mandatory in France for large and mid-sized companies.
For small and medium-sized enterprises (SMEs) and micro-enterprises, this obligation will begin on September 1, 2027.
03 – Dematerialization platforms
Dematerialization platforms: key players in electronic invoicing
Under the French Finance Act for 2026-2027, companies will be required to use the services of dematerialization platforms. Among the different types of platforms, companies have several options.
Partner Dematerialization Platform (PDP)
A partner dematerialization platform is an intermediary player involved in exchanges between suppliers and their customers.
Public Billing Portal (PPF)
A partner dematerialization platform is an intermediary player taking part in exchanges between suppliers and their customers.
Dematerialization operator (OD)
A partner dematerialization platform is an intermediary player taking part in exchanges between suppliers and their customers.
04 – Resources