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A protocol was developed to standardize the exchange of information, and thus the SOAP (Simple Object Access Protocol) emerged. These APIs use an XML message format that allows to standardize the information exchanged between connectors of applications programmed in sometimes different languages. Later, another simpler normalization, REST (Representational State Transfer), appeared. The APIs that use it are more numerous and are called RESTful, they generally respect the following constraints: a client-server architecture, a server without state, a cache memory, a system with layers, code on demand and a uniform interface. The common standard for defining these APIs is the OpenAPI specification.

If your company is in Martinique, Guadeloupe or Réunion, you must respect the electronic invoicing and transmission of information to the administration. Services are covered by electronic invoicing. Goods deliveries require the transmission of information to the administration. In French Guiana or Mayotte, electronic invoicing does not apply. However, you may be subject to the transmission of data if you carry out transactions subject to VAT.  

Operators established in French Guiana, Mayotte, Saint-Pierre et Miquelon, Saint-Barthelemy, Saint-Martin, New Caledonia, French Polynesia, Wallis and Futuna and the French Southern and Antarctic Territories are not concerned by electronic invoicing, as VAT is not applicable there and operators located there are not taxable persons. However, like operators not established in France, they could be subject to the data transmission obligation if they carry out transactions subject to VAT in France.

Operations subject to VAT and carried out by operators who also carry out operations exempted under articles 261 to 261 E of the General Tax Code are subject to the invoicing rules of article 289 of the General Tax Code, and therefore fall within the scope of electronic invoicing. Adjustments to invoicing rules will be managed by specific management rules for invoice transmission.

Does early entry apply to electronic invoicing and e-reporting? SMEs can anticipate the date of their entry into the e-invoicing obligation by complying with the rules described in the texts and external specifications. However, this does not affect the obligation to transmit e-reporting data, which must be complied with on the applicable effective date.

If an SME decides to start issuing electronic invoices before January 1, 2026, this will only apply to invoices it chooses to issue in electronic format. Until the reform comes into force, the company can still issue invoices in paper format if it so wishes, although it is advisable to comply with the applicable terms and conditions. However, if the company wishes to join the system before the applicable effective date, it will have to use a partner platform to issue its electronic invoices, as a simple PDF sent electronically will not be considered an electronic invoice.

On July 1, 2024, all companies, regardless of size, will be required to receive invoices in electronic format when their issuer uses a partner dematerialization platform or the public invoicing portal. Consequently, the recipient of an electronic invoice issued in accordance with article 289 bis of the CGI by a company not yet subject to the obligation to issue invoices will be obliged to accept it from that date.

No, for B2B transactions, it will be mandatory to send invoices via a partner platform or the public invoicing portal, which will be responsible for actually sending the electronic invoices to your business customer.

How can I do this ? Yes, you always have the right to refuse an invoice, even if it's electronic, for example if it's been sent by mistake or contains errors. The dematerialization platform you have chosen will technically enable you to refuse the invoice (this functionality will be available on its portal).

Invoicing procedures will remain unchanged, and the compulsory information required by the French Commercial Code and General Tax Code will remain the same. However, four new items of information will now be mandatory for management purposes. If your company is required to provide electronic invoices to your business customers (B2B transactions), you will need to use a partner dematerialization platform to send your electronic invoices to your customer's dematerialization platform. This platform will be responsible for ensuring that the e-invoices are actually sent.

No, your supplier cannot impose a specific electronic format for invoice exchanges. You can choose the receiving platform that suits you best, depending on the format(s) you prefer. All partner platforms will offer a minimum set of formats, guaranteeing interoperability.

No, a PDF image invoice sent by e-mail will not be considered an electronic invoice under the new reform. Electronic invoices must contain a minimum amount of data in structured form, which is not the case for a PDF invoice.

The 2020 finance law provided for the gradual end of paper invoices from 2023. Electronic invoicing is mandatory for all B2B transactions subject to French VAT, with a receipt obligation for all companies, followed by an obligation of progressive issuance from 1 September 2026 depending on the size of the company.

The reform of the 2026 e-Invoicing law provides for a phased implementation schedule based on the size of VAT-registered companies in France, assessed according to criteria such as number of employees and turnover.

Dematerialization platforms are essential to modernize trade by digitizing invoices.  Partner Dematerialization Platforms (PDP) act as intermediaries by transmitting dematerialized invoices between suppliers and customers, while extracting crucial data for the tax administration.  The Public Invoicing Portal (PPF), managed by the State, centralizes invoice data for transmission to the tax administration, facilitating the adoption of dematerialization via online entry.  Dematerialization Operators (DOs) provide dematerialization services, acting as intermediaries to ensure compliance and efficiency of electronic exchanges between companies and dematerialization platforms.

It is essential to select an electronic invoicing platform that meets the 2026 regulatory standards, paying particular attention to its interoperability for seamless integration with business processes and a broad network of partners. Data security must be strictly guaranteed, particularly with regard to the identification of business partners and the confidentiality of exchange protocols between service providers. In addition, the platform’s ability to efficiently handle various invoice formats such as PDF, EDI/XML and Factur-X is crucial for meeting current and future e-invoicing requirements.

La transition vers la facturation électronique nécessite un investissement financier, humain et une gestion précise, incluant l'engagement d'un prestataire expérimenté en dématérialisation et l'adoption d'une solution conforme aux nouvelles normes réglementaires en France dès 2026. La réussite de ce projet dépend d'une planification anticipée, impliquant une restructuration complète du processus de facturation, de l'acquisition à la distribution des factures. Une fois mise en œuvre, la facturation électronique offre un retour sur investissement rapide et lucratif.

Evaluate your billing management needs and search for the solution through Artéva services, offering functionalities adapted to your business. Then compare the options available in terms of security and usability for your team.

E-reporting is the transmission to the tax authorities of information relating to commercial transactions not covered by electronic invoicing. This applies in particular to sales and service transactions with private individuals or foreign operators, as well as transactions deemed to be located in France and subject to VAT. Payment data relating to the provision of services is also included in e-reporting. E-reporting complements electronic invoicing, and will eventually enable companies to pre-fill their VAT returns.

All VAT-registered companies established in France are concerned by e-reporting when they carry out transactions with individual customers or foreign operators. Certain foreign companies not established in France may also be subject to this obligation. The transactions mentioned in article 290 of the CGI must give rise to the transmission of data for companies established in France and/or companies not established on French territory. Operations exempt from VAT under the provisions of articles 261 and 261 E of the General Tax Code are not concerned. For further information, a table of operations within the scope of e-reporting is available in the Documentary Resources section.

For the processing of your paper invoices, Orchestrade® offers two options: You can continue to receive and scan them, then Orchestrade will take care of the data extraction and integration into your ERP. We can provide you with a dedicated mailing address and manage the entire process of paper invoice processing, from opening envelopes to integration into your systems.

Orchestrade® is an advanced digital platform designed to optimize your business processes. Process management-oriented, it uses the BPMN 2.0 standard to model and execute business flows, allowing for seamless interaction between your partners and internal and external collaborators. The flexibility of the solution is a major asset: we create a bespoke B2B collaborative portal, tailored to your specific business needs, while providing instant access to digital platforms from your partners already connected to Orchestrade®. Collaborative in nature, Orchestrade® centralizes and manages business documents, allowing detailed processing tracking, real-time sharing of business data, as well as online document entry, reading and download. Orchestrade® is distinguished by its omnichannel approach, integrating and distributing documents across multiple channels, and connecting to multiple partner platforms. The solution is also multi-system and multi-protocol, compatible with various market software and data formats. Scalable, this platform allows you to optimize or expand your business processes without questioning your B2B portal, ensuring a continuous adaptation to your digitization projects.

The digitization of documents, especially the transition to electronic invoicing, offers several advantages. It significantly reduces the amount of paper by scanning all company documents. This reduction translates into a significant time savings in administrative management, as the electronic invoice eliminates the need to handle paper, simplifying all steps of the process from editing to sending and archiving, which are now achieved with a few clicks. In addition, electronic invoicing reduces the costs of issuing invoices by 50 to 75%, eliminating the printing, sending and storage of physical invoices, which results in significant savings on consumables, and reduces the environmental impact of invoicing. It also improves control over the billing process, facilitating more rigorous document tracking and simplifying the recovery of unpaid invoices and sending reminders to customers.

The term "digital invoice" refers to the dematerialized version of a traditional invoice, encompassing both a digitized paper invoice and a bill generated directly in digital form. This includes any financial document issued and processed electronically, whether it is converting a paper invoice to a scanned version or creating an original invoice in digital format. Thus, the concept of digital invoice covers a wide range of practices related to the use of electronic means for invoicing.

Orchestrade® covers all purchasing and sales processes, from Purchase to Pay to Order to Cash, as well as banking and accounting synchronization. Secured by cutting-edge measures such as ISO 27001 certification, encryption, double authentication and legal archiving, it guarantees the protection of your data. It offers advanced customization with tailor-made business workflows, adaptable KPIs and proprietary interfaces, while being economically advantageous thanks to a pricing model based on actual consumption. Ergonomic and collaborative, it facilitates the use and sharing of data between partners. In addition, Orchestrade® integrates seamlessly with your existing information system, including ERP, accounting, banking management, and customer, supplier and product repositories, making it a complete, secure, customizable, economical, user-friendly and well-integrated solution.

The e-invoicing obligation will be implemented progressively, according to a timetable set out in Ordinance no. 2021-1190 of September 15, 2021. Large companies will have to issue electronic invoices from July 1, 2024, followed by medium-sized establishments on January 1, 2025, and small and medium-sized companies on January 1, 2026. However, the obligation to receive electronic invoices will apply to all companies from July 1, 2024 if their supplier is required to issue them in this format.

Invoices from your suppliers will be sent to you electronically via the platform you have chosen. This platform may be the same as your supplier's, a separate platform or the public billing portal. Each company is free to choose the dematerialization platform(s) it wishes to use.

In accordance with article 289-V of the French General Tax Code, the supplier must be able to provide a copy of the invoice if requested by the customer. If the invoice has been issued or received via a dematerialization platform, the latter must be able to provide the taxpayer with a copy. However, it is not necessary to send a copy of every electronic invoice transmitted. The taxable person must be able to present a copy of all invoices issued and received on request, particularly from the administration.

Artéva offers a complete SaaS platform for electronic customer invoicing, compatible with all outbound invoice formats including Factur-X, EDIFACT, XML, signed PDF and paper via the Editorial Center. With Orchestrade, you get a fast connection to your customers' digital platforms, making it easy to digitize your billing process. A dedicated B2B web portal allows the deposit, tracking and consultation of invoices, as well as the implementation of monitoring for full EDI projects. Artéva also ensures electronic archiving in accordance with tax standards for 10 years and the electronic signature of PDFs, guaranteeing their legal validity with a reliable audit trail.

The dematerialization of customer invoices offers your company many strategic advantages. By reducing internal costs and speeding up payment processes, it goes beyond simple automation to give your documents real legal value. Electronic invoicing not only reduces the time taken to send invoices, thus facilitating quick payment, but also ensures compliance with data and mandatory legal notices. Freeing your teams from manual tasks like mailings and mailing will help you focus on higher value-added activities, increasing their productivity.

The dematerialization of customer invoices represents a real opportunity for savings for companies. To calculate the return on investment (ROI), it is essential to start with an accurate estimate of the costs associated with paper invoices, including creation, editing, enveloping, postage and archiving. Then, these costs should be compared with those of electronic invoices, taking into account significant benefits such as the speed of transmission, simplified access to original documents and duplicates, and comprehensive traceability of transactions.

Evaluate your billing management needs and search for the solution through Artéva services, offering functionalities adapted to your business. Then compare the options available in terms of security and usability for your team.

Third-Party Application Maintenance (TMA) enables you to optimize your tool and manage all malfunctions linked to the flows, messages and documents exchanged on the EDI/EAI platform, as well as cutting-edge evolutionary maintenance, capable of rapidly deploying your upgrade requests.
This type of service is in line with the high level of performance required by IT decision-makers.
TMA is there to help companies guarantee optimal flow management, with solutions and expertise to match their ambitions.
If you need to refocus your IT teams on their core business, upgrade your applications and gain in responsiveness to the influx of incoming tickets, it's time to opt for TMA.

Yes, you'll still have to file a VAT return at regular intervals, depending on your tax regime (every month if you're on a monthly tax regime, once a year if you're on a simplified tax regime...).

Depending on your tax regime, you will continue to file your VAT return at the same frequency as today. If you're a monthly taxpayer, you'll need to file every month, and if you're a simplified taxpayer, you'll need to file once a year.

If the invoice is transmitted via the public invoicing portal (flow 2), the latter is responsible for extraction. In all other cases, the dematerialization platform partnering the invoice issuer is responsible for extraction.

To facilitate the adoption of electronic invoicing in structured or mixed formats. The data to be included in a specific structured format (in accordance with Appendix 1 of the external specifications) is limited to the information needed to draw up VAT and anti-fraud declarations. This data will be acquired in two stages, with less data at the beginning (2024) than at the end (2026). Mandatory data that is not transmitted to the tax authorities will therefore not be included in the structured format.

Under the VAT Directive, electronic invoices must comply with the principles of authenticity of origin, integrity of content and legibility. These principles must be ensured from the moment the invoice is issued until the end of its retention period. Under article L. 102B of the French tax code, both supplier and customer must keep a copy of the invoice for 6 years. The tax authorities must be able to verify the absence of fraud and compare the invoice issued and retained by the supplier (or an authorized third party) with the one received by the customer from its platform. The invoices to be retained are as follows:

• For the supplier: the invoice issued by the supplier or by another person under an invoicing mandate (partner platform, dematerialization operator);
• For the customer: the invoice received in the platform format.