An obligation in two stages
Since 1 September 2026, every business subject to VAT must be able to receive electronic invoices. Large and mid-sized companies have also had to issue them since that date; SMEs and micro-businesses will have to do so from 1 September 2027.
A PDF invoice sent by email is not an electronic invoice within the meaning of the reform: it must be in a structured format and sent through an approved platform.
Choosing your platform
Each business must designate a platform approved by the tax authorities. Your invoicing software or your accountant will usually offer one. Check that it connects to your management and accounting tools.
Three jobs to start now
Update your customer records (SIREN number, e-invoicing address), check the mandatory details on your invoices and train the person who issues them. Allow three months for a smooth transition.
This article provides general information and does not constitute advice. Every situation calls for its own analysis.
