E-invoicing: what obligations in 2026?

From 2026, electronic invoicing will become a legal obligation for all businesses subject to VAT in France. This new regulation imposes a gradual transition to a fully digitized system. While this reform aims to simplify administrative processes, it also presents increased risks of document fraud. It is becoming essential for businesses to equip themselves with advanced detection solutions to protect themselves against the falsification of invoices. We'll tell you more.

What are the deadlines for electronic invoicing?

The implementation of electronic invoicing is planned for 2026. This reform provides for a staggered timetable:

• September 1, 2026 : large companies and medium-sized companies (ETI) will have to issue and receive electronic invoices exclusively.
• September 1, 2027 : small and medium-sized enterprises (SMEs) as well as micro-enterprises will also have to comply with this obligation.

The aim is for all businesses, regardless of sector or size, to use electronic invoicing for transactions between VAT payers as of September 1, 2026.

The role of partner dematerialization platforms (PDP)

Electronic invoices must be issued and received via a partner dematerialization platform (PDP), accredited by the tax authorities. These platforms will be responsible for the secure transmission of invoices between sender and recipient.

Click here to find the list of registered PDPs !

However, the digitization of invoices involves a major risk: document fraud. Why? The increase in the volume of electronic invoices exchanged creates more opportunities for falsification, which is more digital.

Securing electronic invoices and maintaining documents

To ensure the authenticity and integrity of electronic invoices, the qualified electronic seal will now be required. It allows Guarantee that the invoice is from the issuer and has not been amended along the way. This stamp is particularly important in the fight against the falsification of invoices.

Electronic invoices should also be kept for 6 years. During this period, they must remain accessible. The aim? Reinforce the need to use detection solutions to prevent fraudulent manipulation.

Preparing businesses for this digital transition

Businesses should prepare now for the implementation of electronic invoicing in 2026. How?

• Check the changes to be made to internal billing and accounting processes.
• Choose one platform for receiving compliant electronic invoices to legal requirements.

Businesses should also integrate these new obligations into their management systems to avoid confusion when receiving and processing invoices.

Read on! Is corporate internal control really necessary to fight fraud?

What are the objectives of this reform for the tax administration?

Electronic invoicing has several major goals for tax authorities, including:

1. Fighting effectively against VAT fraud : Digitalization makes it possible to monitor transactions in real time and to detect false invoices more easily.
2. Simplifying tax procedures : Thanks to dematerialization, VAT returns can be pre-filled, which reduces the administrative burden on businesses.
3. Increase transparency : The automatic collection of transaction data will allow the tax administration to better know the activity of companies and to prevent the risks of fraud.

To find out more about corporate obligations related to fraud, read our article duty of care: what are the obligations of companies?

How can Finovox help businesses prevent the risks of document fraud?

The transition to electronic invoicing is inevitable for all French businesses, but it involves risks, in particular that of document fraud.

As the volume of electronic invoices increases, the temptation to falsify documents becomes greater. It is therefore crucial for businesses toadopt reliable solutions to guarantee the security and integrity of invoices.

Finovox offers advanced technologies for detecting falsified documents, allowing businesses to ensure that their electronic invoices are authentic and unmodified.

With this solution, businesses can comply with new regulations while minimizing fraud risks.

Do you need to learn more about Finovox? Contact an expert!

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