e-invoicing
Definition
Mandatory electronic invoicing between French companies. Progressive rollout between 2026 and 2027: mandatory reception for all companies, issuance depending on size. Standard format Factur-X (PDF/A-3 + XML).
Detailed explanation
The electronic invoicing reform is the major change for B2B freelancers in 2026-2027. Timeline: from 1 September 2026, all companies must receive electronic invoices. From 1 September 2027, SMEs and micro-enterprises must issue in electronic format (large companies from 2026). Mandatory format: Factur-X (readable PDF + structured XML data). Mandatory transit via an approved Partner Dematerialisation Platform (PDP) or the Public Invoicing Portal (PPF). Government objective: combat VAT fraud (estimated at €15bn per year) and simplify declarations. Prepare: choose a natively Factur-X compatible tool from 2026.
Related terms
Invoice
Accounting document attesting to a commercial transaction. Invoices must comply with strict legal formalism: sequential numbering, mandat...
Freelance businessVAT
Value Added Tax — an indirect tax collected by the company and paid to the State. The standard rate in France is 20%. Micro-enterprises b...
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