A survey conducted by Ipsos BVA on behalf of Kolecto, an electronic billing platform owned by Crédit Agricole, found that 21% of companies surveyed experienced technical problems in September related to a new electronic billing reform. Nearly two-thirds (64%) of these companies had expected such challenges before the reform was introduced. Additionally, 34% of businesses faced clients or suppliers who were not adequately prepared for the change, compared to 59% who had anticipated this issue. Similarly, 21% of respondents had trouble using the required electronic billing platforms, a problem that 49% had expected. Despite these difficulties, the overall perception of electronic billing has not improved. Only 54% of company executives now view it positively for their business, down from 59% in 2025 and 69% in 2024. The survey also highlighted significant differences across industries, with the manufacturing sector being the most affected. In this sector, 56% of impacted companies reported dealing with clients or suppliers who were unprepared, which is 22 percentage points higher than the average across all sectors. Small and medium-sized enterprises (SMEs) are particularly unprepared for the next stage of the reform, which is set to begin on September 1, 2027. At that time, even the smallest businesses will be required to issue electronic invoices and follow "e-reporting" rules, which involve sending data about international transactions or dealings with customers not subject to value-added tax (VAT) to tax authorities. However, only 14% of executives believe they are currently ready for this deadline, while 34% have started making preparations. The survey also showed a strong preference among executives for digital sovereignty, with 88% wanting their electronic billing platforms to be owned by French shareholders. The study included interviews with 503 SME executives conducted between September 1 and September 18.