A little more than a month after the mandatory electronic invoicing for companies came into effect on September 1, the government expressed initial satisfaction with the implementation, though challenges remain. According to Bercy, France's finance ministry, as of October 4, 75% of companies subject to value-added tax (VAT) had selected an electronic invoice reception platform, and more than 20 million invoices had been exchanged, totaling over 70 billion euros in invoicing. The first monitoring committee of the reform, which gathered around Minister of Public Action and Public Accounts David Amiel, included business organizations, accountants, trade networks, and concerned administrations. Amiel expressed satisfaction that the start of the reform "has gone well," and that "the momentum is taking off."
However, participants in the committee reported difficulties, including the readability and cost of offers from the approximately 150 platforms, specific needs of very small businesses, and interoperability issues between some platforms. The practical start guide on the impots.gouv.fr website will be updated in the next two weeks, and Amiel confirmed that no sanctions would be applied in 2026 to companies that had not yet chosen a platform.
Discussions focused on the deadline of September 1, 2027, the date by which SMEs and very small businesses, who are currently only required to receive electronic invoices, will also have to issue them in this way, as larger companies already do. Company representatives emphasized the need to thoroughly prepare this new aspect.
Public opinion on the reform is deteriorating. According to an Ipsos BVA study for Kolecto published on October 1, 54% of SME managers consider electronic invoicing to be a good thing for their company, compared to 59% in 2025 and 69% in 2024. A survey by the Syndicat des Indépendants published on Tuesday showed that a small half of the managers who had not yet switched to electronic invoicing said they were "radically against" the reform, risking to face tax sanctions starting in early 2027 if they do not comply.
French Electronic Invoicing Initiative Shows Progress But Faces Challenges
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