An electronic invoice, as defined by the reform, is not simply a PDF sent by email, and no downloadable template alone can bring you into compliance. Here's what the template provides, and what it doesn't replace.
It contains all the expected information, which is useful to you from today and prepares you for the transition.
The word is misleading because in everyday language it refers to any document sent electronically. The reform adopts a narrower definition, and that is the one that prevails.
An electronic invoice is a structured file Each piece of information occupies a defined space, readable by a machine without human intervention. The number is in the number field, the pre-tax amount in its own field, and the VAT rate in its own field. The recipient's software integrates it directly.
She is also transmitted via an approved platform, and not by email. This platform handles the routing to the recipient's address and the transmission of the required data to the administration.
The administration is clear on what is no longer considered compliant: scanned paper invoices, standard PDFs, and documents sent by email. A well-formatted document created in a word processor does not, therefore, become an electronic invoice simply by changing its file extension.
The administration considers three possibilities, and in most cases you will not have to choose, your tool takes care of it.
UBL et IIC These are purely structured formats, without integrated visual representation. They circulate between systems and are displayed via the interface of the tool that receives them.
The mixed formatThe third method combines a structured data file and an image file. The document visually retains an invoice while containing machine-readable data, which is reassuring for small businesses. This is the format in which Factur-X is presented.
The key point to remember is that a standard office file does not fall into any of these categories, regardless of the quality of its layout.
The reform is being rolled out in two stages, depending on the size of the company.
Since September 1, 2026All businesses, regardless of size, must be able to to receive their invoices in electronic form if their supplier is required to issue them in this format. On the same date, large and medium-sized companies are required toissue their invoices in electronic format and to transmit their transaction information and payment data to the administration.
Effective September 1, 2027This obligation to issue and transmit extends to small and medium-sized enterprises as well as micro-enterprises.
The most often overlooked aspect concerns receiving invoices. This already applies to everyone, including the three-person company that still invoices in PDF format. If you don't know where your suppliers' electronic invoices will end up, this is the first issue to address.
To find out exactly what applies to your situation and on what date, the simulator answer in a few questions.
It does not make you conform in the technical sense, and it would be dishonest to claim otherwise. It serves three useful purposes.
Check your credentials. The data expected in an electronic invoice includes the mandatory information you are already familiar with, plus some new details. A complete template allows you to check that nothing is missing before the switchover.
Bill correctly in the meantime. As long as the obligation to issue invoices doesn't apply to you, a standard invoice format remains valid. It's best to ensure it's flawless.
Prepare your data. Filling out the template quickly reveals the missing information in your customer file, starting with SIRET numbers and intra-community VAT numbers. This is precisely what will prevent your mailings from going through on the day of the switchover.
The mandatory information on an invoice remains the same, with one additional requirement: each item must be included in a dedicated field, and not to be guessed at in a block of free text. The administration cites three telling examples.
The SIREN number of the supplier and the customer, which serves to identify the two parties.
The date of issue of the invoice, in its own field.
The complete delivery address of the good or service when it differs from the customer's address.
This information isn't entirely new, but its omission had previously gone unnoticed. In an automated workflow, however, it triggers a technical rejection.
Three elements, in that order.
An approved platform. This is the entity that transmits your invoices and data to the administration. Either your management tool is itself registered, or it relies on a partner that is. In either case, your supplier must be able to tell you which entity is responsible. The page dedicated to the approved platform details what this status covers.
A connection to the exchange network. The platforms must be interoperable with each other, and that's the network Peppol which ensures this interoperability in France, under the authority of the DGFiP.
Data from reliable third parties. This is the least visible and most time-consuming part. An incorrect SIRET number produces an identifier that doesn't correspond to anyone, and the invoice won't be sent.
Is an electronically signed PDF sufficient? No. The electronic signature relates to the authenticity of the document, not its structure. An electronic invoice, as defined by the reform, must contain structured data and be transmitted via an approved platform.
Can I continue to send my invoices by email? As long as the issuance obligation does not apply to you, yes. After that, no: the routing goes through the platform.
What happens if my client is not connected? The obligation to receive mail applies to all companies since September 1, 2026. In practice, a recipient not found in the directory causes a rejection, and the matter is settled on a client-by-client basis.
Do I need to change software? Not necessarily. The question to ask your publisher is which approved platform your invoices will be processed through, and when the feature will be available in your version.
And what about my invoices for individual clients? The obligation to use electronic invoicing applies to transactions between taxable persons. Transactions with private individuals fall under the transmission of transaction data to the tax authorities, which is the other aspect of the system, discussed on the page e-reporting.
