Electronic invoices

What is an electronic invoice?

An electronic invoice is an invoice which is issued, sent and received in a digital format, through a fully automated invoicing process. An electronic invoice is only valid if its issuer has been formally identitifed, its content cannot be modified, and it is legible and complete. Just like paper invoices, it must include certain mandatory information. Depending on the type of recipient, this information (transmission method, format, additional data) may differ.

Reform objectives and timeline of invoicing

Electronic invoices have been mandatory in the public sector since 2020, and this will soon extend to B2B exchanges between companies and legal entities which are subject to VAT and established in France. It is also often referred to as 'e-invoicing'.

Reform objectives

Simplify administration and make companies more competitive.
Secure VAT collection while combatting fraud.
Improve knowledge of company activity in real time
Anticipate VIDA obligations, which will make electronic invoicing mandatory for international exchanges between members of the European Community.

Timeline :

The reform will take place in two stages, according to a timetable communicated by the DGFiP (Public Finances Directorate General) :
From September 1, 2026: receiving electronic invoices will be mandatory for all companies and issuing electronic invoices will be mandatory for large and intermediate companies.
From September 1, 2027: issuing electronic invoices will be mandatory for small and medium-sized enterprises and microenterprises.

Who is affected by invoice dematerialization?

All entities subject to VAT (companies, associations) are affected by the reform for domestic B2B transfers (in Metropolitan France and overseas departments).

Furthermore, for international transfers or transfers received by private individuals, the reform requires e-reporting (data on collected VAT) to be sent to the government.

What are the electronic invoice formats?

To comply with regulations, electronic invoices should be sent in precise formats:

Cross Industry Invoice (CII)
Universal Business Language (UBL)
Hybrid format made up of a structured XML data file and a PDF file (Factur-X).

Docaposte handles B2B and B2G invoicing (via Chorus Pro) and can process all authorised invoice formats (EDI, XML, signed PDF, Factur-X, etc.).

Transmission of an electronic invoice

The recipient will receive their invoices via their chosen PDP (Partner Dematerialisation Platform) in the requested format.

Electronic invoices and additional data must be sent to the government via an official PDP.

In summary, PDPs are service providers, acting as intermediaries between businesses and the tax authorities, who facilitate invoice dematerialization and data transmission.

Discover e-Facture PDP, the PDP with advanced functionalities

A closer look at B2G and B2C invoicing

B2G invoices

In force since 2020, B2G (Business to Government) electronic invoicing, which refers to invoices issued to public bodies such as the state, local governments or public establishments, is done via the Chorus Pro platform. For Docaposte's analysis of changing regulations, visit the dedicated B2G invoice page.

B2C and B2I invoices

Companies which are not subject to VAT are not under any obligation to issue and send invoices for transactions with private individuals or for international transactions. Generally speaking there are no obligations at all for those who are not subject to VAT
Those who are subject to VAT are under no obligation to use dematerialized invoices. However they are obliged to report transactions made with private individuals or international transactions to the tax authorities, while respecting the enforced standards and methods of transmission. This obligation is known as 'e-reporting' and operates via a PDP (Partner Dematerialisation Platform)

Penalties for non-compliance

There are two possible types of penalty for a violation of legal obligations:

E-invoicing (B2B): in the event that an electronic invoice is not sent, the fine will be €15 per invoice, limited to €15,000 per calendar year.
E-reporting (B2C and B2I): failure to send information concerning the amount of VAT collected could incur a fine of €250 per violation, limited to €15,000 annually.

What is the future of electronic invoicing reform?

The electronic invoice reform is part of a wider project lead by the European Commission which proposed various measures within the scope of their 'VIDA' project (VAT in the digital age) within the European Union. This project is centered around three main objectives:

Modernising reporting obligations (regarding the previously discussed e-reporting and e-invoicing obligations)
Updating and clarifying VAT regulations for online platforms offering passenger transport services
Single VAT registration within the EU

The most comprehensive offer on the market

Docaposte provides the most comprehensive offer on the market for processing both supplier and customer invoices, suitable for the needs of all organisations, from small businesses to large corporations.

To ensure complete conformity, SERES, a Docaposte subsidiary specialised in electronic invoicing, has developed e-Facture PDP, a PDP (Partner Dematerialisation Partner) with advanced functionalities.

Frequently Asked Questions About Electronic Invoices

What is an e-invoice?

An e-invoice is an invoice that has been issued, transmitted, and received in a structured electronic format that allows for automated and electronic processing.

This makes it possible to process exchanges in a simplified and structured manner for customers and suppliers of small and medium-sized businesses, intermediate businesses or large businesses. An e-invoice has the same legal value as a paper invoice, but requires the entire process to be conducted electronically and through certified applications. Just like the classic paper invoice, it must also contain all mandatory information.

How do I create an electronic invoice?

To create an e-invoice, you will need a solution which is easy to use and which complies with French legislation.

An e-invoice should not be confused with a dematerialized invoice. It must include the same mandatory information as a paper invoice:

Date
Identity of the issuer and recipient
Invoice number / client's SIREN number
Description of the product or service
Quantity
Date of sale
Amount excluding and including tax, and penalties for late payment
VAT number and rate
Legal notices

Docaposte's electronic invoice solution will guide you through each of these steps. You can also speed up the process by adding an electronic signature and an electronic archiving system (EAS) for your invoices

How can an invoice be certified as compliant?

An invoice can be certified as compliant through:

An electronic signature authenticated by a qualified electronic certificate.

Establishing one or more checks that create a reliable audit trail, retracing the relationship between the invoice and the delivery of goods or provision of services.

A message structured in accordance with a security standard previously defined by the involved parties, allowing automated processing. This structure can be achieved through different means such as integrated enterprise resource packages (ERP), electronic data interchange (EDI), XML format, an email with an attached PDF, or even receiving a digital fax.

All the conditions for an invoice to be certified as compliant have been further specified with the introduction of the VAT Fraud Prevention law on January 1, 2018.

What is a PDP?

A PDP (Partner Dematerialisation Platform) is a trusted and secure third party specialised in processing, receiving and sending electronic invoices, which is registered with the French administration. These platforms ensure the continuity and reliability of invoicing processes.

What are the advantages of electronic invoices?

By implementing electronic invoicing your suppliers and clients will enjoy a host of benefits in comparison to classic paper invoices, most notably lower costs and faster processing in a secure and trustworthy environment. Furthermore, you will be prepared for regulations requiring mandatory electronic invoices in France.

Take full advantage of electronic invoices with Docaposte's solution:

Guaranteed secure processing and improved traceability through automated validation systems and checks.
Productivity is increased by 30% thanks to automated data entry and checks.
Processing, printing, transmission and archiving costs are reduced by 50-75% thanks to process automation.
Smoother relationships between clients and suppliers.