Electronic invoicing, are you ready?

From September 1, 2026, businesses will have the obligation to receive electronic invoices but also to issue them.

What is electronic invoicing?

If we refer to the General Tax Code - which gives the definition in its article 289 - an electronic invoice is an invoice that has been dematerialized from start to finish, namely from its issuance through transmission to its reception. To assist companies in this important mandatory passage, the Directorate General of Public Finances (DGFiP) has identified a certain number of dematerialization platforms renamed Approved Partner Platforms Since July 2025, whose mission will be to guarantee the reliability of tax flows, to avoid identity theft and to strengthen the compliance of the device. With the primary objective of modernizing VAT collection and control procedures, this entry into force will have a significant impact on the life of businesses.

Which businesses are affected by electronic invoicing?

Electronic invoicing concerns all businesses subject to VAT. These companies must have been subject to prior verification, with an Approved Platform, before being able to appear in the national electronic invoicing system. To be included in the national electronic invoicing system, a company must follow a few regulatory steps in order to comply with the reform in force:

• As of September 2026, businesses subject to VAT must be able to receive electronic invoices, including for large companies. VSEs and SMEs, for their part, will have to comply with this new regulation from September 2027.
• Each company will have to choose an Approved Platform or use the Public Invoicing Portal (PPF). The PA will therefore inform the tax authorities directly of the choice of platform that the company has chosen. The company does not have any other specific steps to take with public services.
• Register in the directory set up for the delivery of electronic invoices, thus allowing you to be referenced in the system and to ensure the secure reception/transmission of invoices.

Note: An auto-entrepreneur must also be able to receive electronic invoices via an Approved Platform, from September 1, 2026. Concretely, he must register on an Approved Platform to receive electronic invoices from his professional suppliers. However, the obligation to issue electronic invoices does not necessarily apply to all auto-entrepreneurs, especially those who benefit from the VAT exemption and who only bill individuals.All these changes will of course have significant impacts for companies, such as the adaptation of management tools (ERP, accounting software, etc.) to integrate electronic invoicing and transmission in the required format (Factur-X, UBL 2.0, etc.) but also the training of teams in new procedures before the effective implementation of this regulation.

Obligation for businesses to have their identities verified

Authorized Platforms will have to verify the identity of client companies in order to ensure regulatory compliance and ensure the security of transactions. This verification involves the confirmation of the SIREN number as well as identification of the legal representative or delegate of the company. This process is essential to fight fraud, guarantee the authenticity and integrity of electronic invoices and thus meet the requirements imposed by the reform. For an Approved Platform to be able to verify and authenticate a company correctly, it must collect several mandatory proofs and identity documents:Main supporting documents required:

• KBIS extract of less than three months, attesting to the legal existence of the company in France - Official identity card of a company registered in France
• Certificate of registration in the National Register of Companies, which contains legal information on the company (SIREN, address, legal form, etc.)
• Company SIREN number
• Identity document of the legal representative: National identity card from France or from an EU country,
• Valid French or foreign passport, residence permit authorizing to work
• If the legal representative does not appear on the KBIS, an up-to-date certificate of appointment of the director.
• For foreign companies, a document equivalent to the registration certificate issued by the authority of the country of origin, as well as a recent tax certificate
• Proof of address linked to the company's head office: water/gas/electricity bill, commercial lease or domiciliation contract.

“Ensuring the conformity of the legal system”

If an Approved Platform does not verify the identity of a company and its manager, it is exposed to significant financial sanctions such as the conviction to pay a fixed fine of 15 euros per invoice that does not comply with its charge, capped at 45,000 euros per calendar year as well as a fine of 750 euros per calendar year as well as a fine of 750 euros per transmission not respected as part of e-reporting, with the same annual ceiling. These breaches may lead the platform to be sanctioned by the tax administration, which can also indirectly impact the client company by blocking the transmission or receipt of electronic invoices, thus affecting its cash flow and regulatory compliance. In addition, the non-verification of identity compromises the security and reliability of the system, increasing the risks of fraud or the use of fictitious identities in the electronic billing network. In summary, the Authorized Platform must imperatively verify the identity to ensure compliance with the legal system. The lack of this verification causes heavy financial penalties for the platform, with potential negative impacts on user businesses.The Datakeen teamNote: Datakeen, a French player in identity and documentary verification, can assist you in your compliance procedures and assist you in the verification of your (future) business customers. Our documentary coverage covers all the documents requested by the DGFiP.