By 2026, all companies established in France and several other European Union (EU) countries will be required to issue and receive invoices electronically, in accordance with new regulations enforced in each member country.
This reform aims not only to modernize and strengthen tax control on the one hand, but also to lower the unit processing cost of an invoice.
Beyond the legal obligation, this transition represents a real opportunity for businesses.
When properly implemented, electronic invoicing automates tasks, reduces errors, strengthens data security, and simplifies administrative management. In concrete terms, it makes operations more efficient, more reliable, and less burdensome.
Electronic Invoicing in Europe: Why Is It Becoming Mandatory?
The move to electronic invoicing didn’t happen overnight; it’s part of a European initiative that began several years ago. Initially, this requirement primarily affected public procurement before extending to private companies.
In France, implementation is already underway and will take place in stages until mid-2027. By then, all companies must be able to send and receive their electronic invoices via certified platforms called PDPs (Partner Dematerialization Platforms).
Official Timetable in France: Who Is Affected, and When?
In France, the implementation of electronic invoicing will be introduced in phases depending on company size. Here are key dates to remember:
September 1, 2026
- All businesses must be able to receive electronic invoices.
- Large businesses and mid-sized companies will also be required to issue electronic invoices by this date.
September 1, 2027
- The issuance obligation will apply to small and medium-sized enterprises (SMEs) as well as micro-enterprises.
This schedule aims to give organizations time to adapt, but new technical and organizational challenges justify preparing for the transition now.
Factur-X Format: a Franco-German Standard Adopted in Europe for Electronic Invoicing
To meet European requirements, the Factur-X format was chosen as the reference standard. This mixed format, born from a Franco-German initiative, has since been adopted as a standard compliant with European standard EN 16931.
Specifically, each invoice in Factur-X format contains two sections:
- A PDF file, easy for the user to read
- An XML file, structured to allow automated processing by software
This mixed format thus allows both easy reading by humans and automatic use by computer systems.
Chorus Pro: The Gateway to Public Administration
Chorus Pro is the government platform that receives electronic invoices for public administrations in France. Public sector suppliers have been required to use Chorus Pro since 2020.
With the ongoing reform, its use will extend to all businesses, regardless of size or sector. If you work with public clients or if you are concerned about electronic invoicing, it is essential to anticipate this development.
Specifically, your invoicing software or management system must be able to transmit invoices to Chorus Pro; this can be done directly or through a recognized service provider.
Anticipating these changes will allow you to remain compliant, while decreasing friction during the mandatory transition and preserving operational efficiency.
Prepare Your Business Now
Preparing for electronic invoicing involves much more than simply complying with an upcoming obligation; it’s an opportunity to anticipate, avoid last-minute emergencies, and, above all, take advantage of numerous concrete benefits.
By automating the issuance and processing of invoices, you can reduce payment times, data entry errors, and improve transaction traceability. As a result, your team saves time, and your company gains efficiency while reducing processing costs. This transition is also a great time to modernize tools, streamline internal processes, and strengthen your organization’s overall performance.
Personalized Support with Direct Impact Solutions
At Direct Impact Solutions, a global leader in custom application development, integration, and optimization, we support businesses in their transition to compliant, reliable, and tailored electronic invoicing.
Here is how we support you:
- Analyze your current situation
- Adapt your existing processes
- Integrate the Factur-X format into your work tools
- Connect your system to Chorus Pro or a certified platform
- Train your teams on new workflows
Recognized Expertise
Our expertise was recently showcased at the RENDEZ-VOUS :: FM[2025] conference in Reims, France. At this event, our French team, comprised of Thierry Feltz, a European Compliance Specialist (GDPR and Electronic Invoicing), and developer Dimitri Mouton, presented the challenges posed by the new requirements, as well as the effective integration of electronic invoicing into a Claris FileMaker environment.
In Summary
Electronic invoicing will soon become the norm in France, Switzerland, and throughout the EU. By preparing now, you can ensure compliance while optimizing internal processes.
Don’t wait until the final weeks: start planning your transition today. Our team is here to help you turn this obligation into a strategic advantage. Contact us to implement a solution tailored to your needs.