{"id":7367,"date":"2024-03-19T10:53:13","date_gmt":"2024-03-19T09:53:13","guid":{"rendered":"https:\/\/veryswing.com\/electronic-invoicing.html"},"modified":"2026-08-19T15:42:57","modified_gmt":"2026-08-19T13:42:57","slug":"electronic-invoicing","status":"publish","type":"post","link":"https:\/\/veryswing.com\/en\/electronic-invoicing.html","title":{"rendered":"Everything You Need to Know About Electronic Invoicing"},"content":{"rendered":"<p style=\"font-weight: 300;\"><strong>Reading time: 7 minutes<\/strong><\/p>\n<p style=\"font-weight: 400;\">Electronic invoicing will profoundly transform business-to-business transactions in France. Originally scheduled to take effect on July 1, 2024, the reform has been postponed following feedback from businesses and software vendors. <\/p>\n<p style=\"font-weight: 400;\">This new obligation <strong>concerns all companies<\/strong>, according to a <strong>progressive timetable<\/strong>, and applies to <strong>exchanges between professionals<\/strong>.<\/p>\n<p style=\"font-weight: 400;\">By collecting all of the companies\u2019 billing data, <strong>the French government hopes to more easily steer the country\u2019s economic activity.<\/strong><\/p>\n<h2 style=\"font-weight: 300;\">Why is electronic invoicing becoming mandatory?<\/h2>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">The widespread adoption of electronic invoicing in France aims<strong>to modernize the management<\/strong> of B2B transactions and address several major challenges:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Combating <strong>VAT Fraud<\/strong>More Effectively: Direct Data Transmission Prevents Intentional Omissions and Simplifies Tax Audits.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Automate<\/strong> auditing and reporting to make life easier for businesses and government agencies.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Gain a <strong>real-time view of economic activity<\/strong> by centralizing data flows.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">This strategy is part of a broader European initiative and supports the <strong>digital transition<\/strong> of the French workforce.<\/p>\n<h2 style=\"font-weight: 300;\">What is an electronic invoice?<\/h2>\n<p style=\"font-weight: 400;\"><strong>An electronic invoice<\/strong> (or <strong>e-invoice<\/strong>) is a document that certifies the existence and content of a commercial transaction between a supplier and its customer. It <strong>should not be confused with a simple<\/strong> <strong>paperless invoice<\/strong>. <\/p>\n<p style=\"font-weight: 400;\">It is created, transmitted and received in electronic form.<\/p>\n<p style=\"font-weight: 400;\"><em>The General Tax Code defines electronic invoices as :<\/em><\/p>\n<table style=\"font-weight: 400; height: 102px;\" width=\"682\">\n<tbody>\n<tr>\n<td>&#8220;An invoice issued, transmitted or received in dematerialized form and which necessarily includes a minimum base of structured data&#8221;.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\">It must contain <strong>data structured<\/strong> in a format specified by regulation (Factur-X, UBL, CII).<\/p>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">It is therefore distinguished by:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">an <strong>electronic invoice<\/strong> (plain PDF, scanned image), which is not considered compliant,<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">a <strong>compliant electronic invoice<\/strong> that combines readability (PDF) with standardized data (embedded XML or a separate file).<\/p>\n<\/li>\n<\/ul>\n<h2 style=\"font-weight: 300;\">Electronic invoicing: nothing new for the public sector<\/h2>\n<p style=\"font-weight: 400;\">Electronic invoicing has already been in use for several years by all companies providing a service to the State, a local authority or any other public institution.<\/p>\n<p style=\"font-weight: 400;\">In fact, the supplier company is obliged to send him an invoice in electronic format.<\/p>\n<p style=\"font-weight: 400;\">This obligation applies to all companies, including micro-businesses.<\/p>\n<p style=\"font-weight: 400;\">Invoices are sent through a platform set up by the government, <a href=\"https:\/\/portail.chorus-pro.gouv.fr\/aife_csm\/fr\" target=\"_blank\" rel=\"noopener\"><strong>Chorus Pro<\/strong><\/a>.<\/p>\n<h2 style=\"font-weight: 300;\">Who is affected by the widespread use of electronic invoicing?<\/h2>\n<p style=\"font-weight: 400;\">This applies to <strong>all businesses established in France that are subject to VAT<\/strong>.<\/p>\n<ul>\n<li>Domestic B2B transactions (between taxable businesses) are at the heart of the system.<\/li>\n<li>Other transactions (international B2B, B2C, and exempt transactions) will be subject to <strong>reporting requirements (e-reporting)<\/strong>.<\/li>\n<\/ul>\n<h3 style=\"font-weight: 400;\">The Two Pillars of the Electronic Invoicing System<\/h3>\n<ol style=\"font-weight: 400;\">\n<li>The <strong>e-invoicing <\/strong>obligation: Companies will have to issue, transmit and receive invoices in electronic form for transactions between taxable persons.<\/li>\n<li>The obligation to <strong>transmit invoice data (e-reporting<\/strong><strong>): <\/strong>This applies to all commercial transactions not covered by e-invoicing. This involves transmitting international B2B and B2C transaction data, as well as data relating to the payment of services, to the tax authorities. <\/li>\n<\/ol>\n<h3 style=\"font-weight: 400;\">Special Case: Businesses Not Subject to VAT and Established in France<\/h3>\n<p style=\"font-weight: 400;\">They will not be obliged to issue invoices in electronic format, but must <strong>be able to receive them from their suppliers<\/strong>.<\/p>\n<h2 style=\"font-weight: 300;\">New Official Timeline for Electronic Invoicing<\/h2>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">The reform will begin <strong>on September 1, 2026<\/strong>, with a phased rollout based on company size:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>September 1, 2026<\/strong>: Reporting requirement for all companies + reporting requirement for <strong>large companies and mid-sized companies (ETI)<\/strong>.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>September 1, 2027<\/strong>: Issuance requirement for <strong>SMEs and micro-enterprises<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">\ud83d\udc49 This means that as of 2025, <strong>no French company is yet required to issue invoices in the legally mandated electronic format<\/strong>, but many are already preparing to be ready in time.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25670\" src=\"https:\/\/veryswing.com\/wp-content\/uploads\/2024\/03\/nouveau-calendrier-facturation-electronique-2.png\" alt=\"New Electronic Billing Schedule\" width=\"1873\" height=\"1056\" srcset=\"https:\/\/veryswing.com\/wp-content\/uploads\/2024\/03\/nouveau-calendrier-facturation-electronique-2.png 1873w, https:\/\/veryswing.com\/wp-content\/uploads\/2024\/03\/nouveau-calendrier-facturation-electronique-2-1536x866.png 1536w\" sizes=\"auto, (max-width: 1873px) 100vw, 1873px\" \/><\/p>\n<h2 style=\"font-weight: 300;\">How Can You Ensure Compliance with Electronic Invoicing Requirements?<\/h2>\n<p style=\"font-weight: 400;\">When <strong>your company<\/strong>, relative to <strong>its size<\/strong>, reaches the <strong>deadline for issuing invoices in electronic format<\/strong>, your invoicing process will have to allow for this.<\/p>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Companies will have two options for electronic invoicing:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>The Public Billing Portal (PPF)<\/strong>, based on Chorus Pro.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>An Approved Platform (AP)<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 style=\"font-weight: 400;\">The Approved Platform<\/h3>\n<p style=\"font-weight: 400;\">Formerly known as <strong>the<\/strong> Tax Administration\u2019s <strong>Partner Dematerialization Platform<\/strong> (<strong>PDP<\/strong>), the <strong>Authorized Electronic Invoicing Platform<\/strong> <strong>(PA)<\/strong> must be certified by the tax authorities and offer enhanced services (format conversion, interoperability, and transaction tracking). A PA is responsible for converting PDF invoices into a format that complies with legal requirements. <\/p>\n<p style=\"font-weight: 400;\">You may already have a software solution that will be certified as an Approved Platform in the coming months or years, while still meeting your deadline.<\/p>\n<h3 style=\"font-weight: 400;\">The Public Billing Portal<\/h3>\n<p style=\"font-weight: 400;\">You can choose to use the <strong>Chorus Pro (PPF) billing portal<\/strong>, which is currently used for transactions with the government and public entities.<\/p>\n<p style=\"font-weight: 400;\">You can then upload your batches of invoices to Chorus Pro without using an Approved Platform.<\/p>\n<p>On the other hand, this complicates the billing process. It is recommended to use a payment agency. <\/p>\n<h3 style=\"font-weight: 400;\">Possible formats for an electronic invoice<\/h3>\n<p style=\"font-weight: 400;\">To be an electronic invoice, an invoice in France must be in one of the following three formats:<\/p>\n<h4 style=\"font-weight: 400;\">UBL (Universal Business Language)<\/h4>\n<p style=\"font-weight: 400;\">This is an XML-based electronic invoice format, which provides a standard data model for electronic invoicing.<\/p>\n<p style=\"font-weight: 400;\">UBL was developed by the Organization for the Advancement of Structured Information Standards (OASIS) and is maintained by the OASIS Technical Committee on UBL.<\/p>\n<h4 style=\"font-weight: 400;\">CII (Cross Industry Invoice)<\/h4>\n<p style=\"font-weight: 400;\">Inter-Industry Invoice is a technical specification used to create the message syntax that can be exchanged worldwide between trading partners.<\/p>\n<p style=\"font-weight: 400;\">CII was developed by the United Nations Centre for Trade Facilitation and Electronic Business (UN\/CEFACT).<\/p>\n<h4 style=\"font-weight: 400;\">Factur-X<\/h4>\n<p style=\"font-weight: 400;\">Factur-X is a format that contains both a user-readable PDF file and its attached data in XML, and is the most widely used format for being inexpensive compared with processes such as tax EDI.<\/p>\n<p style=\"font-weight: 400;\">Factur-X was developed jointly by the French tax authorities (DGFiP), the Union Interd\u00e9partementale pour la Facturation Electronique (UIEE) and experts from various industries in France.<\/p>\n<h3 style=\"font-weight: 400;\">E-reporting: Don&#8217;t Forget This Parallel Requirement<\/h3>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">E-reporting follows the <strong>same timeline as e-invoicing<\/strong> (2026\u20132028). This means that all businesses will be required to regularly submit data to the tax authorities regarding: <\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">their transactions with individuals (B2C),<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">their operations with foreign entities,<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">certain regulations governing the provision of services.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Veryswing already handles the preparation of these data flows within its solutions, ensuring that your obligations are met without adding complexity for your teams.<\/p>\n<p style=\"font-weight: 400;\"><strong>Please note:<\/strong> VAT-exempt operations do not fall within the scope of e-reporting.<\/p>\n<p style=\"font-weight: 400;\">This applies in particular to certain banking and insurance operations, medical and health services, educational services and operations carried out by non-profit organizations.<\/p>\n<p style=\"font-weight: 400;\"><strong>Companies must submit e-reporting transaction data through the same transmission channel used for electronic invoicing<\/strong>\u2014that is, through the Public Invoicing Portal or an Authorized Platform.<\/p>\n<h2 style=\"font-weight: 300;\"><strong>VSActivity and VSPortage are ready for electronic invoicing<\/strong><\/h2>\n<p style=\"font-weight: 400;\">At Veryswing, we anticipated this reform so that our <a href=\"https:\/\/veryswing.com\/en\/our-solutions\/vsactivity\" target=\"_blank\" rel=\"noopener\">VSActivity<\/a> and <a href=\"https:\/\/veryswing.com\/en\/our-solutions\/vsportage\" target=\"_blank\" rel=\"noopener\">VSPortage<\/a> solutions can support your teams throughout the entire billing cycle:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">native generation of invoices compliant with the <strong>Factur-X<\/strong> format,<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Receipt and processing of supplier invoices via OCR and structured formats,<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">the ability to interface with partner payment processors pending official approval.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Our goal is to ensure a smooth transition for you, regardless of your implementation timeline.<\/p>\n<h2>Veryswing, Certified Platform<\/h2>\n<p><a href=\"https:\/\/www.impots.gouv.fr\/liste-des-plateformes-de-dematerialisation-partenaires-pdp-immatriculees-sous-reserve\" target=\"_blank\" rel=\"noopener\">Veryswing has been registered as an Approved Platform with the tax authorities<\/a> (subject to approval).<\/p>\n<p style=\"font-weight: 400;\">This allows our VSActivity and VSPortage ERP systems to communicate directly with Chorus Pro (PPF) and thus process the entire data flow.<\/p>\n<p style=\"font-weight: 400;\">It should be noted that the application required for certification as a PA involves very advanced security requirements, including ISO 27001 certification: This is already the case for Veryswing, which has held <a href=\"https:\/\/veryswing.com\/en\/iso-certification\" target=\"_blank\" rel=\"noopener\">ISO 27001 certification<\/a> since Q4 2022 for all of the company\u2019s processes and its SaaS application solutions (VSActivity, VSPortage, and<a href=\"https:\/\/veryswing.com\/en\/our-solutions\/vsexperience\" target=\"_blank\" rel=\"noopener\"> VSExperience<\/a>).<\/p>\n<h3 style=\"font-weight: 400;\"><strong>Y-diagram of electronic invoicing workflows integrating VSActivity \/ VSPortage with the Veryswing Authorized Platform<\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-24255 aligncenter\" src=\"https:\/\/veryswing.com\/wp-content\/uploads\/2024\/03\/schema-de-la-facturation-electronique-1-1.png\" alt=\"Y-shaped model of electronic invoicing\" width=\"707\" height=\"1000\" srcset=\"https:\/\/veryswing.com\/wp-content\/uploads\/2024\/03\/schema-de-la-facturation-electronique-1-1.png 1414w, https:\/\/veryswing.com\/wp-content\/uploads\/2024\/03\/schema-de-la-facturation-electronique-1-1-1086x1536.png 1086w\" sizes=\"auto, (max-width: 707px) 100vw, 707px\" \/><\/p>\n<h2 style=\"font-weight: 400;\">Get ready for the arrival of electronic billing with Veryswing<\/h2>\n<p>If you&#8217;re already using one of our <strong>vsa<\/strong> or <strong>vsp<\/strong> ERP systems\u2014or if you&#8217;re considering doing so\u2014please note that with Veryswing, you&#8217;ll have a single point of contact for electronic invoicing.<\/p>\n<p>All invoices issued or received in our ERP systems will be transmitted to the Public Invoicing Portal via the Veryswing Authorized Platform.<\/p>\n<p>You won&#8217;t need to take any further action.<\/p>\n<p>\ud83d\udc49 <a href=\"https:\/\/veryswing.com\/plateforme-agreee-pour-la-facture-electronique\" target=\"_blank\" rel=\"noopener\"><strong>To learn more, request a callback from a Veryswing advisor by clicking here<\/strong><\/a>.<\/p>\n<p style=\"font-weight: 400;\">\n","protected":false},"excerpt":{"rendered":"<p>Learn everything you need to know about electronic invoicing for a service company or consulting firm.<\/p>\n","protected":false},"author":1,"featured_media":5606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Electronic Invoicing in IT Services and Consulting Firms","_seopress_titles_desc":"Find out everything you need to know about electronic invoicing for a digital services company, a consulting firm, or an umbrella 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