Electronic Invoicing: How to Prepare for the 2026 Reform?
Arteva, a key player in the tax reform, supports businesses at every stage of their digital transition to ensure smooth integration of the new mandatory invoice requirements and electronic invoice processing workflows.
Discover the key challenges of the reform and the 7 essential steps to achieve full compliance.
How to Ensure Compliance with Arteva
At Arteva, we believe that a successful digital transition hinges on a structured, step-by-step approach tailored to each company’s specific needs.
Here are our 7 key recommendations to help you anticipate and implement electronic invoicing effectively.
1. Engage your teams and appoint a strategic project group
The first step: set up a multidisciplinary project team. It’s crucial to involve key departments—IT, accounting, finance, sales, and possibly legal. This team will be responsible for coordinating the compliance project. The earlier they are involved, the better you can anticipate and manage the impact on operations.
2. Understand e-invoicing obligations and the regulatory timeline
Success depends on a solid grasp of the legal requirements.
This includes:
• The electronic invoicing timeline and its milestones
• The difference between e-invoicing (electronic invoices sent and received) and e-reporting (transmission of invoice data not subject to e-invoicing to the tax authorities)
• Technical options, such as certified electronic invoicing platforms (PDPs)
At Arteva, we guide companies through a tailored interpretation of the regulations to avoid missteps.
3. Identify your fiscal and business-specific characteristics
Every business is different. That’s why we recommend mapping out the types of invoices you use (B2B customers, B2C, suppliers, exports, etc.) along with applicable tax rules. This step helps identify specific use cases (such as credit notes, factoring, or self-billing) and prepare for any necessary adjustments in your e-invoicing tools.
4. Assess your current invoicing processes
An audit of your current practices is essential. This includes analyzing your tools, validation workflows, and how invoices are sent and received with clients, suppliers, subsidiaries, and subcontractors.
In short, take stock of your existing invoicing process to better prepare for a compliant digital system.
5. Evaluate the business benefits of e-invoicing
Implementing electronic invoicing is also an opportunity to generate operational gains:
• Reduced payment delays
• Improved traceability
• Optimized cash flow
• Enhanced data security
These benefits should be clearly communicated to foster team engagement and support for the project.
6. Build a clear and realistic roadmap
Proper planning requires a detailed schedule, including:
• Updates to your tools and data repositories
• Selection of the appropriate certified e-invoicing platform (PDP)
• A change management plan for end users
Arteva helps you structure this roadmap and prioritize actions based on your internal constraints.
7. Plan for testing and pilot phases
Don’t wait until 2026 to act! It’s essential to test your solutions ahead of time. Our e-invoicing experts recommend planning a pilot phase now to simulate workflows with your partners and identify any potential issues early on.
Arteva, your trusted partner for a successful e-invoicing transition
The mandatory e-invoicing reform is more than a technical change—it requires real transformation within your organization and business processes. With a structured approach that’s aligned with your goals and the reform calendar, Arteva guides you through every step of this strategic shift.
Our tailored support helps you not only meet legal requirements, but also turn this transition into an opportunity to boost efficiency, reliability, and competitiveness.
As a business in France, don’t just endure the reform—prepare confidently with Arteva.
Why prepare for e-invoicing now?
A legal obligation with wide-reaching implications
Starting in 2026, electronic invoicing will become mandatory for all businesses subject to VAT in France. This major reform, rooted in the invoicing law, aims to fight fraud, simplify administrative processes, and enhance national economic oversight.
The implementation will be phased, with all businesses required to be able to receive electronic invoices by 2026, and required to issue them in 2026 or 2027 depending on company size.
The reform is a legal obligation that applies to all VAT-registered businesses in France. It mandates the issuance and receipt of structured electronic invoices through a certified platform (PDP – Partner Dematerialization Platform). Failing to comply could lead to penalties and internal operational challenges.
A systemic shift impacting all departments
The shift to electronic invoicing affects more than just accounting. It requires a cross-functional transformation of your invoicing process, involving IT, finance, sales, and legal departments. Every type of invoice—whether customer, supplier, or sector-specific (e.g., intercompany, public sector)—must be reviewed and integrated into this transition.
A major impact on all companies… even SMEs
Contrary to popular belief, the new mandatory invoice elements and processing workflows affect more than just large corporations. Every business in France, regardless of size, will need to comply. The reform stipulates that even micro and small businesses must issue and receive their invoices through certified digital channels.
Invoice digitization is no longer optional—it’s a legal requirement.
