The introduction of electronic invoicing is causing concern for the SDI

The timetable for electronic invoicing between businesses enters its first phase from September 1, ^2026. On this date, all VAT-registered businesses established in France, including those benefiting from the basic exemption, must be able to receive electronic invoices through an approved platform.

Large and medium-sized companies are also required to issue their invoices in this format and to transmit the data expected by the tax authorities. SMEs, micro-enterprises, and micro-enterprises will have an additional grace period, with their obligation to issue and e-report taking effect on September 1, ²⁰²⁷.

The Union of Independent Businesses and Very Small Businesses (SDI) believes that many small businesses remain insufficiently prepared. It highlights three main areas of concern: the cost of the transition, the temporary coexistence of multiple billing systems, and the protection of data entrusted to the platforms.

According to Marc Sanchez, Secretary General of the SDI: “Very small businesses are about to embark on a costly and complex reform, which still raises questions about data security. The Government has promised tolerance and leniency at its launch. We acknowledge this and will ensure that this commitment is fully respected on the ground.”

A still uneven level of preparation

To receive their electronic invoices, companies must designate an approved platform or use a compatible solution connected to one of these platforms. This designation allows them to be registered in the central directory responsible for directing invoices to the correct recipient.

On July 11, 2026, the Ministry of Public Action and Accounts indicated that two million businesses had declared they had a receiving platform, out of nearly ten million economic actors concerned. The number of connections is expected to increase rapidly as the deadline approaches.

For the SDI, choosing a solution remains difficult for some self-employed individuals and managers of very small businesses, faced with an abundance of options and varying levels of service. The administration then identified approximately 130 approved platforms.

Costs vary depending on the equipment used by companies

The cost of the reform will largely depend on the existing organization. Some platforms offer a free option for essential regulatory functions, while others sell subscriptions or additional services.

Companies already using billing or accounting software will need to verify its compatibility with the new system. Depending on the circumstances, expenses may be required to adapt or replace a tool, configure settings, train staff, or obtain accounting support.

The SDI (Syndicat des Dépôts et Indépendants - Independent Business Debt Service) believes these charges are occurring during an economic period unfavorable to small businesses. At the end of June 2026, the Bank of France recorded 70.803 insolvencies over twelve months, representing a 5,1% year-on-year increase. In the construction sector, 14.483 insolvencies were recorded over the same period, a slight decrease of 1,6%, but still close to recent highs.

Several circuits will be able to coexist at startup

The transition period may result in some invoices being circulated simultaneously electronically and through a traditional channel, such as email, PDF, or paper. The start-up guide published by the French Public Finances Directorate General temporarily authorizes the use of these channels when an incident prevents the use of electronic channels and threatens business continuity or payments.

An invoice received through a traditional channel can still be processed, recorded, and paid if it corresponds to a genuine transaction and contains the required information. If the supplier is already subject to the electronic invoicing requirement, an adjustment can then be made via their platform.

This transitional arrangement, however, requires particular vigilance. Companies will need to reconcile references, dates, and amounts to avoid double-entry invoices, double payments, or double VAT deductions resulting from invoices submitted twice.

The flow of data raises questions.

The reform involves the transmission of commercial and tax data, including information on suppliers, customers, the nature of transactions, invoiced amounts, VAT, and certain payments. The SDI (Syndicat des Indépendants – Union of Independent Directors) demands that the respective responsibilities of businesses, publishers, platforms, and the government be clearly defined in the event of an incident or data breach.

The professional organization links these concerns to the unauthorized access observed in June and July 2026 to the DGFiP's information system, following the theft of public employee credentials. This incident allowed for the consultation and extraction of data concerning individuals and professionals.

However, it did not directly affect the electronic invoicing network, and the French tax authority (DGFiP) clarified that the tax accounts of individuals and professionals had not been compromised. Furthermore, invoicing platforms are subject to a registration process and must provide regulatory guarantees regarding the integrity, authenticity, readability, and completeness of data.

Tolerance conditional on an active approach

Faced with the potential difficulties that may arise during the launch phase, the Government has announced a policy of "tolerance and leniency." According to the doctrine published by the administration, no sanctions should be applied at the outset to companies experiencing genuine difficulties, provided they are committed to a serious path toward compliance.

This position, however, does not constitute a postponement or suspension of the reform. Companies will have to be able to demonstrate the steps taken: choice of a service provider, exchanges with the software publisher or accountant, reporting of an incident, proof of connection, and corrective actions.

The SDI announces that it will remain vigilant regarding the application of this policy in practice. It requests that a company acting in good faith not be penalized due to a connection delay, a technical malfunction, or a temporary unavailability of its service provider.

The first steps to take

• check if the company falls within the scope of the reform;
• choose an approved platform or control the connection of your current solution;
• update customer and supplier identification data;
• test the receipt and processing of invoices before the due date;
• define a procedure to detect invoices received multiple times;
• keep records of actions taken and incidents encountered;
• examine the pricing, contractual and security conditions of the selected service provider.