Electronic invoicing: we explain everything!
The electronic invoicing reform represents one of the most significant tax changes in recent years for French companies. It aims to modernise, secure and automate all B2B exchanges, while providing the government with a more accurate, real-time view of economic activity.
The transport sector is particularly affected: each invoice depends on a set of operational documents (transport order, delivery note, e-CMR, proof of delivery, photos, gauges, schedules, etc.). The slightest discrepancy can lead to disputes, late payments and cash flow problems.
The reform therefore offers a unique opportunity to make flows more reliable, automate the transport → invoice chain and reduce low value-added tasks.
The detailed timetable for the reform
| STEPS | DATE | DESCRIPTION | COMPANIES CONCERNED |
| Obligation to receive | 1st September 2026 | All companies must be able to receive electronic invoices via an approved platform. | All companies subject to VAT |
| Obligation to issue | 1st September 2026 | Obligation to issue electronic invoices + start of e-reporting | Large Enterprises (LE) and Mid-sized Enterprises (ME) |
| Obligation to issue | 1st September 2027 | Obligation to issue electronic invoices + start of e-reporting | SMEs, micro-enterprises |
A new way to issue, send and receive invoices!
Until now, invoices could be sent in PDF format by email or even in paper form. With the reform, this will no longer be sufficient: only structured electronic invoices in a recognised format (Factur-X, UBL, CII) will be valid for transactions between VAT-registered businesses.
Invoices no longer pass directly between supplier and customer, but via a third party recognised by the State: an Approved Platform (PA and ex PDP) and the Public Invoicing Portal (PPF). These channels are now mandatory for issuing, transmitting and receiving B2B invoices.
The invoice becomes a structured file, enabling automatic processing (reading, accounting integration, tax audits, archiving). It is not a PDF, but a standardised document containing usable data.
Enhanced but automated controls: VAT, customer identity, amount, invoice status – everything is tracked and validated via the platforms.
We are moving from a flow of documents to a flow of data, interconnected, standardised and driven by a unified ecosystem.
What is an AP - Approved Platform?
An AP (Approved Platform) – formerly known as a PDP (Partner Dematerialisation Platform) – is a private platform registered with the government and authorised to manage the issuance, transmission, receipt and compliance of electronic invoices as part of the reform.
The PA can:
Issue and receive compliant electronic invoices
Submitting tax data to the government
Forward invoices via the central directory
Ensuring safety, traceability and compliance
What is the PPF - Public Invoicing Portal?
The Public Invoicing Portal (PPF) is the official infrastructure set up by the government to support the widespread adoption of electronic invoicing in France. It forms the public foundation of the system, ensuring consistency, compliance and national interoperability of exchanges. It enables businesses to receive, transmit and verify essential data related to their electronic invoices, as well as data required for e-reporting.
His role:
ensure the national routing of electronic invoices
check data compliance
forward information to the tax authorities
synchronise exchanges between the various PAs
What are Dematerialisation Operators (DO)?
ODs, also known as compatible solutions, come into play before and after the electronic invoice.
Their role is purely technical:
prepare operational data,
extract the information required for invoicing,
structure documents according to standard formats,
verify the consistency of the data.
They do not send invoices directly to the administration but ensure the quality of the data flows. In short, they guarantee that the data transmitted to a public authority is clean and usable.
At STRADA, we are already prepared! Comprehensive support for transport operators
We anticipated the reform and implemented integration between our TMS and a rigorously selected, registered Approved Platform to provide the best possible support to carriers. This connection guarantees a fully automated flow, from your operating data to the creation of a structured, regulation-compliant electronic invoice.
Very soon, personalised support will be offered to provide you with detailed information on how we guide our clients through this regulatory transition.
The chosen Approved Platform offers:
a clear and intuitive interface for easily tracking the status of your invoices,
ISO 27001 certification, a guarantee of enhanced security,
secure legal archiving, compliant with the requirements of the reform.
For further information, Please do not hesitate to contact your sales representative.