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The deadline for the electronic invoicing reform has been changed three times since it was first announced. This time, the timeline is set: starting September 1, 2026, all VAT-registered businesses must be able to receive electronic invoices. Large companies and mid-sized companies will also be required to issue electronic invoices starting on that date. Small and medium-sized enterprises (SMEs), very small enterprises, and micro-enterprises will have until September 1, 2027, to begin issuing them.
For an accounting firm, this reform has implications on two levels: ensuring your own firm’s compliance, and supporting your clients, who will increasingly turn to you for guidance on this topic. This article focuses on the first point from an IT perspective: what you need to prepare for technically, setting aside the tax and accounting issues that fall within your area of expertise—not ours.
What's Changing in Practice
- Receipt: Mandatory for all businesses as of September 1, 2026, regardless of size.
- Effective Date: September 1, 2026, for large companies and mid-sized companies; September 1, 2027, for small and medium-sized enterprises (SMEs), very small businesses, and micro-enterprises.
- E-reporting: Submission of transaction data to the government, on the same schedule as the issuance.
- Terminology: The term PDP (Partner Digital Invoicing Platform) has been officially replaced by PA (Approved Platform), although PDP remains widely used in everyday language. All invoices must be processed through one of these state-registered platforms or through the Public Invoicing Portal (PPF).
What this means for your firm from an IT perspective
Choosing a platform is just the tip of the iceberg. The real work happens before and after: making sure your software integrates properly with it, and that the archiving system remains reliable for the legally required retention period.
Connect your business software to the certified platform
Cegid, Pennylane, My Unisoft, ACD, Agiris: Each of these tools has its own integration roadmap with approved platforms. Before choosing an approved platform, you must verify its actual compatibility with your current software environment—not just with the theoretical standards of the Factur-X format. A poorly chosen platform can result in duplicate data entry or a disruption in the workflow between your accounting software and your invoicing system. Our article on business software development details how we integrate these accounting environments on a case-by-case basis.
Ensuring the Security of Archiving with Legal Validity
Electronic invoices must be archived under conditions that ensure their integrity and traceability throughout the entire legally required retention period. This requires a secure storage infrastructure, with tested backups and access controls—not just a shared folder on the firm’s network.
Adapting Your Electronic Document Management (EDM) System
For law firms that process a large volume of invoices for their clients, automating indexing and approval workflows has become a key productivity issue—not just a compliance one. Now is the time to assess whether your current document management system can properly handle this new workflow or if it needs to be adapted.
Preparing for the September 2026 peak load
With the requirement for all parties to receive electronic submissions effective September 1, 2026, the volume of electronic data to be processed will increase significantly—even for firms whose clients are not yet required to submit electronic data. An infrastructure that is already operating at the limits of its capacity will be more severely impacted by this shift than a system that is properly scaled.
Mistakes to Avoid
- Waiting until the deadline to choose a platform: the testing and integration phases for business software take time; starting as September 2026 approaches leaves little leeway to correct any integration issues.
- Choosing a platform without checking its compatibility with your existing tools: There are many approved platforms, but not all of them integrate as well with Cegid, Pennylane, or My Unisoft.
- Neglecting archiving security: Regulatory compliance does not end with transmission or receipt; it also covers long-term retention.
- Approaching the issue solely from a business perspective: The reform has a real IT component (integration, security, capacity) that should be addressed in advance with your IT service provider, not just with your software vendor.
How IT Systèmes Supports Accounting Firms in This Area
We are not certified public accountants and do not provide advice on the tax aspects of the reform. Our role is limited to the IT side: the technical integration of your approved platform with your line-of-business software, securing and archiving your data, and migration if your current infrastructure needs to be upgraded to handle the new data flow. For over 15 years, we have been supporting more than 150 accounting firms in France with these systems (Cegid, Pennylane, ACD, My Unisoft, Agiris, RCA, Silaé).
The reform has already been postponed three times since it was announced. That's no excuse for waiting until the last quarter to get started.
To learn more about the support we offer accounting firms, visit our dedicated page.
FAQ
What is the deadline for electronic invoicing in 2026?
As of September 1, 2026, all businesses subject to VAT must be able to receive electronic invoices. Large companies and mid-sized companies must also issue them as of that date. Small and medium-sized enterprises (SMEs), very small enterprises, and micro-enterprises have until September 1, 2027, to begin issuing them.
What is the difference between a PDP and an Approved Platform (PA)?
This refers to the same system: PDP is the former name, while PA (Approved Platform) is the current official term. Both terms are used interchangeably in everyday language.
Should an accounting firm choose a different platform than its clients?
Yes, as a VAT-registered business, the firm must choose an approved platform for its own invoicing, regardless of the platforms its clients choose for theirs.
What should a firm check before choosing its approved platform?
True compatibility with its existing business software (Cegid, Pennylane, My Unisoft, etc.), the proposed conditions for legally admissible archiving, and the platform’s ability to handle the firm’s volume of invoices without interrupting the workflow.
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