The reform of the electronic invoicing is emerging as one of the major projects for French companies in the coming months. As the regulatory outlines become clearer, one question constantly arises among SME leaders: what are the dates to remember? And especially: when should we really prepare?
With the implementation of the reform postponed to September 2026, the schedule remains structured, but it requires an immediate anticipation, especially for SMEs with a turnover of 5 to 30 million euros that are at the heart of compliance, organization, and IT integration issues.
Here is a clear breakdown of the official schedule and the steps to follow.
September 2026: obligation to receive for all companies
Starting from September 2026, all companies subject to VAT in France must be able to receive an electronic invoice in structured format (Factur-X, UBL, CII).
What this means for your SME:
- You must choose a Certified Platform (CP) or use the PPF.
- Your tools (ERP, CRM, business software) must be able to import a structured electronic invoice.
- Your teams (sales, finance, accounting) must be trained on the new supplier flow.
👉 This is the deadline essential for all SMEs, regardless of their size.
After 2026: mandatory issuance (gradual deployment)
The exact schedule for issuance (e-invoicing) will be confirmed by the DGFiP, but the logic will remain the same: a gradual compliance, by type of business.
The transition will occur according to:
- the size of the company,
- the maturity of the information system,
- the adaptability of internal processes.
The main planned steps:
Phase 1: large companies
First to transition (confirmed by the DGFiP during the initial announcements).
Phase 2: mid-sized companies
Phase 3: SMEs and very small enterprises
Last phase — but these are the companies that will have the greatest need for support due to the diversity of tools and processes.
Even if issuance is not mandatory from 2026, an SME must prepare for it simultaneously, as the choice of the PA, the analysis of flows, and the interconnection of IS must be considered globally.
The other obligation: e-reporting
In parallel with issuance and reception, companies will need to transmit additional information to the administration via the e-reporting, particularly for:
- B2C sales,
- sales outside France,
- operations that do not lead to e-invoicing.
Deadline for e-reporting
It will follow the same pace as e-invoicing (gradual deployment), but must be anticipated during the implementation of the PA platform.
Why you should not wait until 2026
Many SMEs are likely to wait until the last minute. However, the DGFiP, ERP publishers, and accountants emphasize:
2026 is just around the corner.
Reasons to start now:
- Approved Platforms (PA) will be in high demand starting in 2025.
- ERP interconnection projects can take 2 to 6 months.
- Team training requires several internal sessions.
- The risks of invoice rejection in 2026 can lead to cash flow losses.
- SMEs need to review their sales / finance / accounting processes before, not during the transition.
Companies that anticipate will have a smooth adoption.
Others will see their flows disrupted.
The 4 main steps to meet the schedule
To calmly follow the deadlines 2026–2027, an SME must structure its actions:
1
Compliance audit
Mapping of flows: issuance / reception / validation / accounting integration.
2
Choice of the Approved Platform (PA)
Evaluation of solutions based on: volumes, ERP, workflows, costs, API, reporting.
3
Interconnection & configuration of the IS
Joint work between finance, accounting, sales administration, and IT.
4
Training & change management
Explanation of formats, new processes, roles, and responsibilities.
The recommended schedule for an SME
Here is a realistic schedule, based on our experience with SMEs 5–30M€ :
Audit & choice of PA
Identify the gaps + define the target + choose the platform.
Interconnection with the ERP & integrations
Setting up connectors, data mapping, testing, corrections.
Internal tests & team training
Simulation of internal flows + accounting validation + adjustments.
Pre-production & securing flows
Prepare for the actual switch.
Check the entire process “order → invoice → accounting”.
Entry into force
Your SME must be operational from day 1.
How Advanced Conseil supports you in this schedule
We have designed a comprehensive audit offer (<10K€) tailored for SMEs with a turnover of 5 to 30 million euros:
Organizational audit & IS
Gap analysis with the reform
Comparison & recommendation Approved Platform (PA)
Target architecture e-invoicing / e-reporting
Operational roadmap until 2026
Coordination with the accountant and the ERP
Feedback & prioritized action plan
We help you to be compliant on time, with a smooth transition for your teams.