One Year Until E-Invoicing Reform: What You Need to Know and Implement

In one year, e-invoicing reform will become mandatory. All VAT-registered businesses will need to adapt their accounting and tax processes to this major transformation. This shift towards digitalization imposes strict obligations but also offers a strategic opportunity.
Discover the key steps to anticipate, comply with, and leverage this reform.

What are the deadlines for the e-invoicing reform?

Starting in 2026, the following obligations will apply:

• Mandatory electronic issuance: Large Enterprises (LEs) and Mid-sized Enterprises (MSEs) will have to issue 100% of their invoices in a standardized electronic format (UBL, UN-CEFACT CII, Factur-X).
• Transmission of transaction data: e-reporting obligation to the tax authorities for international B2B and B2C invoices.
• Universal reception: all businesses, regardless of their size, will need to be able to receive electronic invoices compliant with the formats defined by the reform.

What are the obligations associated with the reform?

The reform is not limited to the issuance and reception of invoices. It requires a complete overhaul of invoicing processes. Specifically, businesses will need to:

• Choose an Approved Platform (AP).
• Sign a formal agreement with the chosen platform or its commercial representative.
• Be integrated into the centralized e-invoicing directory.
• Be able to manage all lifecycle events (issuance, rejection, payment, credit notes, etc.).
• Apply specific rules to use cases (domestic, international, B2B, B2C invoicing).

What are the risks of non-compliance?

Failing to anticipate the reform or delaying its implementation can lead to serious consequences for businesses:

• Invoice rejections and inability to issue customer invoices, leading to payment delays and cash flow pressures.
• Tax risks related to non-compliance with regulatory requirements (tax audits, fines, etc.).
• Increased complexity of exchanges with business partners who are already compliant.
• Loss of competitiveness against better-prepared companies.

How to turn regulatory constraints into opportunities?

The reform also represents a tremendous opportunity to modernize companies' financial management. When well-prepared, it allows for:

• Automate and optimize financial processes by reducing costs associated with manual invoice processing and potential errors.
• Enhance traceability and transparency of exchanges through real-time monitoring.
• Accelerate payment cycles by streamlining invoice exchanges.
• Leverage billing data as a strategic tool for performance management and optimization.

How to prepare now?

With one year until the reform's implementation, it is essential to structure your approach in several steps:

1️⃣ Assess the company's digital maturity and the compliance of current processes.
2️⃣ Map existing invoicing flows, including customers, suppliers, and international specificities.
3️⃣ Select an Approved Platform based on business needs and invoicing volume.
4️⃣ Train accounting, financial, and IT teams on the new rules and formats.
5️⃣ Implement a pilot project starting in 2025 to test processes and anticipate adjustments.

Conduct an Audit now!

ICD International's Support

As an Approved Platform (PDP), ICD International already supports over 500 companies in their transition to e-invoicing.
Our multi-sector expertise and our presence both in France and internationally enable us to secure and simplify your compliance.

We offer:

• A solution compliant with French regulatory requirements and in over 60 countries: DEMATRUST.
• Seamless integration with your existing tools and systems (e.g., ERP).
• Personalized support, tailored to your company size and strategic challenges.

Key Takeaways

The e-invoicing reform is no longer a distant prospect: it will become a reality in one year. All companies must now anticipate the impacts and implement the necessary actions to be ready on time.

Rather than a constraint, this reform should be seen as a catalyst for modernization and performance. Companies that anticipate it will transform this obligation into a competitive advantage.

ICD International positions itself as a strategic partner to support you through this transition and make the e-invoicing reform a success for your organization.

Let's talk about it now!

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