E-invoicing: Insights from the Bercy meeting on the reform's implementation
As part of the e-invoicing reform in France, an important meeting was held at Bercy on February 16, bringing together the community of communication relays involved in the project.
This meeting provided several clarifications on the reform's implementation procedures, the next steps in the timeline, the technical preparation of platforms, and business support.
While some information has since evolved, particularly regarding terminology and the role of platforms, this meeting remains a significant milestone in structuring the system.
Today, businesses must continue to actively prepare for mandatory e-invoicing by choosing a PA – Partner Dematerialization Platform, by mapping their flows and progressively adapting their accounting, financial, and IT processes.
To support this transition, ICD International offers DEMATRUST, its dedicated e-invoicing solution, as well as e-invoicing support to help businesses structure their project.
A New Project Approach for the Reform
The e-invoicing reform is led by the Directorate General of Public Finance — DGFiP — and the State Financial Information Agency — AIFE.
Its objective is to modernize, simplify, and secure invoicing processes between businesses, while enabling better data transmission to the tax authorities.
During this meeting, the importance of collaboration among the various stakeholders was reiterated. The success of the reform relies on the involvement of the entire ecosystem:
- businesses;
- Partner Dematerialization Platforms;
- software vendors;
- integrators;
- accountants;
- finance departments;
- IT departments;
- professional organizations.
The DGFiP also presented a project approach more focused on the user's perspective. The goal is to bring more clarity, stability, and gradual implementation to the reform.
This phased approach is essential to allow businesses to adapt, test their processes, and choose the solutions best suited to their organization.
A phased deployment schedule
The reform is based on a phased schedule.
From September 1, 2026, all VAT-registered businesses must be able to receive electronic invoices.
On the same date, large companies and mid-sized companies must also issue their invoices electronically.
From September 1, 2027, very small businesses and SMEs must, in turn, be able to issue their electronic invoices.
This gradual approach allows businesses to progress step by step, according to their size, maturity level, and the complexity of their workflows.
However, waiting until the last minute would be a mistake. Even very small businesses and SMEs concerned by issuing in 2027 will need to be ready to receive their electronic invoices as early as 2026.
That's why it's important to anticipate now:
- choosing an Approved Platform;
- analyzing customer and supplier flows;
- the quality of third-party data;
- invoice formats;
- connections with ERP and accounting tools;
- status management;
- the impacts on finance, accounting, and IT teams.
For companies looking for a straightforward approach, ICD International also offers DEMATRUST Light, an offer designed to ease the transition into the reform.
From PDP to PA: an evolving terminology
During this meeting, the term used was still PDP – Partner Dematerialization Platform.
Since then, the terminology has evolved. It is now referred to as PA – Accredited Platform.
An Accredited Platform is an operator registered by the tax administration, responsible for ensuring the issuance, transmission, reception, and processing of electronic invoices.
It also plays a key role in transmitting invoicing, transaction, and payment data to the administration.
Specifically, a PA allows companies to:
- receive electronic supplier invoices;
- issue electronic customer invoices;
- transmit mandatory data to the administration;
- manage invoice lifecycle statuses;
- ensure interoperability with other platforms;
- secure exchanges;
- ensure the traceability of processing.
You can find a complete definition on our dedicated page: PA – Approved Platform.
Platform Registration: A Key Step
To meet the reform timeline, platform registration is a critical step.
Platforms must demonstrate their ability to meet the regulatory, technical, and security requirements set by the authorities.
This registration ensures that platforms are capable of managing the essential functions expected as part of the reform:
- issuing and receiving invoices;
- data transmission to the authorities;
- interoperability between platforms;
- data security;
- format compliance;
- status management;
- transaction traceability.
For companies, this is a crucial point. The choice of platform should not be solely technical or price-based. It must also be based on the operator's reliability, its integration capabilities, its experience with B2B flows, and its understanding of business use cases.
With DEMATRUST, ICD International supports companies in this transition with a solution designed to meet the reform requirements and the operational needs of financial departments.
Indispensable Technical Preparation
The Bercy meeting also emphasized the importance of technical preparation.
Electronic invoicing is not limited to sending a PDF by email. It relies on structured formats, standardized data, processing statuses, and exchanges between platforms.
Companies must therefore anticipate several key areas:
- mapping of inbound and outbound flows;
- identifying affected customers and suppliers;
- ensuring the reliability of SIREN, SIRET, and VAT data;
- the ERP's ability to generate the required data;
- integration with an Approved Platform;
- managing special cases;
- team training;
- implementing control processes.
This preparation is even more crucial for organizations that process large volumes of invoices, have multiple legal entities, or manage complex flows with their customers and suppliers.
Testing and Qualification: Securing the Transition to E-invoicing
The testing and qualification phases play a central role in successful deployment.
They enable verification of the platforms' and information systems' ability to correctly exchange the expected data.
These tests must specifically validate:
- connection to the necessary services;
- correct use of invoice formats;
- transmission of mandatory data;
- receipt of statuses;
- error management;
- compatibility with existing tools;
- handling business use cases.
For businesses, these testing phases are a way to reduce risks before the obligation comes into effect.
They also help identify discrepancies, missing data, or internal processes that need adaptation.
A reform impacting the entire organization
Mandatory e-invoicing is not just a tax or IT issue.
It concerns all invoicing processes, from issuance to payment, including reception, control, validation, reconciliation, and archiving.
Financial departments will notably need to ensure that invoices are correctly received, processed, tracked, and integrated into accounting tools.
IT departments will need to guarantee connections with ERPs, business software, and platforms.
Purchasing, sales, and administrative teams will also need to adapt their practices, particularly regarding third-party data management, statuses, and disputes.
This cross-functional dimension makes anticipation essential.
DEMATRUST: supporting businesses in their compliance
With DEMATRUST, ICD International offers a comprehensive solution to support businesses with the e-invoicing reform.
DEMATRUST centralizes, automates, and secures e-invoicing flows, while facilitating their integration with existing systems.
The solution meets the needs of businesses that wish to:
- comply with the reform;
- receive their e-invoices;
- issue their invoices in the required formats;
- track lifecycle statuses;
- transmit mandatory data;
- secure their exchanges;
- automate their accounting processes;
- improve visibility over their flows.
ICD International also assists companies in understanding the reform, preparing their data flows, and structuring their compliance project.
Key takeaways
The Bercy meeting on February 16 reiterated the major challenges of the e-invoicing reform: gradual implementation, collaboration, technical preparation, and business support.
Since then, the system has continued to evolve, notably with the widespread adoption of the terminology Certified Platform.
One thing remains certain: all companies will need to prepare for receiving e-invoices starting in 2026, and issuing them will gradually become mandatory depending on company size.
To succeed in this transition, it is essential to anticipate the choice of your platform, ensure data reliability, map your flows, and involve the relevant teams.
Do you want to prepare your company for mandatory e-invoicing? Discover DEMATRUST, ICD International's solution dedicated to the reform, or speak with our experts via our e-invoicing support page.
