Electronic invoicing: turning compliance into accounting automation

Electronic invoicing is entering a practical phase. From 1 September 2026, all affected French businesses must be able to receive electronic invoices. SMEs will then need to be able to issue them from 1 September 2027.

But reducing this project to selecting a platform would be a mistake.

Electronic invoicing changes how an invoice is created, sent, received, checked, and recorded. It therefore affects management tools, accounting software, ERP, CRM, and sometimes industry-specific applications.

For an SME leader, the goal is to remain compliant without adding another layer of manual work. For an IT department, the challenge is to connect multiple systems without compromising the information system.

This is where electronic invoicing directly intersects with accounting automation.

What electronic invoicing really changes

An electronic invoice is not just a PDF sent by email.

It must contain structured data. This data can be read and processed automatically by software. The invoice must also transit through a state-approved platform, formerly known as a dematerialisation partner platform (PDP).

A standard PDF or a scanned paper invoice alone does not meet the new rules. The invoice must comply with a format specified by the reform and follow a compliant transmission process.

The most common formats are Factur-X, UBL, and CII. They enable tools to recognise precise information, such as the supplier, customer, date, net amounts, VAT, or payment terms.

This evolution facilitates accounting automation. Well-structured data no longer needs to be manually copied from one document to another.

What is the timeline for SMEs?

The timeline unfolds in two major stages.

From 1 September 2026, all businesses, regardless of size, must be able to receive electronic invoices. Large companies and mid-sized enterprises must also be able to issue them by this date.

From 1 September 2027, SMEs, VSEs, and micro-enterprises will in turn have to issue their invoices electronically and submit the data required for e-reporting.

This calendar is not an interpretation: it is published as such by the French tax administration (DGFiP), with one legal detail that matters. The obligation to receive from 1 September 2026 applies "to all companies whatever their size", on the basis of article 51 of the law of 4 August 2008 on the modernisation of the economy, and it is triggered "as soon as their supplier is required to issue invoices in that format". Put plainly, a very small business has nothing to issue before September 2027, but it may receive an electronic invoice from a large supplier as early as September 2026 — and it must then be able to receive it. The split between large and mid-sized companies on one side, and SMEs, very small and micro-enterprises on the other, rests on statutory size thresholds, not on a voluntary declaration. Official calendar: the DGFiP's official answer on the reform's start dates.

An SME should therefore not wait until September 2027 to take action.

From September 2026, it may receive an electronic invoice issued by a large supplier. It must have chosen an approved platform and organised the processing of these invoices.

This first deadline directly concerns procurement, accounts payable, and internal validation processes.

E-invoicing vs. e-reporting: what’s the difference?

The reform is based on two mechanisms.

The e-invoicing refers to the issuance, transmission, and receipt of electronic invoices between VAT-registered businesses in France for relevant transactions.

The e-reporting involves transmitting certain data to the tax authorities, which may not always pass through an electronic invoice. This can include transactions with individuals or certain operations with foreign-based companies.

The certified platform plays a central role. It transmits invoices, extracts useful data, and sends the required information to the tax authorities. It can also convert certain formats to facilitate exchange between supplier and customer.

For businesses, these two mechanisms must be integrated into a single approach. You need to know which operations fall under e-invoicing, which under e-reporting, and what data is available in your current tools.

The real issue is not just the platform

Choosing a certified platform is mandatory. But this choice alone is not enough to create an efficient process.

A platform can receive an invoice without automatically matching it to an order. It can transmit a status without updating the ERP. It can make an invoice available without triggering the correct validation workflow.

Without integration, teams risk shifting manual tasks rather than eliminating them.

For example, someone might download an invoice from a platform, check its content, look for the right cost center, request validation by email, and then re-enter the information into the accounting software.

The business then complies with part of the requirement. But it does not truly benefit from accounting automation.

The question to ask is therefore not just: "Which platform should we choose?"

You must also ask:

• How does the invoice enter our system?
• Where are customer and supplier data stored?
• Which tool generates the invoice?
• Who approves a purchase invoice?
• How are accounting entries generated?
• How do statuses and rejections reach the teams?

These answers help build a workflow tailored to the business.

How to automate customer invoicing

In many SMEs, the data required for invoicing already exists across multiple tools.

The CRM holds customer information. The business software contains the services performed. The ERP stores products, prices, or orders. The accounting software then receives the entries.

When these tools don’t communicate, teams manually re-enter the same data multiple times. This increases the risk of errors and slows down invoice issuance.

Automating invoicing can connect these different steps.

A validated order can trigger the creation of a draft invoice. The system then checks the mandatory information. The invoice is sent to the approved platform, and its status is returned to the ERP or management software.

Depending on the chosen process, a rejected invoice can create a task for the right team member. An accepted invoice can update the customer file. An overdue deadline can trigger a tailored reminder.

Accounting automation, therefore, is not just about generating an entry. It enables information to flow between sales, administrative, and financial departments.

How to automate supplier invoice processing

Receiving invoices is often the first point of contact SMEs have with the reform.

A supplier invoice arrives on the approved platform. It must then be checked, assigned, validated, and recorded.

With proper integration, structured data can be sent to the ERP or accounting software. The system can identify the supplier, suggest an accounting code, assign a cost center, or match an associated order.

Rules can also detect certain discrepancies:

• an amount differing from the order;
• an invoice number already used;
• inconsistent VAT;
• an invoice received from an unknown supplier;
• a missing delivery note;
• exceeding the threshold set for validation.

Compliant invoices then follow a fast-track process. Invoices with anomalies are routed to the right person.

This workflow reduces scattered email exchanges. It also improves traceability. Every validation, rejection, or correction request can be tracked in the system.

E-invoicing: what data needs to be prepared?

The quality of automation depends directly on the quality of the data.

Before connecting tools, customer and supplier records must be verified. SIREN numbers, addresses, VAT regimes, and invoicing details must be accurate.

The reform also introduces new mandatory details once the emission obligation applies to the company. These include the customer’s SIREN number, the transaction category, the delivery address if it differs from the invoicing address, and, if applicable, the mention related to VAT payment on receipts.

Missing data can block the workflow. Data present in three different tools can also create inconsistencies.

For the IT department, the project involves defining a single source of truth. The CRM can serve as the master for commercial data. The ERP can manage orders and products. The accounting software can remain the reference for accounts and ledger entries.

Each piece of information must have a clear origin.

What architecture should an SME plan for?

A simple architecture can combine four components.

The first is the software that generates or receives business data. This could be a CRM, an ERP, invoicing software, or a custom application.

The second is the integration layer. It connects tools, transforms data, and triggers automations. Depending on the context, this layer may use APIs, webhooks, or an automation platform.

The third component is the certified platform. It ensures compliant invoice exchange and transmits the required data.

The last is the accounting system. It receives validated information, generates ledger entries, and feeds financial tracking.

For IT departments, interfaces must comply with the standards for formats, invoice statuses, and APIs. The official technical specifications cover invoice messages, lifecycle statuses, and connections between information systems and certified platforms.

Those specifications have precise references, and that is what to ask a software vendor or systems integrator for, rather than a general promise of compliance. The common baseline is set out in three standards from the standardisation committee run by AFNOR, the French standards body: XP Z12-012 for formats and profiles (invoice messages and lifecycle statuses), XP Z12-013 for the APIs used to interface company information systems with the certified platforms, and XP Z12-014 for B2B use cases. On top of those sit the administration's external specifications, at version 3.2, which describe the directory and declaration services of the public invoicing portal along with the collection of invoice, transaction and payment data; exchanges with the public sector fall instead under the Chorus Pro specifications. An integration brief that cites those three standards is a workable brief; one that says "compliant with the reform" is not. Reference: external specifications and standards published by the DGFiP.

The goal is not to multiply tools. It is to define a stable, documented, and easily supervised workflow.

How to choose a certified platform and the right tools?

Certification confirms that the platform meets the regulatory requirements set by the government. It does not guarantee that it aligns with your company’s processes.

You must therefore assess its ability to integrate with your environment.

First, review the available connectors, API quality, status management, export options, support offered, and compatibility with your accounting software.

Also check multi-company, multi-establishment, or multi-validation workflow support. An SME with multiple business lines has different needs than a company issuing only a few invoices per month.

The official list of certified platforms is published and updated by the French Directorate General of Public Finance. The e-invoicing directory also allows you to verify a company’s receiving platform and electronic invoicing address.

Two things are worth knowing before you consult that list. The first is its size: as recorded on 26 August 2026, it holds close to 150 registered operators awaiting their audit report, plus around twenty operators awaiting interoperability testing. The market is therefore highly fragmented, and consolidation before 2027 is likely: the vendor's financial solidity is a selection criterion on a par with its connectors. The second is what the approval actually certifies: to obtain registration, an operator must file a dossier demonstrating its tax compliance, the security of its infrastructure and data, and its technical interoperability with the public invoicing portal and with other platforms — with final registration granted only after passing the tests. Approval therefore validates technical capability and security, not functional fit with your processes. Current list: the DGFiP's list of certified platforms.

The final choice should involve management, finance, accounting, and IT. A tool selected solely on price may lead to unforeseen integration costs or manual tasks.

A simple method to prepare the project

The first step is to map current workflows. Track a customer invoice from order to payment. The same process should be applied to a supplier invoice.

The second step focuses on data. Missing information, duplicates, and conflicting sources must be identified.

The third step is to define the target process. The company decides which tasks will be automated, which controls will remain manual, and which events should trigger an alert.

The fourth step involves selecting tools and integrations. The certified platform, CRM, ERP, business software, and accounting system must be able to exchange the right data.

Finally, test the workflow with real cases. Credit notes, deposits, rejected invoices, partial orders, and foreign customers should all be included in testing.

This method prevents replicating a flawed process in a new tool.

What benefits can you expect from accounting automation?

Electronic invoicing creates a common framework. Accounting automation enables you to extract operational value from it.

A structured invoice can be processed faster. Controls can be applied consistently. Teams gain better status tracking. Information is less scattered.

Official sources highlight simpler daily management, improved compliance, reduced processing time, and enhanced accounting tracking and cash flow.

It is worth restating what the administration is after, because it sheds light on the technical trade-offs. The DGFiP sets out four objectives: strengthening companies' competitiveness through the gains of digitisation, eventually simplifying VAT reporting obligations by pre-filling VAT returns, improving the fight against VAT fraud for the benefit of good-faith operators, and improving real-time knowledge of economic activity. VAT pre-filling is the one with the most concrete effect on your organisation: it assumes the transmitted data is right first time, which shifts the checking effort upstream, to the moment of issuance. You also need to look beyond 2027. The French reform sits inside the European "VAT in the Digital Age" (ViDA) package, published in the Official Journal of the European Union on 25 March 2025, which will make digital reporting mandatory for cross-border B2B transactions from 1 July 2030 and will require Member States operating a domestic real-time reporting system to align it with the EU model and standards by 1 January 2035. The European Commission estimates that the move to e-invoicing will cut VAT fraud by up to €11 billion a year and reduce administrative and compliance costs by more than €4.1 billion a year over ten years. In practice: an architecture built in 2026 will have to follow a European standard by 2035, which argues for standardised interfaces over proprietary connectors. Sources: the objectives of the reform according to the DGFiP and the European Commission's "VAT in the Digital Age" dossier.

However, these benefits are not automatic.

They depend on how tools are connected and the rules implemented. A company that retains manual re-entry will remain exposed to delays and errors, even with a compliant platform.

Turning the reform into a useful project for the business

Electronic invoicing is mandatory. But it can also serve as a starting point for smoother management.

The right approach is not to add a platform between two manual tasks. It is to rethink the entire invoicing workflow.

For an SME, this may mean connecting the CRM to the invoicing software, automatically transmitting documents to the approved platform, syncing statuses, and feeding accounting without re-entry.

Scroll supports executives and CIOs in this process. We map workflows, select useful integrations, and implement automation between your sales, invoicing, and accounting tools.

The goal is simple: meet electronic invoicing obligations while building accounting automation that truly fits your business operations.