Electronic invoicing: standards to harmonize practices

Is electronic invoicing the topic of tomorrow? Not really! Let's take a quick look back: since January 2021, companies have already been sending invoices to their public sector customers electronically, using the Chorus Pro portal. This practice will soon be extended to all transactions between VAT-registered companies established in France. The government's stated objective is to combat tax fraud. In principle, this was scheduled for July 2024, but in the summer of 2023, the government announced a postponement. The final date of entry into force is set for September 2026, with a staggered schedule.

Initially, all companies will be required to receive their invoices electronically, while only medium-sized companies and large companies will be required to issue electronic invoices. From September 2027, this rule will be extended to SMEs, micro-enterprises, and very small businesses: the whole country will issue electronic invoices, and only electronic invoices. Or, to be more precise, data flows (see box below).

E-reporting: cash register software on the front line

Electronic invoicing is only one of two aspects of the reform sought by Bercy. The second, e-reporting (echoing e-invoicing, the English term for electronic invoicing), covers a broader scope, dealing not only with transactions between professionals within the country, but also transactions with individuals and transactions with foreign companies. In this case, companies must send the tax authorities transaction and payment data that is not included in an electronic invoice.

So much so that e-reporting ultimately impacts the NF certification Cash register management software , also known as NF 525, and recognized as the benchmark for tax compliance and the integrity of cash register software. The NF 203 Software is also affected, in the B2B sector. The reform primarily concerns software publishers, acknowledges François Warcollier, CEO of Infocert, the organization mandated by AFNOR Certification to issue these NF stamps. It will eliminate bilateral invoices and replace them with data flows transmitted in an architecture that allows them to be shared with the DGFIP. Existing NF standards are therefore evolving to adapt to the situation. All software publishers need to take an interest in the subject now, urges François Warcollier. We are here to help them adapt so that they can guarantee continuity of service to all user companies.

The case of PAs*, partner dematerialization platforms

These electronic invoices—not to be confused with invoices sent as PDF files via email—must be submitted to a platform that will ensure their transmission from the issuer to the recipient: the famous PA, partner digitization platforms , accredited by the tax authorities. Each company will have to choose one or more PAs for issuing and/or receiving its electronic invoices from a range of 90 PAs currently available (June 2025), applying various criteria: sector specialization, type of services provided, rates, etc. All PAs are ISO 27001 certified and audited, particularly with regard to data security. And they must all be interoperable—standardization has made that happen!

But be careful... Don't rush into choosing a PA, advises Sandrine Hilaire, consultant at Bestways Consulting and vice president of the AFNOR standardization committee on electronic invoicing, which involves many stakeholders in the field. When it comes to switching from paper to digital, there are always two possible approaches: you can see it as either a constraint or an opportunity, she explains. Whatever your temperament, one thing is certain: this shift requires you to overhaul some of your processes. Do you know how much it currently costs you to issue an invoice, including checks and reminders? Do you know how much data you are required to include? (Spoiler: it's a double-digit number). Do you know how many VAT rates your accountant juggles on a daily basis? The reform will significantly improve your management and reporting.

Standard Z12-014: use cases weighed individually

When it comes to invoicing, there are dozens of special cases. With sector-specific characteristics, of course. This is the case, for example, in construction, transportation, agriculture, media, and real estate. But there are also a multitude of use cases: subcontracting, factoring, expense reports, multiple deliveries, monthly invoices, self-billing, VAT deposits, and more. There are also multi-vendor invoices and gift cards.

This is where voluntary standardization comes in: to incorporate all these use cases into the reform. We provide the general framework to be followed and invite the ecosystem to co-construct the modalities, explains Sébastien Rabineau for the DGFIP, a central department of the Ministry of Economy and Finance, which is leading the reform in France. Brought together by AFNOR, professionals transcribe existing best practices into voluntary standards. This is an act of trust on the part of the State.

The normative approach is based, as always, on the realities on the ground, and in particular on the specificities of French invoicing, adds Cyrille Sautereau, president of the national electronic invoicing forum (260 members), founder of Admarel, and president of the aforementioned AFNOR standardization commission. We have taken care not to leave anyone behind, while helping companies to improve. First of all, it is a question of explaining how the data usually found in invoices can be incorporated into the standard. But it is also sometimes a question of enriching the model to address certain specificities. For example, using sub-lines to detail a composite product such as a toy book, or showing subtotals.

He adds: "Much of our work involves reviewing specific needs and sharing them so that everyone can see how similar they are and thus apply the principle of 'same problems, same solutions'. The XP Z12-014 standard therefore remains closely aligned with European standards, while embracing the day-to-day reality of businesses. This voluntary standard is currently experimental (hence the prefix XP (pending NF) has just been released. in the AFNOR collection here It follows on from two initial standards from May 2025, also XP, entitled Z12-012 and Z12-13 These relate respectively to invoice message formats and profiles and lifecycle statuses, and to APIs for interfacing corporate information systems with PAs.

At least three secondary benefits

A small business issues an average of 125 invoices per year and receives 250. PAse's service offerings range from freemium offers, i.e., free for a limited scope, then paid for additional options, to offers that complement an existing service (management solutions, banking services, accounting services). This leads to prices ranging from a few euros per month to a few dozen euros for the most comprehensive service packages, which include automation, validation, payment, operational reporting, etc.

Among the secondary benefits of the reform (but they are not insignificant!), Cyrille Sautereau also mentions the supplier platforms of large companies, which all their small suppliers are required to use to submit their invoices, with a user experience that can sometimes be nerve-wracking. Electronic invoicing will save companies from having to navigate the various portals imposed by large accounts and will effectively reduce their administrative burden, confirms Sébastien Rabineau of the DGFIP. The government, for its part, will gather high-quality data that will enable it to better assess the health of a sector of activity or a region. In the same vein, another obligation linked to the reform (e-reporting, see box) is still under discussion, but promises to be much more complex than electronic invoicing. Regulatory working groups are also looking into this issue. Another related topic, because it concerns traceability and interoperability, is the standards specific to the digital product passport. (DPP, read here) and those of the universal language of logistics, which is currently being discussed at AFNOR with Geodis (SNCF group).

Last but not least: reducing VAT fraud, which is the backdrop to the reform. Italy is one step ahead of France: electronic invoicing has been mandatory there since 2019. That year, the measure generated around €3.5 billion in additional tax revenue, including around €2 billion from voluntary payments by taxpayers. According to the European Commission's 2023 report on the VAT gap, Italy recorded a 10.7% decrease (approximately €12.7 billion) in this gap between 2020 and 2021.