This Tuesday, September 1 marks the D-day, or rather the F-day, for electronic invoicing.
From now on, all VAT-liable businesses must be able to receive electronic invoices. To do this, they must designate an accredited platform for this type of operation, among the 149 authorized by the French government.
In addition, large companies and those of intermediate size, i.e., with more than 250 employees, will be required not only to issue electronic invoices but also to transmit transaction and payment data to the French administration.
This point will concern only a small number of names in the sector.
“From a general standpoint, many players will not be affected as of September 1 by the reform.
I do not know the sector’s compliance rate, nor the level of maturity on the topic, but we have published a white paper and organized webinars on the subject…
Companies have been informed; it won’t be insurmountable. I think there is more anxiety than actual problems in reality“, reassures Valérie Boned, president of the employers’ union.
Like the government, she stressed relaxing the tone around the month change and the implementation of the reform.
From now on, all VAT-liable businesses must be able to receive electronic invoices. To do this, they must designate an accredited platform for this type of operation, among the 149 authorized by the French government.
In addition, large companies and those of intermediate size, i.e., with more than 250 employees, will be required not only to issue electronic invoices but also to transmit transaction and payment data to the French administration.
This point will concern only a small number of names in the sector.
“From a general standpoint, many players will not be affected as of September 1 by the reform.
I do not know the sector’s compliance rate, nor the level of maturity on the topic, but we have published a white paper and organized webinars on the subject…
Companies have been informed; it won’t be insurmountable. I think there is more anxiety than actual problems in reality“, reassures Valérie Boned, president of the employers’ union.
Like the government, she stressed relaxing the tone around the month change and the implementation of the reform.
Electronic invoicing: “more anxiety than problems”
According to figures released by the French Treasury, among the 4 million entities in France that report VAT in 2026, 58% were registered with a platform as of August 23, 2026.
Read: Electronic invoicing: “no penalties for any company in 2026!”
Is the sector ready to face the day after?
“We were at Bercy with Arnaud Fontanille (travel committee of EDV, editor’s note) and Lionel Weingaertner (tax committee, editor’s note) last week, as part of a discussion on electronic invoicing.
If there is no postponement of the reform, we have confirmation that, regarding business travel-specific issues, we will benefit from a long adaptation period.
For leisure travel agencies, in theory the reform was easier to implement, even if there were some technical subjects.
For aviation in a business travel context, the situation is more complex because the invoicing obligation weighs on suppliers, yet the information transmission chain through all intermediaries and up to the authorized platforms is not yet mature enough.
We have identified with these entities blocking points for which we do not have a solution,” the head of the group insisted.
And in response, the EDV obtained assurances from the Ministry of Economy.
The office of David Amiel, minister of Public Action and Accounts, reminded that September 1 is not a hard deadline but rather the launch of this fiscal revolution.
Beyond a transition period, the government reassured everyone: there will be no penalties for any company, the minister’s office affirmed.
Read: Electronic invoicing: “no penalties for any company in 2026!”
Is the sector ready to face the day after?
“We were at Bercy with Arnaud Fontanille (travel committee of EDV, editor’s note) and Lionel Weingaertner (tax committee, editor’s note) last week, as part of a discussion on electronic invoicing.
If there is no postponement of the reform, we have confirmation that, regarding business travel-specific issues, we will benefit from a long adaptation period.
For leisure travel agencies, in theory the reform was easier to implement, even if there were some technical subjects.
For aviation in a business travel context, the situation is more complex because the invoicing obligation weighs on suppliers, yet the information transmission chain through all intermediaries and up to the authorized platforms is not yet mature enough.
We have identified with these entities blocking points for which we do not have a solution,” the head of the group insisted.
And in response, the EDV obtained assurances from the Ministry of Economy.
The office of David Amiel, minister of Public Action and Accounts, reminded that September 1 is not a hard deadline but rather the launch of this fiscal revolution.
Beyond a transition period, the government reassured everyone: there will be no penalties for any company, the minister’s office affirmed.
Electronic invoicing: “no common ground found”
The administration also stated its intention to position itself as a facilitator of the reform.
Regarding the sector, a few issues remain regarding relationships with transportation.
The union president notably dismissed the myth of direct invoicing by SNCF to the final client.
A use case developed specifically for the sector allows the business travel agency to produce a single document gathering all the client’s travel expenses.
The main question remaining open, in both aviation and rail, is who will fund the development of the necessary technological tools to eliminate these friction points.
“In the business travel area, there are many tools, back-office systems, and various technologies… that do not align with implementing electronic invoicing.
For the case 39 of this reform, which deals with an intermediary’s invoice covering goods or services provided by multiple sellers, we obtained an exemption from Bercy.
We are talking about a use case that did not exist before, and for which we obtained from the government the possibility for the business travel agent to maintain the link and invoicing with the client.
I told you what I told David Amiel: for 15 to 20% of cases with carriers, there is no solution“, she reveals to us.
Thus, if the sector had not secured this exemption, the business travel client would have received thousands of invoices from carriers.
Thanks to lobbying, the sales outlets will provide a single document listing all services, followed by an annex document listing all expenses billed by suppliers.
On this issue, not everything will be finalized or optimized yet, as carriers face information complexity.
Regarding the sector, a few issues remain regarding relationships with transportation.
The union president notably dismissed the myth of direct invoicing by SNCF to the final client.
A use case developed specifically for the sector allows the business travel agency to produce a single document gathering all the client’s travel expenses.
The main question remaining open, in both aviation and rail, is who will fund the development of the necessary technological tools to eliminate these friction points.
“In the business travel area, there are many tools, back-office systems, and various technologies… that do not align with implementing electronic invoicing.
For the case 39 of this reform, which deals with an intermediary’s invoice covering goods or services provided by multiple sellers, we obtained an exemption from Bercy.
We are talking about a use case that did not exist before, and for which we obtained from the government the possibility for the business travel agent to maintain the link and invoicing with the client.
I told you what I told David Amiel: for 15 to 20% of cases with carriers, there is no solution“, she reveals to us.
Thus, if the sector had not secured this exemption, the business travel client would have received thousands of invoices from carriers.
Thanks to lobbying, the sales outlets will provide a single document listing all services, followed by an annex document listing all expenses billed by suppliers.
On this issue, not everything will be finalized or optimized yet, as carriers face information complexity.
Electronic invoicing: no solution yet for SNCF groups
Between August 31, 2026 and September 1, 2026, we moved from a lack of invoicing for SNCF or Air France to electronic invoicing, with data exchanges between all parties.
One of the main friction points, with no solution at this stage, remains SNCF’s reserved groups.
It seems this activity is under the radar of the rail operator, as group organizers face many hurdles. Earlier this year, their portal was taken offline, leaving professionals without a solution.
Moreover, the events sector also faces issues that will need to be addressed.
For some topics, discussions are well underway. For others, it is more delicate.
“We share the same objective, with SNCF and others, which is to implement the changes without disrupting the current operating model.
That said, it requires development, hence costs, and sometimes we do not reach an agreement. There are planned talks with the rail carrier to progress on groups.
Regarding applying the VAT regime for training with the OPCO, in the past refunds included VAT. Now, it must be excluded.
This is not strictly a matter of electronic invoicing, but it is essential to align for the reform’s rollout, in the case of employees undergoing training.
concretely, those who followed our recommendations will go through without hitches. For business travel, we also benefit from a tolerance.
The recommendation I want to share with your readers is to follow what we are doing, and everything will go smoothly, concludes Valérie Boned.
One of the main friction points, with no solution at this stage, remains SNCF’s reserved groups.
It seems this activity is under the radar of the rail operator, as group organizers face many hurdles. Earlier this year, their portal was taken offline, leaving professionals without a solution.
Moreover, the events sector also faces issues that will need to be addressed.
For some topics, discussions are well underway. For others, it is more delicate.
“We share the same objective, with SNCF and others, which is to implement the changes without disrupting the current operating model.
That said, it requires development, hence costs, and sometimes we do not reach an agreement. There are planned talks with the rail carrier to progress on groups.
Regarding applying the VAT regime for training with the OPCO, in the past refunds included VAT. Now, it must be excluded.
This is not strictly a matter of electronic invoicing, but it is essential to align for the reform’s rollout, in the case of employees undergoing training.
concretely, those who followed our recommendations will go through without hitches. For business travel, we also benefit from a tolerance.
The recommendation I want to share with your readers is to follow what we are doing, and everything will go smoothly, concludes Valérie Boned.
Published by Romain Pommier Journalist – TourMaG.com See all articles by Romain Pommier
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