Electronic Invoicing: The New Era of Business Management

2023 was supposed to be a pivotal year for the introduction of mandatory electronic invoicing between businesses in France, but there have been schedule adjustments. Let’s take a closer look at this major transformation and how Sonrysa can assist you in this digital shift.

1. Understanding Electronic Invoicing

According to the new Article 289 bis of the General Tax Code, an electronic invoice is an invoice issued, transmitted, and received in a digital format, containing a set of structured data, distinguishing it from traditional paper or PDF invoices.

2. The New Rules for Electronic Invoicing

A decree and an order, published in the Official Journal in October 2022, have defined the procedures for electronic invoicing, including approved formats and information to be transmitted to the tax authorities​. The allowed formats for electronic invoices include Cross Industry Invoice (CII), Universal Business Language (UBL), and a mixed format (XML file + PDF) with Factur-X as the standard format.​.

3. Tangible Benefits for Businesses

In addition to cost reduction (an electronic invoice costs around €1 compared to €10 for a paper one), electronic invoicing aims to enhance competitiveness, simplify VAT reporting obligations, improve the detection of tax fraud, and provide real-time tracking of economic activity.​.

4. Who Is Affected and When?

All French businesses will be gradually affected. The initial schedule had large enterprises starting in 2023, but it has been revised: starting from September 2026 for large enterprises and intermediate-sized companies (ETIs), and September 2027 for small and micro enterprises (PMEs and TPEs).

5. Sonrysa: Your Partner in the Transition

At Sonrysa, we understand the challenges and opportunities presented by this transition. Our IT management solutions are designed to facilitate this adaptation, providing tailored support to integrate new electronic invoicing practices into your operations.

6. Personalized Assistance

Our team of experts will guide you through each step, ensuring that your business not only complies with the new regulations but also leverages the benefits of electronic invoicing to optimize your business processes.

7. Ready for the Future

With Sonrysa, embrace the era of digitization with confidence. We are here to ensure that your transition to electronic invoicing is smooth, secure, and beneficial.