Legislation and archiving

E-invoicing reform: how will pre-filled VAT declarations be reconciled with VAT returns? The aim of the e-invoicing reform, which will come into force progressively from 2026, is to modernize VAT collection and reduce fraud. The [...]

Value Added Tax (VAT) is a major source of revenue for the member states of the European Union. However, the growth of e-commerce, the increasing number of transactions and the emergence of new technologies mean that VAT regulations need to be modernized. The aim of the ViDA directive is to harmonize measures across Europe to increase their effectiveness and reduce tax fraud.

In accounting, paper is a medium that is tending to disappear in favour of digital format. Dematerialisation also concerns the archiving of documents. It offers many advantages: saving time, space and costs. But digital storage must comply with a number of rules. In this article, discover the rules of archiving with probative value as well as the challenges and benefits for companies.

The introduction of mandatory electronic invoicing has been postponed until 2026. However, French companies are already encouraged to digitize part of their accounting department to be ready when the time comes. Changes to business processes, new methodologies, new opportunities... We take a look at the impact of mandatory electronic invoicing on companies.

The widespread use of e-invoicing is becoming an unavoidable reality for all French companies involved in B2B transactions, with the next deadline for all French companies to receive electronic invoices being September 1, 2026. This transition to digital invoicing, encouraged by the EU, is aimed at combating VAT fraud, but also offers a series of significant advantages in terms of invoice management. We'd like to take a closer look at the concept of e-invoicing, its implications and how it complements e-reporting. The aim is to enable you to make a risk-free transition, so that you can rapidly increase the efficiency of your invoicing processes!

Originally scheduled to come into force on July 1, 2024, the widespread introduction of electronic invoicing for French companies has been postponed until 2026. This is due to a lack of anticipation on the part of structures, but also to the desire to smooth the transition for organizations, still too few of which have put in place appropriate measures. New timetable, reasons for postponement, future projections...

nitially scheduled to take effect on July 1, 2024, but finally postponed to 2026, the e-invoicing obligation is still generating confusion. This is due in particular to the change in the system for transmitting and receiving electronic invoices that accompanies it: companies will now have to go through a dematerialization platform. This implies the arrival of new players in the dematerialization circuit. After the reform, only the Public Billing Portal (PPF) and partner dematerialization platforms (PDP) will be authorized to send invoices directly. And what about dematerialization operators? Let's talk about them.

Initially scheduled for July 1, 2024, but finally postponed to 2026, the obligation to use electronic invoicing is bringing in new players. Under the new system for transmitting and receiving electronic invoices, companies will send them to their customers via a dematerialization platform. They will no longer be able to do so directly between themselves! Public Invoicing Portal (PPF), Partner Dematerialization Platforms (PDP) or Dematerialization Operators (OD)... the choice of these intermediaries is wide, penalizing companies that can quickly feel disoriented in this new ecosystem. What type of platform should you choose? What are their differences? Here's how.

Although the obligation to issue invoices electronically will only come into effect from 2026, it's important to start preparing today for the many changes to come. From 2026, all companies subject to VAT will have to issue invoices in electronic format, regardless of their size or sales. What steps can you take now to anticipate this new organization? Here's our advice.

Between 2024 and 2026, electronic invoicing will gradually become compulsory for all businesses subject to VAT. From this date, companies will no longer be able to send invoices to each other, but will have to use platforms: either the public invoicing portal (PPF) or a partner dematerialisation platform (PDP). While the generalisation of electronic invoicing should considerably change the invoicing landscape, we would like to take a look at the main changes to come.

Archiving documents, and invoices in particular, is often a laborious and time-consuming task, but one that companies are obliged to undertake. As is often the case, this is an area where the dematerialization of processes has many positive impacts. As long as the rules of legal archiving are respected!

What is an invoice? What information is required? In what form should they be exchanged? How long should they be kept? We've dug up all the answers to these crucial questions for B2B relations!