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Electronic invoice processing and archiving

In order to address a number of issues (improving business productivity, reducing VAT fraud, which accounts for billions of euros in losses every year, etc.), the French government plans to make electronic invoicing the general rule for B2B exchanges from September 1, 2026(the date originally scheduled for 2024 has been postponed).
But what about the archiving of these documents?
The situation remains unclear as to whether the State will take full responsibility for the archiving of invoices in France within the framework of the Finance Law and the use of the Public Billing Portal.
In any case, the obligation to dematerialize invoices will only concern French B2B relations and French companies will therefore be responsible for archiving invoices from foreign suppliers.
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