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Key takeaways
As of September 1, e-invoicing will become mandatory for businesses
However, incidents may occur during the transition phase
Our experts provide an overview of the main risks likely to arise after the reform comes into force
As of September 1, e-invoicing will become mandatory for businesses.
However, regulatory compliance alone does not guarantee a smooth transition. Experience from countries that have already implemented e-invoicing reforms shows that issues such as invoice rejections, data errors, and technical malfunctions can arise at go-live.
Our experts provide an overview of the key risks likely to emerge after the reform comes into force, along with practical levers to mitigate their impact and ensure long-term reliability of invoicing processes.
Immediate operational risks after implementation
A likely increase in invoice rejections
At the start of the reform, Schematron rules (legal validation schemas) will trigger rejections in the event of XML file structure anomalies. In addition, automated checks performed by accredited platforms will intensify.
In practical terms, any formatting, calculation, or customer identification error will lead to immediate rejection.
Feedback from early adopters shows that most anomalies relate to customer identifiers, non-compliant formats, and VAT inconsistencies.
An increase in rejections during the first weeks or months is therefore not only likely, but almost inevitable
Operational consequences of invoice rejections
A rejected invoice immediately disrupts the process: it is not delivered to the customer, payment timelines are extended, and teams must urgently correct the issue—potentially creating operational bottlenecks.
Such rejections require either correction of the original flow or its “reprocessing.” This may involve issuing an internal credit note or a corrective invoice.
The accumulation of these issues can quickly lead to operational overload, delays, and increased pressure on cash flow.
Data quality as a prerequisite for stable processes
Stricter requirements on format, structure, and calculations
Each invoice must comply with strict formatting standards and mandatory fields, all verified through automated platform controls.
Accurate billing address identification via the directory is also critical: outdated or incorrect data is enough to trigger a rejection.
If the issuing company does not have the correct level of detail (SIREN, SIRET, or service code) to target the expected recipient “granularity,” the invoice cannot be properly routed and may be rejected.
Embedding data quality into a sustainable governance framework
Stabilizing invoicing flows goes beyond correcting errors. Companies must implement continuous data governance. The ecosystem created by the reform requires robust governance, ongoing monitoring of anomalies, and continuous updates of reference data.
Data quality must become a collective reflex, not a one-off initiative.
Securing the post-go-live phase: diagnosis, remediation, and governance
Identifying and analyzing the root causes of rejections/incidents
In the days following the reform’s implementation, the priority will be to quickly isolate the causes of rejections.
Accredited platforms will provide full traceability of statuses, making it possible to pinpoint the exact origin of each incident:
- formatting errors;
- calculation inconsistencies;
- incomplete data.
A rapid and structured diagnostic is essential to prevent overload and address issues at their source.
Implementing operational corrective measures
Once root causes are identified, companies must promptly deploy corrective actions:
- updating systems and/or reference data;
- strengthening pre-issuance controls;
- training teams
The reform creates a demanding digital ecosystem in which every component—data, tools, platforms—must be perfectly aligned.
Establishing regular monitoring of rejections and a continuous improvement loop will be critical to sustainably stabilizing processes, particularly ahead of the full rollout of mandatory e-invoicing issuance in 2027.
E-invoicing represents a major structural shift for businesses: increased control requirements, higher data quality standards, and continuous process monitoring.
The post-go-live phase will be decisive in absorbing inevitable technical and operational adjustments while maintaining smooth invoicing processes.
In this context, having the right support makes all the difference. We help companies anticipate risks, diagnose rejection causes, enhance data reliability, and build a sustainable governance framework.
Our role: to secure the transition, stabilize processes, and enable organizations to navigate this regulatory milestone with confidence and control.
As September 1, 2026 approaches, the introduction of mandatory e-invoicing represents a major challenge for businesses. While regulatory compliance is essential, it does not in itself guarantee smooth operations post-transition. Experience from countries that have already implemented this reform shows that an adjustment phase may generate invoice rejections, data anomalies, and operational disruptions.
RSM France offers a dedicated “flash” support package designed to secure this post-reform phase. Our approach is based on a targeted diagnostic of invoicing processes and flows, identification of non-compliance risks, and analysis of potential causes of rejections or incidents.
We deliver practical recommendations and a prioritized action plan to enhance data reliability, limit financial and operational impacts, and embed data quality into a sustainable governance framework.
