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For multinational organisations, the rollout of France’s e-invoicing mandate on 1 September 2026 is an opportunity to build a structured approach to e-invoicing implementation.
The EU’s VAT in the Digital Age package (ViDA) is accelerating the move towards digital VAT reporting and e-invoicing in Europe, so the businesses that are ready to manage regulatory change will be better placed to meet new requirements across markets.
This case study shows how a leading aparthotel group worked with RSM to prepare for France’s e-invoicing mandate.
How France’s e-invoicing works
Phased roll out
As part of France’s e-invoicing reform, large enterprises and mid-sized companies (ETIs) established in France will be required to issue and receive invoices through an approved platform starting September 1, 2026.
For small and medium-sized businesses (SMEs) and very small enterprises (VSEs) defined as having annual revenue below €50 million and fewer than 250 employees, the rollout will follow a phased approach:
- From September 1, 2026: Businesses must be able to receive supplier invoices via an approved platform.
- From September 1, 2027: Businesses will also be required to issue customer invoices through this system.
This phased implementation allows smaller organizations additional time to adapt their processes and systems, while ensuring full compliance with upcoming regulatory requirements.
Certified partner platforms (PDP)
Companies must use a certified partner platform, known as a PDP, to manage invoice exchange and reporting. These platforms support two core requirements:
E-invoicing: Domestic B2B invoice exchange between companies operating in France.
E-reporting: Reporting of transactions outside domestic B2B e-invoicing, including business-to-consumer and international flows.
Preparing an aparthotel group for the reform
Company profile
A leading aparthotel group with more than 95 establishments across France and €205 million in turnover.
Core need
The group needed to understand its obligations, assess its software environment, and prepare its organisation for a phased reform affecting invoicing, VAT, systems and internal processes.
The group manages a complex software environment with separate tools for supplier invoices, hotel revenue management, accounting, and expense reports.
Its client base includes individuals, French business travellers, and foreign business travellers, creating multiple flow types and reporting considerations. This made preparation more than a platform selection exercise, as the business needed to understand how the reform would affect its data, billing templates, processes, software, and internal organisation.
RSM helped the aparthotel group prepare for e-invoicing by:
- Analysing existing processes, data, and billing templates across activities and flow types.
- Clarifying the projects needed to comply.
- Assessing the compliance level of current solutions.
- Supporting software and platform selection.
- Mapping the impacts across the organisation and preparing a practical implementation timeline.
Outcomes
- Clear understanding of obligations and an actionable pathway to compliance.
- An approved platform best suited to the company’s needs.
- Stronger change management for the internal organisation.
Tax, Legal & Advisory Services in France
“By combining knowledge of France’s e-invoicing rules with experience supporting international businesses, we help clients build a practical approach to e-invoicing readiness. We help you ensure compliance today and prepare you for change as requirements evolve locally or are introduced in other countries.”
Sifdine Sahed
Senior Tax Manager, France
Understanding obligations and compliance with confidence
France’s e-invoicing reform will reshape how businesses issue, receive, and report invoices, creating new obligations across software, data, processes, people, and governance.
Common challenges with e-invoicing preparation
- Platform selection creates a critical decision point, as businesses must choose a certified partner platform suited to their software, sector, and size.
- Data reliability becomes essential, as invoices must include accurate and mandatory information to be accepted.
- Process readiness requires businesses to map how invoices are issued, received, approved, reported, and integrated across systems.
- Change management is needed so finance teams and operational staff can adopt new processes and tools.
- Cross-market scalability is increasingly important, as ViDA and other digital reporting reforms accelerate e-invoicing requirements globally.
How RSM can help
Wherever your business is headquartered, RSM can connect you with local e-invoicing expertise and support across tax, process, systems, and controls.
If you’re operating or expanding into a market where e-invoicing is already established, see how we’ve enabled businesses to streamline digital reporting as requirements evolve across Europe and beyond.
Frequently Asked Questions (FAQs)
Yes. From 1 September 2026, all companies must be able to receive e-invoices through a certified platform, with issuance phased in to 1 September 2027. RSM can help you select the platform best suited to your business.
Your systems must connect to a certified platform and exchange invoices in the required format. RSM performs a review of your full software environment and enables you to align it with the new obligations.
Without the ability to receive e-invoices from 1 September 2026, you risk disruption to your operations and supplier relationships. Early preparation protects continuity and keeps you compliant.
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