The dematerialization of VAT receipts: new requirements in the light of the reform of electronic invoicing

La digital transformation of French taxation reaches a decisive milestone with the generalization of electronic invoicing and the evolution of requirements concerning dematerialization of VAT receipts. Companies subject to taxation must now navigate a changing regulatory environment, where dematerialization is no longer an option but a structuring bond.

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A rapidly evolving regulatory environment

La electronic invoicing reform, originally scheduled for July 2024 and then postponed, will come into force gradually from September 1, 2026. This reform fundamentally changes the management of VAT receipts and imposes new requirements in terms of dematerialization.

The obligation for companies established in France to issue and receive electronic invoices will gradually apply from September 1, 2026, with an increase in power spread according to the size of the companies.

The schedule is structured around three key steps:

• September 1, 2026 : Large companies and ETI (emission) - All companies (reception)
• September 1, 2027 : SMEs and micro-enterprises (issue)

The new imperatives of conservation and dematerialization

Increased shelf life

Les VAT receipts in electronic format remain subject to the same preservation requirements as their paper equivalents, but with specific technical procedures. The documents required for VAT control must be kept for a period of Six years, and original supporting documents relating to transactions giving rise to a VAT deduction must be retained for the same period of time.

This period is more important than that of VAT prescription, after which time the administration can no longer check the declarations.

However, for all accounting documents, the law requires a minimum shelf life of 10 years from the end date of the accounting year concerned. This distinction is crucial: while VAT tax obligations require 6 years, general accounting obligations require 10 years.

Dematerialization technical requirements

The use of an electronic invoice transmission system imposes obligations on businesses in terms of preservation of computer files. Information sent and received must be kept in its original content for a period of six years.

Businesses must respect several fundamental principles :

• ‍Integrity and authenticity : The computer medium on which the invoice messages are stored must be automatically supplied by the system with information that comes directly from them.
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• ‍Secure storage : Documents drawn up or received on computer support must be stored in such a way as to guarantee their readability And their accessibility throughout the shelf life.
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• ‍Traceability : It is possible to use the qualified electronic seal in order to secure electronic invoices. This stamp is used by legal entities in order to guarantee the authenticity of the origin, the integrity of the content and the legibility of the invoice.

The impact of reform on verification processes

Automated data transmission (e-reporting)

Beyond electronic invoicing in the strict sense, the reform introduces the obligation to transmission of transaction data to the tax authority. Businesses will also have to transmit billing data to the tax authorities, as well as data relating to non-domestic transactions or with a non-taxable person.

This automated transmission radically changes the relationship between the company and the tax authorities. This new system aims to Pre-fill in VAT returns of businesses, simplifying the task of professionals and reducing the risk of errors, especially in VAT calculation.

New control methods

Dematerialization facilitates controls but also imposes new vigilance. To be able to deduct VAT, it is essential that all invoices justifying expenses are kept and that they can be presented in the event of an audit. This includes in particular the management of VAT credit And of the VAT collected.

The administration now has almost access Real time to billing data, which is transforming audit procedures and reinforcing the importance of system compliance.

Recent developments: simplifications and new terms

Elimination of the VAT certificate for work

A notable evolution in 2026 concerns the Simplification of supporting documents for reduced VAT rates. Thanks to article 41 of the 2025 Finance Law, the only condition required is the addition of a mandatory statement on quotes and invoices to benefit from reduced VAT.

This simplification illustrates the will of the administration to modernizing processes while maintaining control requirements.

New mandatory information

Of new mentions must be taken into account: SIREN, the complete address for deliveries or services, the nature of the transaction (sale/service/mixed) and the option of paying VAT on debits. The Vat number also remains an essential mention on all invoices between taxable persons.

Adaptation strategy for businesses

Audit and compliance

Faced with these developments, businesses must conduct a thorough audit of their current processes. At Cyplom, we support our customers in this process by offering:

• Review of statements on invoice and recommendations for corrections
• Master data audit and proposal to improve collection processes
• Accompaniment to prepare the reliability of accounting extractions

Adapted technical solutions

The imperative of dematerialization requires robust solutions. For the dematerialized expense report to have probative value, certain rules must be respected: the dematerialized expense report must have a electronic signature to guarantee its authenticity and a digital copy of each invoice must be kept, using an archiving method with probative value.

Anticipation of controls

The lack of preservation found by administrative officials, whether total or partial, may be sanctioned. Failure to keep original invoices on computer support may result in Questioning deductions carried out in terms of VAT.

Practical recommendations

To make this transition successful, we recommend that businesses:

• Perform a complete diagnosis of their billing flows and their VAT obligations
• Select a Platform approved (PA) by the administration
• Set up archiving procedures complying with technical requirements
• Forming teams to the new methods of processing supporting documents
• Test the accounting extractions to guarantee the reliability of the data transmitted

Future perspectives and challenges

La dematerialization of VAT receipts is part of a profound transformation of the French tax landscape. Beyond the technical aspects, this evolution represents an opportunity toprocess optimization and to secure fiscal practices.

According to the Ministry of Economy and Finance, this”Simplification gain“is valued at 4.5 billion euros for over 4 million businesses. However, this promise will only come true for companies that have been able to anticipate and adapt their processes to new requirements.

The expertise of Cyplom in supporting businesses in the face of these fiscal challenges is becoming more essential than ever to navigate calmly in this new regulatory environment. Managing the challenges of dematerializing and maintaining VAT receipts is now a decisive competitive advantage for businesses concerned about their tax compliance.

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