Electronic invoicing: what your expense reports will need to change
From September 1, 2026, France's electronic invoicing reform won't just affect business-to-business transactions. It will fundamentally change how your employees manage and justify their business expenses. Here's a complete overview.
The reform at a glance
Long announced and repeatedly postponed, the generalization of electronic invoicing is finally entering its operational phase. From September 1, 2026, all French VAT-registered businesses must be able to receive electronic invoices. For issuance, the timeline varies by company size.
Mandatory reception for all businesses. Large companies and mid-tier enterprises must also issue e-invoices and transmit e-reporting data.
Issuance obligation extended to SMEs, small businesses, and micro-enterprises. All domestic B2B transactions must flow through an Approved Platform (PA).
The reform is built around two complementary mechanisms: e-invoicing (dematerialized issuance and reception of B2B invoices via an approved platform in structured formats such as Factur-X or UBL) and e-reporting (periodic transmission to tax authorities of data relating to transactions not covered by e-invoicing, such as B2C sales or certain international operations).
A simple PDF sent by email does not constitute an electronic invoice under the reform. Compliance requires a structured format and routing through an Approved Platform.
Why are expense reports affected?
Until now, expense reports existed in their own world: till receipts, paper receipts, photos on a mobile app. The reform disrupts this balance. As soon as an employee incurs a business expense and requests an invoice in the company's name, the transaction falls under the B2B regime and must comply with e-invoicing rules.
The allocation rule is ultimately simple, but its consequences are profound: the name on the invoice determines the processing path. The same expense — a business meal, a hotel night, a utility vehicle rental — may fall under e-invoicing or e-reporting depending on how it was invoiced.
Two parallel circuits: the major operational risk
One of the most concrete consequences of the reform is the emergence of two processing streams coexisting within the same organization. On one side, invoices issued in the company's name, routed through an Approved Platform and subject to e-invoicing rules. On the other, traditional receipts issued in the employee's name, remaining in the traditional expense report circuit under e-reporting.
This duality mechanically creates risks: accounting duplicates, "orphan" invoices received before the employee has even submitted their expense report, or loss of VAT deduction rights if the invoice is non-compliant.
Use cases identified by the DGFiP
The French tax authority (DGFiP) has formalized several standard situations:
Client meal > €150 excl. VAT
The employee pays the bill but requests an invoice in the company's name. The restaurant must issue an e-invoice via its Approved Platform. The company receives it and reconciles it with the expense report.
Coffee or sandwich ≤ €150 excl. VAT
The receipt is in the employee's name. The transaction is treated as B2C: the standard expense report suffices, but VAT may not be recoverable without a compliant e-invoice.
Utility vehicle rental
The employee pays with their personal card but requests an invoice in the company's name. They must provide the SIREN number and the Approved Platform routing address.
Parking or toll booth
These automated systems are not yet equipped to issue structured e-invoices. During the transition period, these expenses remain treated as B2C.
VAT: the underestimated issue
This is perhaps the most sensitive point for finance departments. An expense report alone is no longer sufficient to justify VAT deduction when an invoice is required. Only a compliant e-invoice received via an Approved Platform will secure the deduction.
The direct consequence: if an employee hasn't thought to request an invoice in the company's name at the time of the expense — or if the supplier isn't yet equipped — VAT may become non-recoverable. A sometimes significant loss at the scale of an organization with numerous business trips.
To recover VAT on an expense reimbursed via expense report, you will mandatorily need the corresponding e-invoice issued in the company's name — not simply a ticket or receipt.
What your employees will need to change
The human dimension of this reform is often the hardest to manage. Habits are deeply ingrained: pay, take a receipt, submit. With the reform, this reflex must evolve.
- Identify, before paying, whether the expense will generate an expense report and whether an e-invoice in the company's name is needed.
- Have the company's SIREN number and Approved Platform routing address ready to provide to the supplier at the time of purchase.
- Verify that the received invoice is indeed a compliant e-invoice, not just a PDF or paper receipt.
- Systematically reconcile the submitted expense report with the corresponding e-invoice to avoid duplicates and orphan invoices.
- Accept that for certain expenses (automated machines, small local businesses), electronic invoicing may not yet be available and adapt the supporting document accordingly.
How to prepare now
The transition period — at least twelve months during which some companies will already be issuing e-invoices while others still use paper or PDF — requires rigorous organization. Here are the priority areas.
1. Choose your Approved Platform before September 1, 2026
This is an essential step. Every company must select an Approved Platform (Plateforme Agréée) before the deadline to be able to receive e-invoices — even if they're not yet required to issue them.
2. Adapt your expense management tool
The chosen solution must be capable of integrating structured formats (Factur-X, UBL, CII), receiving and archiving e-invoices, automatically reconciling declared expenses with received invoices, and alerting in case of duplicates or inconsistencies.
3. Train and raise team awareness
Without employee training, the reform will remain an internal policy document with no real impact on the ground. Practical tools — quick reference cards, mobile tutorials, FAQ integrated into the expense report app — facilitate adoption of new behaviors.
4. Define clear reconciliation rules
The finance department must formalize which expense categories generate an electronic invoice obligation, what submission deadlines are expected, and how to handle invoices received before the expense report (or vice versa).
Beyond the regulatory constraint, the reform is an opportunity to rationalize often fragmented processes. Companies that anticipate correctly see reduced data entry errors, better expense traceability, and considerably accelerated accounting reconciliation.
In summary
The electronic invoicing reform is not a matter for IT or accounting departments alone. It affects every employee who incurs a business expense, every manager who approves an expense report, every accountant who processes supporting documents. The determining criterion remains simple: the name on the invoice. But its operational, fiscal, and organizational implications are profound.
September 2026 is approaching. Companies that have worked ahead — on their tools, processes, and teams — will transform this obligation into a competitive advantage. Others will endure a painful transition period, with real risks to VAT recovery and the reliability of their accounting data.
TEVASOFT can help you transition
At TEVASOFT, we help businesses anticipate and succeed in their compliance with the electronic invoicing reform. Our Eva platform natively integrates structured formats (Factur-X, UBL, CII), automates reconciliation between expense reports and e-invoices, and ensures end-to-end traceability of your business expenses. Whether you're in the scoping or deployment phase, our T&E experts support you every step of the way — from auditing your current processes to training your teams. Contact us to discuss your project.