Expense over €150: why an electronic invoice becomes mandatory
By Anthony Osmar5 min read
From September 1, 2026, France switches to mandatory electronic invoicing. For expense reports, the €150 HT threshold is the dividing line.
Below €150 HT: e-reporting
The receipt stays a simple ticket. The company transmits transaction data to the tax authority through its registered platform.
Above €150 HT: structured electronic invoice required
The supplier issues a structured Factur-X, UBL or CII invoice in the company's name. It flows through the Approved Platform or an Approved Platform, feeds the expense report and unlocks VAT recovery.
Why it changes everything
- No more manual VAT data entry by rate
- Duplicate risk eliminated through automatic reconciliation
- Simplified tax audit, end-to-end traceability
How TEVASOFT CONNECT prepares you
Reception, reconciliation with expense lines, injection into SAP Concur / N2F / Lucca / Cegid, AI audit with EVA.
→ Pillar page: e-invoicing for expense reports — France 2026
See also: Connect your approved platform to SAP Concur: reconcile e-invoices and expense reports.