E-Invoicing 2026:
what every SME in Reunion Island needs to know
From 1 September 2026, all businesses must be able to receive invoices in electronic format. Timeline, approved platforms, accepted formats, DOM-TOM specifics and the impact on your management software — a clear overview, without jargon.
Electronic invoicing becomes mandatory in France from 1 September 2026 (receiving for all, sending for large enterprises and mid-caps). SMEs and micro-businesses must send from September 2027. The PPF has been abandoned as an invoicing platform — you must use a private Approved Platform. In Reunion Island, businesses are fully in scope (8.5% VAT, e-invoicing + e-reporting). ECLAUD IT supports SMEs in Reunion Island through this transition.
What are the key dates for e-invoicing?
The timeline has been postponed several times, but the dates are now fixed. They are enshrined in the Finance Act 2024 and confirmed by the implementing decrees published at the end of 2025. Two successive waves, no further postponement announced.
| Date | Obligation | Companies in scope |
|---|---|---|
| 1 Sept. 2026 | Receiving electronic invoices | ALL VAT-registered companies |
| 1 Sept. 2026 | Sending + e-reporting | Large enterprises (GE) and mid-caps (ETI) |
| 1 Sept. 2027 | Sending + e-reporting | SMEs, micro-businesses, sole traders |
What this means in practice: from 1 September 2026, your business must be able to receive electronic invoices via an Approved Platform. If you are an SME or micro-business, you have an extra year (September 2027) to send your own invoices in electronic format.
But beware: waiting until September 2027 to start preparing would be a mistake. Technical compliance takes time and providers will be overwhelmed as the deadline approaches.
E-invoicing and e-reporting: what is the difference?
The reform rests on two complementary pillars. Many confuse the two, but they cover different flows.
E-invoicing
Covers domestic B2B invoices between VAT-registered companies in France (mainland + DOM territories with VAT). Invoices must transit through an Approved Platform, which transmits them to the tax authority in real time.
E-reporting
Covers B2C transactions (sales to consumers) and international transactions (exports, imports, customers/suppliers outside France). The company reports these flows to the tax authority via its PA, even if the invoice itself is not in electronic format.
"The aim of the tax administration is to have a real-time view of VAT collected and deductible, in order to combat fraud and pre-fill VAT returns." — impots.gouv.fr, Electronic invoicing between businesses
PPF abandoned: Approved Platforms are now mandatory
This is the key change under the Finance Act 2026: the PPF (Public Invoicing Portal) will not be an invoice sending and receiving platform. Originally planned as a free solution for micro-businesses and SMEs, the project was definitively abandoned as a transactional platform.
The PPF retains a role as a centralised directory (listing companies and their associated PA) and as a tax data aggregator for the DGFiP. But to send and receive your invoices, you must use a private Approved Platform (PA), formerly known as a PDP (Plateforme de Dématérialisation Partenaire).
Centralised directory + tax data aggregator
Sending, receiving and transmitting electronic invoices
Technical intermediary between the company and a PA
Accepted invoice formats: three formats are recognised by the French tax authority — Factur-X (PDF enriched with XML data, the most common in France), UBL (Universal Business Language, the European standard) and CII (Cross Industry Invoice, the UN/CEFACT standard). Your PA handles format conversion if necessary.
E-invoicing and Reunion Island: overseas territory specifics
French overseas departments are not all in the same position. The fundamental distinction: territories that apply VAT (Reunion Island, Guadeloupe, Martinique) are subject to both e-invoicing AND e-reporting. Territories without VAT (French Guiana, Mayotte) are only subject to e-reporting.
| Territory | VAT | E-invoicing | E-reporting |
|---|---|---|---|
| Reunion Island | Yes (8.5%) | Yes | Yes |
| Guadeloupe | Yes (8.5%) | Yes | Yes |
| Martinique | Yes (8.5%) | Yes | Yes |
| French Guiana | No (0%) | No | Yes (only) |
| Mayotte | No (0%) | No | Yes (only) |
Key point for SMEs in Reunion Island: commercial transactions between Reunion Island and mainland France are subject to VAT. Your invoices to mainland French suppliers or customers are therefore covered by e-invoicing, exactly like a transaction between two Paris-based companies.
Another specificity: the standard VAT rate in Reunion Island is 8.5% (compared with 20% in mainland France) and the reduced rate is 2.1% (compared with 5.5%). Your invoicing software and your PA must handle these specific rates correctly — a key point to check during configuration.
Is my invoicing software compatible?
The good news: the main French software publishers have anticipated the reform. The less good news: you often need to update to a recent version, activate an add-on module or subscribe to a PA connector. Here is the current picture for the software most commonly used by SMEs in Reunion Island.
| Publisher | Solution | PA / Platform | Target |
|---|---|---|---|
| Cegid (+ EBP) | Integrated Cegid PA | Approved PA | Micro / SME / Mid-cap |
| Sage | Sage Accounting Automation | Compatible with third-party PAs | SME / Mid-cap |
| EBP | Via Cegid PA (post-merger) | Via Cegid | Micro / SME |
| Pennylane | Native PA connector | Compatible | Micro / SME / Accountants |
| Odoo | Factur-X module | Compatible with third-party PAs | SME |
Cegid-EBP merger: Cegid and EBP have merged to become a European leader in SME management software. The Cegid PA is now directly integrated into EBP software. If you use EBP, the transition is relatively straightforward — but an update to the latest version is essential.
Sage: the Sage Accounting Automation module enables connection to third-party PAs. Compatibility depends on your version: Sage 50, Sage 100 and Sage X3 are supported, but older versions (notably Sage Ligne 30) require migration.
If you are still using Excel invoices or incompatible software, now is the time to migrate. ECLAUD IT audits your current environment, identifies the gaps and supports you in choosing and deploying the most suitable solution for your business.
What are the risks of non-compliance?
The French tax authority has not provided for a grace period. Penalties are set out in the General Tax Code and apply from the first breach:
Capped at €15,000 per calendar year. Applies to invoices sent in a non-compliant format (standard PDF instead of Factur-X/UBL/CII) or not transmitted via a PA.
For serious or repeated e-reporting breaches. The amount is designed to deter companies from wilfully ignoring their reporting obligations.
Beyond the financial penalties, non-compliance has immediate operational consequences: compliant suppliers will no longer be able to send you invoices by email or post, and major clients will reject your paper invoices. Your entire payment chain seizes up.
Compliance checklist: 5 steps for SMEs
Whether you are a 3-person micro-business or a 50-employee SME, the approach is the same. Here are the concrete steps to be ready before September 2026.
Audit your current software
Check that your invoicing tool (Sage, EBP, Excel…) is compatible with the Factur-X, UBL or CII formats. If not, plan the migration.
Choose an Approved Platform
Compare available PAs (Cegid, Yooz, Esker, Chorus Pro for B2G). Key criteria: integration with your software, pricing, French-language support.
Register in the PPF directory
The PPF directory lists all companies and their associated PA. Registration is mandatory to be able to receive electronic invoices.
Train your teams
Accounting, management, administrative staff — anyone who issues or approves invoices must understand the new workflow.
Test before the deadline
Run a pilot with a few willing suppliers and customers. Identify friction points before the obligation comes into force.
What ECLAUD IT does for you
As your outsourced IT department, ECLAUD IT handles the entire technical compliance process: audit of your invoicing software, selection of the right Approved Platform, connector configuration, flow testing, team training and post-deployment monitoring. We work in coordination with your accountant to guarantee a transition with no service disruption.
FAQ — E-Invoicing 2026
Am I affected by e-invoicing if I am based in Reunion Island?
Yes. Reunion Island applies VAT (standard rate 8.5%) and businesses in Reunion are subject to both obligations: e-invoicing for B2B invoices and e-reporting for B2C transactions and international flows. Transactions between Reunion Island and mainland France are also subject to VAT and therefore to e-invoicing.
What is the difference between the PPF and an Approved Platform?
The PPF (Public Invoicing Portal) is a centralised directory and tax data aggregator for the French tax authority. It can no longer be used to send or receive invoices — this function was definitively abandoned under the Finance Act 2026. An Approved Platform (PA, formerly PDP) is a state-certified private platform that handles the sending, receiving and transmission of electronic invoices.
Is my Sage or EBP software compatible with e-invoicing?
EBP is now integrated into the Cegid PA following the Cegid-EBP merger — compatibility is therefore native. For Sage, the Sage Accounting Automation module enables connection to third-party PAs. In both cases, an update to a compatible version is often required. ECLAUD IT checks the installed version, plans the migration and tests the flows before go-live.
What are the penalties for non-compliance in September 2026?
Penalties can reach €15 per non-compliant invoice (capped at €15,000 per year) for e-invoicing failures, and up to €375,000 in fines for serious or repeated e-reporting breaches. Beyond the financial penalties, the inability to receive electronic invoices will block your supplier relationships from September 2026 onwards.
Can my accountant manage the transition for me?
Your accountant can advise on the choice of PA and adapt your accounting processes. However, the technical side — updating your invoicing software, configuring PA connectors, testing flows, training users — is the responsibility of your IT provider. ECLAUD IT and your accounting firm work together to ensure a smooth transition.
Which invoice formats are accepted?
Three formats are recognised by the French tax authority: Factur-X (PDF enriched with XML data — the most common in France), UBL (Universal Business Language — the European standard) and CII (Cross Industry Invoice — the UN/CEFACT standard). Your PA handles conversion between formats if your customer or supplier uses a different format.
How long does compliance take for an SME?
Allow 2 to 4 months for an SME with 5 to 50 workstations: audit of existing software (1–2 weeks), PA selection and subscription (2–3 weeks), configuration and testing (3–4 weeks), team training (1–2 weeks). The earlier you start, the lower the risk of being blocked as the deadline approaches.
Need help preparing
for e-invoicing?
Free audit of your invoicing software, selection of the right Approved Platform, full technical compliance. We handle everything.