E-invoicing: 20 million invoices exchanged, no penalties before end of 2026, and a duplicate is not to be refused
Compta Online, 26 October 2026: by 4 October, 75% of VAT-reporting firms had named a receiving platform; the tax authority’s guide answers the practical cases of the launch.
- By 4 October 2026, 75% of VAT-reporting firms had named a receiving platform and 20 million invoices had circulated.
- The ministry confirmed on 8 October that no penalty will be imposed before the end of 2026; SMEs must issue in September 2027.
- An invoice received twice, by PDF and by platform, is compared and marked as a duplicate without being refused.
In an article dated 26 October 2026, Compta Online answers ten practical questions about the start of e-invoicing. It recalls the first monitoring committee’s figures, from its 8 October meeting: by 4 October 2026, 75% of firms reporting VAT had named a receiving platform, 20 million invoices had been exchanged, for 70 billion euros of invoicing. Since 1 September 2026, large and mid-sized companies must issue; SMEs, very small firms and micro-enterprises must do so on 1 September 2027.
The ministry confirmed on 8 October that no penalty will be imposed before the end of 2026, the priority remaining payment of suppliers. For an invoice received twice, as a PDF and then through the platform, the tax authority’s start-up guide advises comparing number, parties, date and amounts, keeping one reference invoice and marking the other as a copy or duplicate, without refusing it during the tolerance period. Several points are still to be settled, including written clarification from the authority on regularizing invoices sent as PDFs.
For AppH
- The cases described (duplicate, rejection, refusal, partial payment) come up in the exchanges of any agency that receives supplier invoices: an assistant can flag a likely duplicate and prepare the message that explains it.
- Choosing an invoice’s status (rejection, refusal, dispute) has accounting consequences: a person at the agency or its accountant decides, not the tool.
Against / the honest limit
- The article is written for accounting professionals and shows the state of the rules at a given moment; several points remain open and a tool does not replace an accountant’s advice.
- SMEs only issue in September 2027: for many agencies only receiving is concerned today, and the timetable or tolerances may still change.
A reform that is starting mostly produces special cases, and that is where a small team loses time. Preparing standard replies can be delegated to an assistant; deciding what to refuse or book remains a person’s call.
Reviewed by a human at AppH