Question 14682 — businesses

Summary

Mr. Marc Chavent draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the mandatory generalization of electronic invoicing from September 1, 2026. Indeed, this reform of the General Directorate of Public Finances requires all French companies, including very small businesses (VSE), craftsmen and independents, to resort to a approved dematerialization platform to receive and issue their invoices. If the objective of modernization and the fight against tax fraud can be understood, this obligation has the consequence of administratively burdening the activity of small structures. On the one hand, it generates additional costs linked to the subscription to private platforms, the adaptation of existing software or even support from providers. On the other hand, it represents increased administrative complexity for structures often lacking internal accounting departments. Also, he asks him if he intends to implement relaxation measures so as not to penalize VSEs and SMEs.

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