Question 15967 — businesses

Summary

Mr. Matthieu Bloch draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the conditions for implementing the generalization of electronic invoicing planned from September 1, 2026. This reform, which pursues the objectives of modernizing public action, administrative simplification and the fight against value added tax fraud, is based on a system structured around partner dematerialization platforms (PDP) responsible for the transmission, processing and circulation of company invoicing data. However, several economic actors, notably chambers of commerce and industry as well as numerous small and medium-sized businesses, express questions about the overall governance of the system, the nature of the actors responsible for the exploitation of data and the guarantees provided in terms of digital sovereignty. Indeed, partner dematerialization platforms will be intended to process particularly sensitive economic data, such as commercial relations between companies, activity volumes, pricing conditions or even subcontracting chains. The concentration of this information within an ecosystem largely entrusted to private operators raises questions relating to the effective control of these data flows and their security. Furthermore, the potential dependence of certain technical solutions on non-European infrastructures, particularly in the field of the cloud, raises questions in view of the issues linked to economic sovereignty and the extraterritoriality of certain foreign legislation. Finally, anticipation of the calendar French in relation to the European framework resulting from the VAT in the Digital Age (ViDA) program, the progressive implementation of which is envisaged by 2030, raises questions about the risk of regulatory lag as well as the technical and financial constraints imposed on French companies. Also, he asks what guarantees the Government intends to provide concerning the governance and effective control of the platforms of partner dematerialization, the protection and sovereignty of the economic data of French companies, the conditions of approval, supervision and security of private operators involved in the system, the articulation of the national calendar with the European framework resulting from the VAT in the Digital Age program, as well as the measures envisaged to limit the administrative and financial burden borne by the companies, in particular SMEs and ETIs.

Machine translation from French. The official text remains authoritative.

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