Question 16415 — businesses

Summary

Mr. Hubert Ott draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the cybersecurity issues linked to the deployment of mandatory electronic invoicing. As part of this deployment, the receipt obligation comes into force for all companies subject to VAT from September 1, 2026 and the issuance obligation from September 1, 2027 for SMEs, VSEs and microenterprises. This reform, which is based on a network of partner dematerialization platforms (PDP) certified by the DGFiP, leads to the concentration of considerable volumes of sensitive commercial data relating to all transactions of French companies on these digital infrastructures, which constitutes a high-value target for cyberattackers. However, the threat of cyberattacks is beautiful and present, French administrations and operators of vital importance have been the target of large-scale computer attacks in recent years. He would like to know what cybersecurity requirements are concretely imposed on PDPs as part of their certification, whether an independent audit of these infrastructures is planned before the entry into force of the first obligations, what recourse and mechanisms compensation are envisaged for companies which suffer damage linked to a data breach on these platforms and if actions to raise awareness among VSEs, SMEs and microenterprises of the risks of fraud and phishing in the context of electronic invoicing are planned before the general deployment of the reform.

Machine translation from French. The official text remains authoritative.

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