Question 17675 — businesses

Summary

Mr. Marc Chavent draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the situation of professionals located in rural areas lacking any internet connection solution, at a time when the obligations to receive and then issue invoices in electronic form come into force. He recalls that the reform of electronic invoicing, planned for Article 289 bis of the General Tax Code requires all companies subject to VAT, regardless of their size, to be able to receive their invoices in structured electronic form from September 1, 2026, via a platform approved by the tax administration. It specifies that the obligation to issue their own invoices using this same format will apply to small and medium-sized businesses, craftsmen and traders from September 1, 2027. He emphasizes that, in several hamlets of Ain, these obligations come up against a cumulative technical impossibility: the deployment of optical fiber is made impossible there by the relief, while the historic copper network is set to disappear; mobile coverage is itself absent or insufficient to allow 4G/5G type use and satellite reception, often presented as a fallback solution, is compromised by the topography, particularly in the valley floors which deprive homes of a clear view of the sky. He notes that the professionals concerned are thus simultaneously deprived of the four existing connection methods, without any timetable for resolving these areas being communicated to them today, even though they will nevertheless have to receive, then issue their invoices electronically, with a risk of blocking the payment of their purchases, the deduction of VAT and, ultimately, their own invoicing. He notes that this situation is not limited to Ain and concerns more widely the rural areas of the national territory where the closure of the copper network by Orange precedes the effective deployment of optical fiber, even though the Regulatory Authority for electronic communications, posts and press distribution (Arcep) makes this closure conditional on the completion of the fiber network in the area in question. He asks him to kindly indicate, on the one hand, what concrete and dated technical solution the Government intends to guarantee to hamlets and municipalities structurally deprived of any fixed, mobile and satellite coverage and, on the other hand, if a flexibility or postponement of application of obligations to receive and issue electronic invoices is envisaged for professionals established in these territories, both in rural areas of Ain and in the rest of the country.

Machine translation from French. The official text remains authoritative.

Timeline

1. 11 August 2026

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• Marc Chavent · auteur

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