E-invoicing 2026: is your Finance IS ready for the reform?

In September 2026, electronic invoicing will become mandatory for all French companies. This far-reaching reform goes far beyond mere technical compliance: it radically transforms sales, purchasing and accounting processes.

As the deadline draws nearer, the question for finance departments is: is your ERP really ready for e-invoicing and beyond?

Electronic invoicing in 2026: what’s really changing?

The reform of electronic invoicing has been one of the most structuring regulatory projects for finance departments in recent years. Contrary to popular belief, it’s not just a question of “switching to PDF” or digitizing a few documents. The issue is systemic.

In concrete terms, here’s what’s changing:

1. The Public Billing Portal (PPF) will no longer be a platform for issuing and receiving free invoices. Its role will henceforth focus on recipient directory management and tax reporting, acting as a veritable data hub.

2. Companies will have to use Authorized Platforms (AP), formerly known as Partner Dematerialization Platforms(PDP), for electronic invoice transmission and reporting. Direct connections to the PPF for invoice exchange will no longer be permitted.

3. New technical specifications have been published, emphasizing the PPF’s limited role in directory management and reporting, while reinforcing the importance of APs in the ecosystem.

This 3-level architecture(ERP, Authorized Platform and PPF) requires companies to completely rethink their invoicing chain, on both the customer and supplier sides.

Oracle Fusion Cloud: a natively compliance-ready solution

Faced with these complex regulatory requirements, Oracle has opted for a global product strategy that natively integrates compliance capabilities into Oracle Fusion ERP Cloud to meet the regulatory obligations of many countries, including France.

In concrete terms, Oracle Fusion Cloud ERP offers :

• Full support for the most complex financial and tax scenarios, whether international (UBL 2.1, EN 16931, Peppol, BIS…) or local.

• Automated validation and audit processes, guaranteeing traceability and ongoing compliance

• Scalability and customization, enabling the solution to be adapted to both large companies and the mid-sized structures that will gradually fall within the scope of the reform.

This approach makes it possible to anticipate regulatory changes without having to multiply satellite solutions or specific developments.

How is electronic invoicing implemented in Oracle Fusion?

At the heart of Oracle’s solution is the Collaboration Messaging Framework(CMK), the technological pivot betweenERP and the external ecosystem. This platform provides the link between Oracle Fusion Cloud and Authorized Platforms, whether on the buyer or supplier side.

The CMK performs several critical functions:

• Data transformationaccording to required formats (UBL 2.1 for France)
• Automatic validationby cross-checking with public directories
• Full interoperabilitywith all APs on the market
• Synchronization with the Public Billing Portal for tax reporting

In concrete terms :

Customer and supplier invoices are automatically extracted, transformed into the regulatory format, transmitted to the Approved Platform and synchronized with the PPF, all without manual intervention.

The entire process is traced from end to end, with real-time status tracking (issued, transmitted, validated, rejected).

This architecture guarantees that all the transparency required by the reform is respected, with full traceability and human intervention limited to exceptional cases.

Features already available for French compliance

Oracle has gradually enhanced Oracle Fusion Cloud to meet the specific requirements of the French mandate:

• Enriched data model for EN 16931
• Management of tax identifiers (SIREN, SIRET, routing codes)
• Down-payment and self-billing support
• Configurable XML style sheets
• Standardized REST APIs for integration with approved platforms
• Simplified CMK configuration for faster deployment
• End-to-end traceability of customer and supplier invoices
• Automatic status updates (issued, transmitted, validated, rejected).

The result: controlled compliance, with no need to re-engineer the ERP system, and quarterly updates to ensure that the solution continues to evolve.

Electronic invoicing: compliance today, automation tomorrow

Electronic invoicing is not an end in itself. It paves the way for :

• Standardized flows
• Reduce re-typing and errors
• Real-time monitoring of invoice status
• More reliable accounting and tax data

It is precisely on this foundation thatartificial intelligence, advancedautomation and performance management can then be deployed.

An important point to remember: Oracle is not itself an Authorized Platform. This strategic choice guarantees maximum neutrality and agility, enabling companies to freely choose their AP and change if necessary, without being locked into a proprietary ecosystem.

Operational benefits beyond compliance

If regulatory compliance is the trigger for the project, the operational benefits go far beyond that.

Time-saving automation

Full automation of invoicing flows frees Finance teams from low value-added tasks: manual data entry, compliance checks, reminders, archiving. The time thus recovered can be reinvested in higher-value activities: analysis, management control, Council to operational staff.

Reliability and error reduction

Automatic cross-validation with public directories and controls integrated into the CMK drastically reduce the risk of error. Invoice rejections for non-compliance, a source of disputes and payment delays, become the exception.

Traceability and auditability

Every step in the process is tracked and time-stamped in Oracle Fusion Cloud. This native traceability greatly facilitates internal and external audits, and guarantees compliance in the event of a tax audit.

Acceleration of Order-to-Cash and Procure-to-Pay cycles

By streamlining invoice exchanges and reducing processing times, electronic invoicing automatically speeds up financial cycles. Customer payment times can be optimized, and visibility of supplier commitments is enhanced.

Conclusion: anticipate for a successful transition to electronic invoicing

September 2026 may seem a long way off, but the time it takes to implement an e-invoicing project is often underestimated. Between diagnosis, choice of solutions, integration, testing and change management, it takes several months.

Oracle Fusion Cloud ERP today offers a mature, proven and scalable solution to meet the requirements of French e-invoicing. With the right support, this transformation can become a real gas pedal for your Finance function.

Would you like to assess the maturity of your Finance IS in the face of e-invoicing reform? Our SQORUS experts are at your disposal to discuss your challenges and support you in your project.