E-invoicing reform 2026: It’s not too late

Electronic invoicing is now a major strategic project for European companies. It is not simply a technological evolution, but a profound regulatory transformation that redefines the management and control of financial data.

Belgium is one of the pioneers, with an obligation already in force, while France is moving ahead with a gradual roll-out planned for this year with the 2026 e-invoicing reform. These two different but converging approaches illustrate the major trends shaping the future of e-invoicing in Europe.

The Belgian experience thus offers concrete feedback for anticipating the operational challenges facing French companies.

The Belgian experience: a concrete overview of the challenges of e-billing reform

Since January 1, 2026, Belgium has made structured electronic invoicing mandatory for the vast majority of B2B transactions, based on the EN 16931 standard and mainly via the Peppol network. All VAT-registered companies are affected, and must be able to issue and receive structured electronic invoices; a simple PDF is no longer considered a valid B2B invoice.

In response to the difficulties encountered by many companies, and in order to support this transition, the Belgian authorities have granted a three-month tolerance period, from January to March 2026. During this phase, no immediate penalties will be applied to companies engaged in an active compliance process, enabling them to gradually resolve technical or operational difficulties linked in particular to system configuration, connection to the Peppol network or integration with ERP systems.

The main challenges identified by Belgian feedback are :

• Technical difficulties in ERP and accounting tools (incomplete Peppol connectors, VAT rules to be adapted, insufficiently tested flows,interoperability problems between systems).

• Lack of time: many organizations were still finalizing their adjustments at the end of 2025, resulting in a general rush just before the deadline.

• Backup mechanism: A PDF/paper fallback had to be set up to avoid blocking exchanges when the customer could not yet receive an e-bill.

Initial benefits already include improved traceability, fewer data entry errors, faster validation circuits and a clearer view of payment times.

Belgium thus confirms that the success of such a project depends as much on the quality of organizational preparation as on the choice of technical solutions.

E-invoicing reform 2026: gradual transition in France (2026-2027)

Mandatory electronic invoicing 2026: who is affected?

France has also embarked on a major reform of electronic invoicing, which will come into force on September 1, 2026. Only SMEs and VSEs have until September 1, 2027 for the issue flow.

A transformation that goes beyond the merely technical

Electronic invoicing isn’t just a technical project, it’s an in-depth organizational overhaul involving Finance, Information Systems and operational teams simultaneously.

• Finance impacts: The reform transforms the Finance function: invoicing, VAT, accounting and controls, and imposes impeccable data quality to guarantee compliance and reliable reporting.E-reporting adds the dimension of automatic data transmission, requiring greater rigor in the management of financial flows.
• IS impacts: Information systems need to integrate ERP, dematerialization platforms and accounting tools in a clear, secure architecture, with technological choices that commit the company over the long term.
• Operational impacts: Purchasing, sales, sales and accounting teams need to adapt their practices (controls, statuses, workflows), otherwise there is a real risk of operational disruption.

There’s still time to launch your project

Committing to scoping, impact analysis and process structuring now significantly reduces the risk of non-compliance, operational overload and start-up delays.

Conversely, a late or purely technical approach can lead to hasty, costly decisions that are sometimes ill-suited to business challenges.

The choice of your approved platform (P.A. or Chorus Pro for public institutions) is a strategic decision that will have a lasting impact on your ability to issue and receive electronic invoices, while ensuring the data transmission required fore-reporting.

How is SQORUS helping companies make the transition to electronic invoicing France 2026?

It is precisely in this type of cross-functional transformation that SQORUS brings its added value, supporting organizations across the board:

• Framing: impact analysis, definition of scope and priorities…
• Help in choosing solutions: select the approved platform best suited to your needs…
• Project management: coordination of Finance and IT teams…
• Implementation support: deployment, testing and change management…

We intervene where it counts: structuring, deciding and deploying, efficiently and without unnecessary complexity, to guarantee your compliance on time.

Conclusion: prepare now for the 2026 electronic invoicing requirement

Belgium’s experience reminds us that a successful transition to electronic invoicing rests on three pillars: anticipation, organizational preparation and appropriate technological choices. The difficulties encountered by our neighbors: lack of time, interoperability problems, last-minute rush… can be avoided by French companies that commit to their transformation project now.

The first benefits observed in Belgium are: improved flow traceability, fewer errors, optimized payment times, enhanced VAT compliance, and a real-time view of business activity thanks toe-reporting. But these advantages will only be available to those organizations that can anticipate the technical, organizational and human impacts of this transformation.

It’s not too late, but time is running out. The 2026 e-invoicing timetable has now been confirmed, with no further postponements possible. Companies that wait until the final months expose themselves to the same risks as those observed in Belgium: hasty solutions, unforeseen costs, operational disruptions and compliance difficulties.

Thanks to its combined expertise in finance, information systems and project management, as well as its perfect grasp of the regulatory issues linked to e-invoicing reform, SQORUS offers you customized support to secure your compliance and facilitate every stage of your transition toe-invoicing. Do not hesitate to contact us to discuss this with our experts.

This article was jointly written by Imène ZEKRI, F&BT Consultant and Samy BENCHEIKH, Senior F&BT Consultant, accompanied by Fabrice QUÉRÉ, Finance & Business Transformation Manager at SQORUS.