Mandatory electronic invoicing in 2026 : are you ready ?
- 13/10/2025
- Catalog, Facturation électronique
A major reform for all French companies
The electronic invoicing reform planned as part of the 2020-2022 finance law will come into force gradually from September 1, 2026.
The countdown has begun: mandatory electronic invoicing, introduced by the 2020 Finance Act, will become a reality next year after several postponements. Starting September 1, 2026, all businesses eligible for a VAT refund will be required to receive electronic invoices. The requirement to issue these invoices, for SMEs and microenterprises, has been postponed until September 1, 2027.
Its objective : generalize the dematerialized transmission of invoices between companies (B2B), and strengthen the fight against VAT fraud through real-time monitoring of trade flows.
Concretely, all companies, including those in the optical sector, will have to :
- To be able to receive electronic invoices from 2026.
- In the long term, issue their invoices in a standardized electronic format, via approved platforms.
What will change for optical players ?
The billing chain in optics involves several categories of actors :
- Suppliers (glasses, frames, lenses, equipment, etc.)
- Brands and purchasing centers
- Independent or franchised stores
- PMS and ERP platforms
- Healthcare networks and mutual insurance companies (third party payment)
Today, invoicing is still often done via PDFs sent by email, or even paper documents.
With the reform, these practices will no longer be compliant. Structured electronic formats will have to be adopted, in particular Factur-X, UBL or CII, compatible with government platforms.
The main stages of the calendar
Due date | Obligation |
September 1, 2026 | Obligation to receive electronic invoices for all |
September 1, 2026 to 2027 | Phased start of the electronic emission obligation according to size |
September 1, 2027 (at the latest) | All B2B companies must issue their invoices electronically |
