The verdict in three sentences
Under the EU VAT in the Digital Age (ViDA) package, structured e-invoicing becomes the norm, with mandatory cross-border B2B e-invoicing from July 2030 and national mandates already live or imminent in Belgium, Poland, Germany and France. In France, receiving e-invoices has been mandatory for all companies since 1 September 2026, and issuing them becomes mandatory for SMEs on 1 September 2027. A B2B online store billing 600 trade customers must connect its site and invoicing tool to an accredited platform, for 3,000 to 8,000 EUR of connector work and 20 to 100 EUR per month.
The timeline and what it means for a B2B store
The reform covers sales between VAT-registered businesses. Sales to consumers and abroad fall under e-reporting, the transmission of transaction data to the tax authority, on the same timeline in France. The table below combines the French schedule with key European milestones.
| Deadline | Obligation | Who is affected | Consequence for your store |
|---|---|---|---|
| 1 January 2026 | Domestic B2B e-invoicing (Peppol) | Belgian companies | Belgian customers expect structured invoices |
| 1 September 2026 | Receiving e-invoices (France) | All French companies | Pick an accredited platform to receive supplier invoices |
| 1 September 2026 | Issuing and e-reporting (France) | Large companies and mid-caps | Your big customers already send you e-invoices |
| 1 September 2027 | Issuing and e-reporting (France) | SMEs and micro-businesses | Every B2B invoice from the site must be structured |
| 2027 to 2028 | Issuing (Germany) | Phased by turnover | German customers move off PDF invoices |
| July 2030 | Cross-border B2B e-invoicing (ViDA) | All EU businesses | Intra-EU invoices must follow EN 16931 |
In France, penalties are 15 EUR per non-compliant invoice and 250 EUR per missing e-reporting transmission, each capped at 15,000 EUR a year. For an SME issuing 600 to 900 invoices a month, prolonged non-compliance would quickly hit the cap, on top of customers refusing PDF invoices.
What compliance costs
Cost depends on your architecture: invoicing done by the e-commerce site itself, by accounting software or by an ERP. Accepted formats are Factur-X (a readable PDF with embedded XML data), UBL and CII, all aligned with the European standard EN 16931.
| Cost line (2026 estimate) | Cost excl. VAT | Comment |
|---|---|---|
| Accredited platform subscription | 20 to 100 EUR per month | Depending on volume, 500 to 2,000 invoices a month |
| Site-to-platform connector (API) | 3,000 to 8,000 EUR | Factur-X or UBL generation, sending, status feedback |
| Customer data update (company IDs, addresses) | 1,000 to 3,000 EUR | Collecting and checking 600 accounts |
| Mandatory fields in the checkout | 1,500 to 3,000 EUR | Company ID field, transaction category |
| E-reporting flow (consumer and export sales) | 1,500 to 4,000 EUR | If the store also sells B2C or outside France |
| Testing with the platform and customers | 1,000 to 2,500 EUR | 2 to 3 weeks |
| Total project | 8,000 to 20,500 EUR | including 3,000 to 8,000 EUR connector |
If your store runs on Shopify, PrestaShop or WooCommerce, plugins exist at 30 to 150 EUR per month, but they rarely cover multi-buyer accounts, partial credit notes and monthly summary invoices typical of B2B. A dedicated connector is often still required.
The steps to follow, in order
Step one: map your flows, meaning who issues invoices, with which tool, and how many credit notes. Step two: choose an accredited platform from the official list, comparing price, API and available connectors. Step three: clean customer data, especially company registration numbers, since an invoice without a valid ID will be rejected. Step four: build and test the connector with your 20 largest customers. Finally, switch over gradually before the deadline, with a period of sending both PDF and structured formats.
Mini case study
Thomas, owner of an SME in Nantes selling packaging supplies online to 600 trade customers, issues 750 invoices a month. His accounting team spends 25 hours a month keying in supplier invoices and chasing late payments caused by lost invoices.
Need a professional website?
Kolonell builds websites that attract clients, optimized for the Sénégalese market. Free quote in 2 minutes.
He budgets 12,500 EUR: connector 6,000 EUR, customer data 2,000 EUR, checkout 2,000 EUR, e-reporting 1,500 EUR, testing 1,000 EUR. The accredited platform costs 60 EUR a month, or 720 EUR a year.
Gains: automatic receipt of supplier invoices saves about 15 hours a month at 35 EUR per loaded hour, or 6,300 EUR a year. Status tracking (submitted, received, rejected, paid) cuts average payment time by 5 days, about 2,400 EUR a year of avoided financing costs on 1.8 million EUR of revenue. Annual gain: 8,700 EUR, minus 720 EUR of subscription. Payback in about 19 months, not counting avoided penalties.
FAQ
Does an SME need to act in 2026?
Yes, in France electronic receipt has been mandatory since 1 September 2026 for all companies, SMEs included. Issuing only becomes mandatory on 1 September 2027, but the project takes 2 to 4 months.
Is a PDF sent by email still valid?
No, for B2B invoices between French VAT-registered companies, a plain PDF will no longer comply after your issuing deadline. You need a structured Factur-X, UBL or CII format sent through an accredited platform.
Which format should a B2B store choose?
Factur-X is the simplest for an SME, since it stays human-readable and carries XML data. UBL fits better if you also sell in Belgium or the Netherlands, where it dominates through Peppol.
How much does an accredited platform cost?
Budget 20 to 100 EUR per month for 500 to 2,000 invoices, with some plans charging 0.10 to 0.30 EUR per extra invoice. ERPs sometimes include the platform in their subscription.
What is the risk of being late?
In France the fine is 15 EUR per non-compliant invoice and 250 EUR per e-reporting failure, each capped at 15,000 EUR a year. The commercial risk is heavier: large customers may block payment of a non-compliant invoice.
Let's scope your project. We connect your B2B store to an accredited platform, with a Factur-X or UBL connector, mandatory fields and e-reporting, for 8,000 to 20,500 EUR and compliance in 2 to 4 months. Detailed quote within 48 h. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
