The verdict in three sentences
Since 1 September 2026, every VAT-registered business in France must receive supplier invoices electronically, and SMEs must issue them by 1 September 2027 at the latest, which also applies to foreign groups with French subsidiaries. A company that invoices from an in-house business application has to connect it by API to an approved platform (PA), using Factur-X, UBL or CII, for a connector of 8 to 25 development days. Plan for a 2 to 4 month project and a Kolonell budget of 2,500,000 to 15,000,000+ FCFA (3,810 to 22,870+ EUR) depending on complexity, with anything else priced in the quote.
The timeline and what it requires
The reform is not about emailing a PDF. The invoice becomes structured data routed through an approved platform, and some data must be reported to the tax authority (e-reporting).
| Obligation | Large and mid-sized companies | SMEs and micro businesses |
|---|---|---|
| Receiving e-invoices | 1 September 2026 | 1 September 2026 |
| Issuing e-invoices | 1 September 2026 | 1 September 2027 |
| E-reporting (B2C, cross-border) | 1 September 2026 | 1 September 2027 |
| Lifecycle statuses (submitted, rejected, paid) | Mandatory once issuing | Mandatory once issuing |
| Fine per non-compliant invoice | 15 EUR, capped at 15,000 EUR a year | Same |
| Fine per missed e-reporting | 250 EUR per transmission, capped at 15,000 EUR a year | Same |
The typical CFO of a services SME issuing 400 invoices a month from an application built in-house eight years ago therefore has two workstreams: receive supplier invoices now, then adapt issuing before the 2027 deadline. Chorus Pro remains the channel for invoices to public sector bodies. Similar mandates are rolling out in Belgium (2026), Poland and Germany, so a well-isolated connector is reusable.
Three ways to connect
| Approach | Indicative 2026 cost | Pros | Cons |
|---|---|---|---|
| Manual upload on the PA portal | Subscription only, 50 to 150 EUR a month | Fast | Double entry, unworkable above 50 invoices a month |
| Factur-X file export from the app | 5 to 10 development days | Little integration | Statuses not fed back automatically |
| Full API connector | 8 to 25 development days | Issuing, receiving, real-time statuses | 2 to 4 month project with testing |
| Switch to off-the-shelf invoicing software | 30 to 150 EUR a month plus migration | Compliance included | Business rules of the app lost |
| PA subscription by volume | 50 to 400 EUR a month, ballpark | Choice among registered platforms | Volume pricing to compare |
The full API connector is the right choice whenever the application computes things standard tools handle poorly: progress billing, expense rebilling, complex recurring contracts. It covers:
- Format generation: Factur-X (PDF with embedded XML) for readability, UBL or CII depending on the PA, with the new mandatory fields (customer SIREN, transaction category, delivery address if different, VAT on debits option).
- Sending and status tracking: submitted, received, approved, rejected, paid. The paid status is mandatory for services.
- Receiving: importing supplier invoices into the app or the accounting system, with purchase order matching.
- Directory: checking the customer's receiving platform in the central directory before each send.
- Audit log: reliable audit trail, 10-year retention.
Kolonell budget
| Scope | Content | Budget |
|---|---|---|
| Simple | Factur-X generation, API sending, basic statuses | 2,500,000 to 4,000,000 FCFA (3,810 to 6,100 EUR) |
| Medium | Issuing and receiving, full statuses, 2026 fields, customer data cleanup | 4,000,000 to 7,000,000 FCFA (6,100 to 10,670 EUR) |
| Complex | Several entities, e-reporting, purchase matching, accounting | 7,000,000 to 15,000,000+ FCFA (10,670 to 22,870+ EUR) |
| Maintenance | Format changes, PA API updates | 35,000 / 75,000 / 120,000 FCFA per month (53 / 114 / 183 EUR) |
| PA subscription, app rebuild | Depends on volume and code condition | Priced in the quote |
For reference, 2026 ballpark: a European IT services firm charges 12,000 to 40,000 EUR for this kind of connector depending on the number of flows.
Mini case study
Claire, CFO of a 45-person IT services SME in Nantes, issues 400 invoices a month and receives 250. Today the in-house app produces PDFs sent by email, and supplier invoices are keyed in by hand.
Need a professional website?
Kolonell builds websites that attract clients, optimized for the Sénégalese market. Free quote in 2 minutes.
She picks a medium-complexity connector at around 5,000,000 FCFA (7,620 EUR), delivered in 3 months, a PA at 180 EUR a month and Standard maintenance at 75,000 FCFA a month (114 EUR). First-year cost: 7,620 + 2,160 + 1,368 = 11,150 EUR.
Gains: keying in 250 supplier invoices at 6 minutes each is 300 hours a year, worth 10,500 EUR at 35 EUR an hour. Automatic sending and reminders save 120 hours, worth 4,200 EUR. The paid status and faster handling of rejections cut average payment time by 5 days on 1.2 million EUR of revenue, freeing about 16,000 EUR of cash. On top of that, fines of up to 15,000 EUR a year are avoided. The project pays for itself within a year and brings the company into compliance ahead of the deadline.
FAQ
Must an SME act in 2026 if it only issues from 2027?
Yes: receiving has been mandatory for every company since 1 September 2026. At a minimum you need to have chosen an approved platform and be able to process incoming invoices; issuing can be built over the following 12 months.
Is a PDF sent by email still valid?
No, not between VAT-registered French businesses once the obligation applies. Only a structured format (Factur-X, UBL or CII) sent through an approved platform is compliant, or a 15 EUR fine per invoice applies.
Do we need to rebuild the whole business app?
Rarely. In 7 cases out of 10, a well-isolated connector is enough: the app keeps its calculation rules and delegates format and transmission to a dedicated module. A rebuild only makes sense if the code is already end of life.
How do we choose an approved platform?
Compare volume pricing (50 to 400 EUR a month), API quality and documentation, status handling and whether a test environment exists. A PA without a sandbox adds 2 to 3 weeks to the project.
What about public sector customers?
Invoices to public bodies still go through Chorus Pro, mandatory since 2020. The connector can handle both channels from the same application.
Let's scope your project. Send us a sample invoice, your monthly volumes and your application's architecture, and we will propose a connector for your approved platform and a 2 to 4 month plan aligned with your deadlines. 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.
