Electronic invoicing FAQ
Find answers to the most frequently asked questions about electronic invoicing here.
General Information on E-Invoicing
E-invoicing involves issuing, transmitting, receiving, and processing invoices in a structured electronic format that allows for automated processing. A simple PDF sent by email is not considered an e-invoice in the context of this reform.
The objectives of this reform are:
- To simplify exchanges between companies;
- To reduce administrative costs;
- To improve invoice traceability;
- To strengthen the fight against VAT fraud;
- To automate certain declarative obligations.
All VAT-registered companies established in France are concerned:
- Large companies;
- Mid-caps (ETI);
- SMEs;
- VSEs (Very Small Enterprises);
- Micro-enterprises.
Mainly domestic B2B operations carried out between companies established in France and subject to VAT.
No. B2C operations are not covered by the e-invoicing obligation, but some may fall under e-reporting.
International sales follow specific rules and will generally fall under e-reporting.
Yes. Credit notes must be transmitted according to the same principles as e-invoices.
No. The reform only modifies the method of invoice exchange and does not change legal or contractual payment rules.
Reform Timeline
From September 1, 2026:
- All companies must be able to receive e-invoices.
- Large companies and mid-caps must also issue e-invoices.
From September 1, 2027:
- SMEs, VSEs, and micro-enterprises must also issue their invoices electronically.
Yes. Even if your issuing obligation begins in September 2027, you must be able to receive e-invoices from September 1, 2026.
We recommend that you:
- Identify your future e-invoicing solution;
- Appoint an internal contact person;
- Prepare your reception systems;
- Communicate your routing information as soon as it is available.
Certified Platforms (AP - Approved Platforms)
A Certified Platform (AP) is an authorized platform that enables:
- Issuing;
- Receiving;
- Routing;
- Transmitting invoicing data.
Yes, for operations falling within the scope of the reform.
Yes. Every company will need to rely on a solution compatible with the regulations to receive and transmit its e-invoices.
No. Each company is free to choose its own platform. APs are designed to communicate with each other.
SAP, but this information does not impact the transmissions made.
Routing Code
The routing code is the identifier that allows an e-invoice to be correctly delivered to its recipient.
We need this information to ensure the proper transmission and reception of e-invoices between our companies.
? No. The routing code is not mandatory. Each company can choose to implement one according to its organization and needs. In the absence of a routing code, e-invoices can be addressed using the SIREN number.
This information is generally known by:
- The Accounting department;
- The Finance department;
- The E-invoicing manager;
- The E-invoicing project manager;
- The ERP administrator;
- The service provider in charge of the e-invoicing solution.
It depends. If your company has a routing code, it will be used. Otherwise, e-invoices can be addressed using the SIREN number.
Invoices may:
- Be rejected;
- Not be delivered correctly;
- Experience processing delays;
- Lead to payment delays.
You can :
- Respond to the dedicated form: Fill electronic invoicing form
- Transmit it to your usual contact;
- Send it to Customer Service: serviceclient-sls.fr@siemens.com
No.
Invoice Management and Tracking
Yes, during an intermediate period for informational purposes. The official invoice will be the one transmitted via the regulatory e-invoicing channel.
If your invoice does not contain the required information (missing purchase order, incomplete or incorrect data, wrong recipient, etc.), it may be rejected. The reason for the rejection will be communicated to you so that you can correct and re-issue the invoice.
In the event of a technical rejection (format error, addressing problem, missing data, etc.), Siemens will analyze the cause, make the necessary corrections, and re-transmit the invoice if needed.
For operations covered by the reform, e-invoicing will gradually become the norm.
Technical Questions
The usual legal information remains mandatory:
- Invoice number;
- Invoice date;
- Company name;
- SIREN or SIRET number;
- VAT number;
- Net amount (excluding tax);
- VAT amount;
- Gross amount (including tax).
Additional data may be required depending on regulations.
Identification relies notably on:
- The SIREN number;
- National directory data;
- The platform used;
- Routing information.
The directory allows companies to be identified and e-invoices to be directed to the correct recipient.
Financial Questions
No. Payment rules remain unchanged.
No changes are planned unless specifically communicated.
Yes. Purchasing procedures and contractual rules remain applicable.