Electronic Invoicing: Only 7% of French Companies Are Ready 6 Months Ahead of Deadline

Improving Regulatory Understanding, Yet Full Compliance Remains Uncommon

According to the OpinionWay survey for Quadient conducted in January and February 2026 among 313 decision-makers, 90% of companies are familiar with electronic invoicing regulations. Understanding has significantly progressed, with 43% of companies now claiming to master the details of the reform, up from 27% in 2025. However, only 7% of companies report having completed all necessary regulatory prerequisites (data diagnostics, management of the 34 mandatory mentions, status tracking, ability to issue in structured formats, e-reporting). The study shows that 82% of companies have initiated at least one prerequisite, while only 1% have not started any consideration of these prerequisites, a decrease of 10 points from 2025. Companies with 500 or more employees appear to be consistently more advanced in their compliance efforts.

Hybrid Practices and High Confidence Despite Delays

According to the Observatory, financial management practices remain largely hybrid. While 91% of companies use at least one digital format to send their invoices and 72% rely exclusively on digital formats, only 19% use at least one compliant format (UBL, CII, or Factur-X), up from 13% observed in 2025. Just 4% report using exclusively compliant formats. Despite this significant lag, 86% of companies express high confidence in their ability to meet the regulatory deadline, an increase from the 83% observed in 2025. Regarding the choice of Approved Platforms, 64% of companies say they have already selected their provider, but only 27% report that the partnership is already contractualized. The study also notes that 77% of companies consider the mandatory shift to electronic invoicing useful, though 71% find it restrictive. The main obstacles identified are external: 50% of companies mention non-compliant clients or suppliers, while more than three out of ten point to cybersecurity risks or the difficulty in gathering all required data.