E-invoicing in 2026: your questions, answered

Any company subject to VAT and established in France is affected. This includes micro-businesses, SMEs, mid-sized companies (ETI) and large enterprises, regardless of their activity or size, as soon as they issue or receive invoices between French businesses (domestic B2B).

Sole traders and micro-businesses under the VAT exemption scheme (franchise en base) are affected: the scheme exempts them from charging VAT, not from being VAT taxable persons. They must be able to receive electronic invoices since 1 September 2026, and issue them from 1 September 2027, like other small businesses.

1 September 2026: receiving obligation for all VAT-registered businesses. You must have designated an Approved Platform (PA) and be able to receive an electronic invoice.

1 September 2026: issuing obligation for large enterprises and mid-sized companies (ETI) only.

1 September 2027: issuing obligation extended to SMEs, micro-businesses and sole traders.

Receiving has been mandatory for everyone since 1 September 2026: a company that still cannot receive an electronic invoice must start there.

You are in breach of the legal obligation. The penalties provided for are:

• €50 per invoice not issued in electronic format (capped at €15,000 per year)
• €500 per missing e-reporting transmission (capped at €15,000 per year)
• No Approved Platform to receive your invoices: formal notice, then €500 three months later, and €1,000 for each further three-month period

Beyond the penalties, your suppliers and customers who already issue electronic invoices could have difficulty invoicing you, which would disrupt your business relationships.

No, not for B2B invoices between French VAT-registered businesses. A simple PDF attached to an email no longer satisfies the legal obligation.

The invoice must go through an Approved Platform (PA), in a recognized structured format: Factur-X (hybrid readable PDF with embedded XML data), UBL or CII.

Diamontis FX lets you upload your existing PDF invoices: the system automatically extracts the information, pre-fills the form, and sends your invoice in the regulatory format via the Approved Platform SuperPDP.

An Approved Platform (PA) is a private operator registered with the DGFiP, the only type of entity authorized to transmit invoices and e-reporting data to the tax authorities. It is the new name for what used to be called a partner dematerialisation platform (PDP): both terms mean exactly the same thing, and the latter is still the one most commonly used.

Diamontis FX is not an Approved Platform. It is a Dematerialisation Operator (OD) that relies on the approved PA SuperPDP to ensure regulatory compliance. Diamontis FX adds the business layer: intuitive interface, product catalog, lifecycle tracking, archiving, FEC export, multi-company management, and security.

This architecture is transparent: when you sign up, you sign a timestamped designation mandate that explicitly designates SuperPDP as your Approved Platform.

E-reporting is the obligation to transmit data on your B2C sales (to consumers), your international transactions and your payment collections to the tax authorities. It complements e-invoicing (B2B invoices).

E-reporting follows the same timetable as issuing: it has applied to large enterprises and mid-sized companies (ETI) since 1 September 2026, and will apply to SMEs and micro-businesses from 1 September 2027.

Diamontis FX transmits this data to the PA SuperPDP: sales to consumers and abroad issued in the application are reported as soon as they are issued, payments as soon as you record them. Purchases from foreign suppliers, and sales made outside the application, are reported from the "E-reporting" screen.

Diamontis FX offers three plans:

• Receiving - free forever: unlimited reception of supplier electronic invoices, 10-year evidential archiving of received invoices, FEC export, access for your accountant and 5 free issued invoices per month.
• Pro - €7 excl. VAT/month: everything in the Receiving plan, plus Factur-X / EN16931 issuing, B2C and payment e-reporting, assisted PDF import, the chart of accounts and Smart Comptable.
• Business - €29 excl. VAT/month: everything in the Pro plan, plus Smart Analyse (AI suggests an account, you validate), up to three companies, priority support and high volumes.

Receiving has been mandatory for all businesses since 01/09/2026. If that is your only obligation today, the Receiving plan is enough: it is free, with no commitment.

Compare plans and their quotas on the Pricing page

Sign-up is done in 4 quick steps guided by an assistant:

• Step 1 - Your company: enter your SIREN number, automatic verification of your information.
• Step 2 - Tax setup: configuration of your VAT regime and your legal notices.
• Step 3 - Plan: choice of your plan (Receiving, Pro or Business).
• Step 4 - Mandate: signing of the timestamped designation mandate that activates your connection to the Approved Platform SuperPDP.

The connection is then finalized automatically. You are up and running within minutes.

On a monthly plan, yes: there is no minimum commitment. You can cancel your Pro or Business subscription at any time from your account, effective at the end of the current monthly period. On a yearly plan, the subscription is committed for twelve months (with two months free); cancellation takes effect at the end of that period.

If you cancel, your archived invoices remain accessible for consultation for the legal retention period (10 years), and you can export your data before leaving (guaranteed reversibility).

The designation mandate is the legal document by which your company designates an Approved Platform as its e-invoicing operator. Without this mandate, the PA cannot register your SIREN in the central directory managed by the DGFiP.

At Diamontis FX, this mandate is timestamped and archived with evidential value. You sign it electronically at the end of the sign-up wizard. It explicitly names SuperPDP as the designated PA, in accordance with regulatory requirements.

Reversibility is guaranteed. You can export all your data (invoices in their original format, FEC file, history) from your account at any time.

To switch Approved Platforms, you will need to sign a new designation mandate with the new solution. Diamontis FX supports you through this process and provides all the necessary documents.

Accountant access is open on every plan, Free included: each client invites you from their own space. The files that have opened their access to you appear in the "My clients" portfolio, with a search and, for each one, the received invoices not yet viewed, the issued invoices overdue and unpaid, and the date of the last FEC. You switch from one file to another without logging out, to view invoices, track statuses and produce the FEC.

Each client company keeps its own tax configuration, product catalog and independent history. Isolation between files is complete.

The company invites its accountant. Its manager creates its space and signs the designation mandate, then enters your e-mail address in Settings, "Accountant access". You activate the invitation with an account at that address, with no company to declare, and the file joins your portfolio. Access is personal, revocable at any time by the company, and bounded: you view, produce the FEC, track payments and, from the Pro plan, keep the chart of accounts and allocations; you can neither issue nor report anything on the company's behalf.

In Settings, "FEC export", you select the desired period and download the FEC file (Fichier des Écritures Comptables) in the format specified by article A.47 A-1 of the Livre des procédures fiscales (LPF). Each entry is numbered and frozen at the first export that carries it: a new export of the same period returns the same file.

This file can be used directly by an accountant in their software or submitted to the tax authorities in the event of a tax audit.

No. Diamontis FX is an e-invoicing solution compliant with the 2026 reform, not general accounting software. It fits into your existing workflow: invoices received and issued are available for import into your accounting tool via the FEC export or the API.

The designation mandate must be signed by a legal representative of the company or an authorized person (proxy holder). As part of an extended accounting assistance mandate, an accountant may be authorized to sign this type of document. However, we recommend having the company's director or manager sign directly, to avoid any dispute over the validity of consent.

Yes. All Diamontis FX data - invoices, company data, personal information - is hosted on servers located in France, in compliance with the GDPR and data localization rules.

Evidential archiving guarantees the integrity, authenticity and readability of your invoices throughout the legal retention period, i.e. 10 years (accounting obligation under art. L123-22 of the Code de commerce).

Each invoice received, through the platform or off-network, is kept in its original form, sealed with its fingerprint, chained to the previous ones and timestamped by a time-stamping authority (RFC 3161), with an audit trail. Issued invoices are kept by the approved platform that transmitted them. This meets the DGFiP's requirements for tax audits and the obligations of art. L102B of the Livre des procédures fiscales.

Yes. Diamontis FX offers two-factor authentication via a TOTP app (Google Authenticator, Authy, etc.), with backup codes, as well as sign-in with a passkey (WebAuthn / FIDO2 standard): fingerprint, face or device PIN, without a password. Both are set up in your account's security settings. We strongly recommend enabling them, especially for firm accounts that access several client files.

Each invoice goes through statuses defined by the AFNOR XP Z12-012 standard:

• Submitted: the invoice has been received by the Approved Platform.
• Made available: the invoice is available to the recipient.
• Approved: the recipient has validated the invoice.
• Rejected: the recipient has rejected the invoice (business reason).
• Payment sent: payment data has been communicated.
• Collected: the payment has been received (triggers payment e-reporting).

Statuses are updated in real time via the PA SuperPDP and are visible in your dashboard.

Diamontis FX supports the three formats recognized by the DGFiP:

• Factur-X: hybrid format - readable PDF with embedded CII XML data (EN 16931 standard, COMFORT profile). This is the main format recommended in France.
• UBL: pure XML format (Universal Business Language), widely used internationally and via the Peppol network.
• CII: pure XML format (Cross Industry Invoice, UN/CEFACT).

For UBL and CII invoices without an attached PDF, Diamontis FX automatically generates a readable rendering.

Diamontis FX continuously monitors the availability of the PA SuperPDP and would alert you in the event of an incident. Diamontis FX's architecture is designed to be compatible with several Approved Platforms (PA-agnostic abstraction layer), which allows a switchover to an alternative PA in the event of a prolonged SuperPDP outage.

Your archived data and invoices remain accessible for consultation even if the issuing/receiving service is interrupted.