2026/2027 timeline: what to expect

B2B electronic invoicing is becoming progressively mandatory in France. Two dates frame the transition, and both directly affect your shellfish farm — regardless of size.

1 September 2026: receiving becomes mandatory for all

All companies, with no size exemption, must be able to receive an electronic invoice. In parallel, large companies and mid-caps must issue them.

Concrete consequence for growers: if one of your buyers is a large retailer, they can require from that date that your invoices reach them electronically. Anticipating becomes a commercial topic, not only a regulatory one.

1 September 2027: mandatory issuance for SMEs and small businesses

The obligation to issue electronic invoices extends to every company, including most shellfish and aquaculture operations. By that date, paper or plain PDF invoices are no longer accepted by the tax administration.

What OstraOS already delivers

• Native generation of invoices in Factur-X, UBL, CII and EDIFACT INVOIC formats, EN16931-compliant.
• Connection to several accredited dematerialization platforms, configurable to your choice.
• End-to-end tracking of an electronic invoice’s official lifecycle, from filing to collection.
• French legal notices (late penalties, flat-fee indemnity) printed automatically.
• Multi-rate VAT properly broken down in both the electronic file and the PDF.

Penalties for non-compliance

Beyond the tolerance period set by the administration, penalties are dissuasive: a fine per non-compliant invoice, capped annually, and a separate fine for each VAT e-reporting breach. The best protection is anticipation.