Digital vs Electronic Invoicing in France: What’s the Difference?

France will make e-invoicing mandatory for businesses starting September 1, 2026. It is aligned with EU digitalisation goals. However, as this transition gains momentum, French businesses may wonder: what exactly is the difference between digital invoicing and e-invoicing? 

At first look, the two terms may seem interchangeable, but in practice, they are distinctly different, especially in the French and EU regulatory contexts, which is why we have brought this guide that covers:

• What is an electronic invoice (or simply, e-invoice)?
• What is digital invoicing?
• Digital invoice vs electronic invoice 
• Benefits of e-invoicing over digital invoicing
• How can you transition to e-invoicing in France?

What is a Digital Invoice in France?

A digital invoice is a conventional invoice that is created using accounting software or ERP software and is in a digital format (such as a PDF or scanned copy of a paper invoice) for the convenience of storage and transfer. 

However, according to EU and French regulations, it is not an electronic invoice and differs significantly from one. It does not adhere to the technical standards (such as Factur-X or UBL) necessary for automation and legal compliance with the impending mandate for e-invoicing.

What is an Electronic Invoice (E-invoice)?

E-invoice is not just a PDF sent by email. As per EU Directive 2014/55/EU and France’s upcoming mandate, it is:

• In a structured data format (like XML, UBL, CII, Factur-X in France).
• Machine-readable (meaning software can automatically extract and process the data without manual entry)
• Secure and authentic. It is so that there are no changes after issue and it guarantees the identity of the sender.
• Legally compliant, meeting both French tax rules and EU standards

This makes e-invoices more than just “digital copies.” 

For instance, an e-invoice created in the Factur-X format contains embedded XML plus a human-readable PDF. So, your system can securely archive the invoice and update accounts payable as soon as it is received. This can also be connected to your VAT account for real-time VAT filing. This is exactly why countries around the world are shifting towards e-invoicing.

What is the Difference Between Digital and Electronic Invoices?

The difference between digital invoices vs electronic invoices is given in the table below:

Benefits of Electronic Invoicing vs Digital Invoices

E-invoicing automates accounting, which is clear. But it is not just that. The other benefits are:

1. It complies with EU Directive 2014/55/EU and the French mandate. 
2. It eliminates the entire need for manually entering all accounting and VAT details. 
3. As a direct result of automation, errors in data entry and reconciliation of accounts and bank statements are drastically reduced.
4. Businesses experience faster validation and approval, which shortens the overall payment cycle.
5. Through certified platforms such as PDPs and Chorus Pro, fraud risks are lowered.
6. Data traceability is strengthened.
7. Companies benefit from significant cost reductions, as expenses associated with paper, postage, and manual handling are eliminated, and bookkeeping and invoice management are significantly reduced.
8. Real-time VAT reporting becomes possible, since invoice data is automatically shared with French tax authorities.
9. The management and finance department gains better visibility into cash flow as there is instant access to receivables and payables information.
10. The system can easily scale to handle larger volumes of invoices. This makes it sustainable for growing businesses.

How Businesses in France Can Transition from Digital to Electronic Invoicing

Businesses that currently send invoices as PDFs or scanned copies need to shift towards structured formats. The French law requires these invoices to flow through certified channels, either the government portal (Chorus Pro for B2G transactions) or approved private platforms known as Plateformes de Dématérialisation Partenaires (PDPs).

1. Begin by examining how invoices are currently issued.
2. Update the software or system using a legally compliant process. For this, businesses need a structured format, such as Factur-X/UBL/CII.
3. To ensure that invoices go through authorised channels, connect your systems to Chorus Pro or a Partner Dematerialisation Platform (PDP).
4. The point of the transition is to replace the manual system with automation. So, instead of depending on manual conversion, make sure your ERP or billing software can generate machine-readable invoices natively.
5. Implement a secure archiving process.
6. Adjust your VAT reporting workflows so that every invoice and transaction directly flows to the French tax authorities in real-time.
7. Train your staff.
8. Run small pilots first.
9. Iron out the issues and then extend the e-invoicing across all customers and suppliers.

Conclusion 

The shift from digital invoices to structured electronic invoicing in France is undeniably a major transition. But it reflects the needs of a changing business environment. If we follow such a structured and automated system, there are very few chances of loopholes in the process, and it also automatically reduces errors. Businesses are getting a chance to actually position themselves to minimise errors, streamline tax reporting, improve financial visibility, and reduce so much time that goes into manual management. 

The change may feel like a huge hassle today, but it is preparing the French companies for a future where efficiency and compliance go hand in hand.