Billing

From September 1, 2026, large companies and medium-sized enterprises (ETIs) will be required to issue invoices electronically via a state-approved platform.

This requirement will come into effect no later than September 1, 2027, for SMEs and micro-enterprises.

Consequently, starting September 1, 2026, all companies must be able to receive their invoices in electronically.

Orange SA and its subsidiaries in France are actively preparing for the implementation of this new system.
For information on sending your invoices electronically to Orange SA and its subsidiaries, please consult the following documents:

• Prepare Compliant Electronic Invoices
• Billing Address Directory

You can find more information on the impots.gouv.fr website:

• the summary page regarding electronic invoices and the data to be transmitted, can be found here .
• the legal framework for electronic invoicing and e-reporting can be found here .