The era of paper is drawing to a close. With the progressive rollout of mandatory e-invoicing in France starting in September 2026, the financing landscape is undergoing deep structural change. This reform goes far beyond digitization; it requires a complete overhaul of invoicing processes, tools, and compliance practices. 

A Gradual Yet Imminent Rollout

• September 1, 2026: 
  • Mandatory receipt of electronic invoices for all businesses.
  • Mandatory issuance for large companies and mid-sized businesses (ETI). 
• September 1, 2027: 
  • Obligation to issue invoices extended to SMEs and micro-businesses.

Invoices must be submitted via approved e-invoicing platforms (PDP) in structured formats such as Factur-X, UBL, or CII. 

For leasing companies, factors, and structured finance professionals, the challenge lies in the multiplicity of invoicing flows across diverse systems loan origination, back office, collections, etc.
This complexity requires harmonization and automation to ensure seamless invoice lifecycle management and real-time tracking of receivables. 

In pooled financing, a significant change arises:
Previously, one invoice could be issued by a lead lessor and distributed across co-lenders. Now, each participant must receive an individual invoice, increasing administrative complexity and requiring enhanced system capabilities for reconciliation. 

In the case of factoring, e-invoicing paves the way for better tracking of assigned receivables, improved risk visibility, and more efficient collection flows.

Though this reform demands deep adaptation, it offers a major modernization opportunity. By updating systems, training teams, and rethinking end-to-end invoicing flows, financing institutions can boost efficiency, secure regulatory compliance, and strengthen relationships with clients and partners. 

As the 2026 deadline approaches, preparation is key. Those who anticipate now will turn regulatory pressure into a lever for operational excellence and competitive advantage.