E-Invoicing Reform FAQ Xvantage for Associates

Summary:

This article provides answers to frequently asked questions regarding the e-invoicing reform, including key requirements, timelines, invoice formats, platforms, customer responsibilities, and contact information.

What is the e-invoicing reform?
Who is affected by e-invoicing?
What changes for you as a customer under the e-invoicing reform?
What are the mandatory electronic invoice statuses?
Why are these statuses important?
Which invoice formats will be used?
What is an approved platform (Partner Dematerialization Platform - PDP)?
Do customers need to select a specific platform for e-invoicing?
How will we send electronic invoices?
What do customers need to do?
Who should be contacted regarding e-invoicing?

Question 1: What is the e-invoicing reform?

Answer: The e-invoicing reform requires that, from 1 September 2026, invoices exchanged between businesses be issued, transmitted, and received electronically through certified platforms.

Question 2: Who is affected by e-invoicing?

Answer: All companies subject to VAT in France are impacted, whether they issue or receive invoices.

From 01/09/2026: Mandatory receipt of electronic invoices for all VAT-registered businesses.
From 01/09/2026: Mandatory issuance of electronic invoices for large enterprises.
From 01/09/2027: Small and medium-sized enterprises (SMEs) and micro-enterprises will also be required to issue electronic invoices.

Ingram Micro BV Cloud invoices, where the billing address is located in the Netherlands, are not eligible for the French e-invoicing scheme. Therefore, they will continue to be sent through the usual channels.

Question 3: What changes for you as a customer under the e-invoicing reform?

Answer:

From 1 September 2026:

Your customer must be able to receive electronic invoices.
PDF invoice deliveries will be discontinued at the end of the transition period.
A copy of the invoice will remain available for download via our Xvantage platform.
Invoice exchanges will take place through an approved platform (Partner Dematerialization Platform - PDP) or through the Public Invoicing Portal (PPF).
Invoice tracking will be available through standardized status updates.

Question 4: What are the mandatory electronic invoice statuses?

Answer: As part of the reform, every invoice will follow a lifecycle with mandatory statuses, enabling real-time tracking.

Main statuses:

Submitted: The official starting point. The invoice is submitted by Ingram Micro France SAS through its certified platform.
Rejected: A technical rejection due to an invalid format, missing data, incorrect SIREN/SIRET number, etc. The invoice is corrected and resubmitted.
Paid: The invoice has been paid.

Question 5: Why are these statuses important?

Answer: They provide:

Full invoice traceability.
Better visibility of payment timelines.
Reduced disputes.
Compliance with tax regulations.

Question 6: Which invoice formats will be used?

Answer: Invoices must be issued in structured or hybrid formats such as:

Factur-X
UBL
CII

These formats support automated processing and ensure compliance with tax requirements.

Question 7: What is an approved platform (Partner Dematerialization Platform - PDP)?

Answer: An approved platform is a platform certified by the tax authorities that enables:

The issuance and receipt of electronic invoices.
The transmission of invoice data to the authorities.
Compliance with regulatory requirements

Question 8: Do customers need to select a specific platform for e-invoicing?

Answer: Yes. Each company must either select an approved platform or use the Public Invoicing Portal (PPF).

We recommend that customers consult their IT or accounting departments to identify the most suitable solution.

Question 9: How will we send electronic invoices?

Answer: Starting on 1 September 2026, we will transmit your invoices through an approved platform compatible with your organization.

However, during the transition period, we will continue to provide a PDF copy of your invoice in the usual format.

Question 10: What do customers need to do?

Answer:

Verify their ability to receive electronic invoices.
Identify their approved platform.
Update their systems (ERP, accounting software) if required.
Inform their internal stakeholders (Finance, IT).
Anticipate the management of invoice statuses within their internal processes.

To avoid technical rejections, it is essential that the following information is accurate and up to date:

SIREN number
SIRET number
VAT registration number
Valid routing address

If you identify any discrepancies or have any questions regarding your routing information, please send the required updates as soon as possible to:

e-invoicing-ingrammicroFrance@ingrammicro.com

Question 11: Who should be contacted regarding e-invoicing?

Answer: For any questions related to e-invoicing, please contact: e-invoicing-ingrammicroFrance@ingrammicro.com