Electronic invoicing: the quality of your data, an invisible but crucial pillar of your 2026 compliance

The reform of electronic invoicing, which will become mandatory for all businesses on September 1, 2026, is one of the biggest financial modernization projects of recent decades.

But beyond the regulatory requirement, it represents above all an exceptional opportunity for companies to rethink their processes, make their flows more reliable, and strengthen their financial performance in the long term.

It is a lever for:

• simplify billing processes,
• automate processing,
• improve traceability,
• reduce operating costs,
• and secure the cash.

However, to take full advantage of this transformation, one point is still too often underestimated: 70% of the difficulties encountered in e-invoicing projects (issuing, transmitting, and receiving electronic invoices within a standardized framework) are directly related to data quality.

This figure reveals a simple reality:

• Compliance in 2026 does not depend primarily on your future approved platform, your ERP, or your integrator...
• It relies primarily on the robustness, reliability, and consistency of your third-party database.

Why is data becoming the strategic element of electronic invoicing?

The reform introduces a model based on automated, standardized, and controlled invoice circulation. This automation can only work if the data supporting these flows is accurate, structured, and compliant with official standards.

Incorrect, obsolete, or inconsistent data will automatically lead to several types of incidents:

• discharges into platforms,
• processing delays,
• disputes with customers or suppliers,
• a loss of traceability,
• or even a risk of non-compliance during inspections.

Data therefore becomes not only a technical prerequisite and an operational challenge, but also a factor in financial performance.

Essential data bricks that need to be made reliable

The transition to e-invoicing does not require thousands of fields, but rather a few key elements without which the system cannot function properly.

Legal information: basis for identifying third parties

• Company name,
• SIREN/SIRET,
• headquarters address...

This data must be accurate, standardized, and aligned with official records.
It is used not only to identify the third party, but also to avoid duplicates that pollute databases and complicate analyses.

Electronic identifiers: routing key for invoices

The intra-community VAT number, in particular, plays a central role in the model.
A single error or missing character is enough to block transmission or reception.

Reception channels: a prerequisite for successful delivery

Each partner must be linked to one of the three channels provided for in the reform:

• PA (Approved Platform)
• PEPPOL network, a secure network that allows businesses and government agencies to exchange documents (such as invoices) in a standardized manner, regardless of their software, much like a common "digital postal network."
• or Public Billing Portal (PPF).

Without this information, the invoice has no "declared destination."

Financial data: securing and accelerating cash flows

IBAN, bank code, and RUM (for direct debits) are essential for limiting disputes and speeding up payments.

Internal advisors: streamlining processing

Accounting, billing, disputes contacts... An invoice is never "self-managed."
Internal circuits must be fed by reliable contact data.

The mistakes that most undermine e-invoicing projects

Certain errors appear systematically in preparation diagnostics. They are not technological, but organizational.

Inconsistent databases between ERP, CRM, and internal tools

When a company has multiple sources without a single repository, duplicates and conflicts in information become inevitable.

Outdated billing addresses

They are one of the main causes of rejection in PAs and on the PPF.
An outdated address can be enough to block an entire flow.

Third parties not recognized by dematerialization systems

Incomplete data, invalid VAT, missing fields... Platforms reject any non-compliant third parties, forcing the company to manually manage the reprocessing.

The five priority actions to be carried out before 2026

Bringing your third-party database into compliance requires a structured, gradual, and guided approach.

1. Audit the database

The objective is to identify:

• duplicates,
• inconsistencies,
• outdated information,
• incomplete company files.
  This audit forms the basis for any restructuring process.

2. Automatically verify legal identifiers

The SIRET number, company name, and VAT number must be checked with official sources.
Manual verification is no longer realistic given the volumes involved.

3. Update and enrich your third-party records

The company must establish standardized collection mechanisms: forms, workflows, systematic checks.
The objective: to have a consistent level of information for each third party.

4. Standardize data formats

This includes addresses, IBANs, VAT numbers, and descriptions.
Standardization reduces discrepancies between systems and facilitates automatic data interpretation.

5. Prepare for PA/PEPPOL integration

Many companies underestimate the technical dimension of the transition.
They must anticipate:

• the choice of their status (PA or use of the PPF),
• transmission/reception tests,
• routing rules,
• repository synchronization

The concrete benefits of a controlled third-party database

Companies committed to improving reliability have already observed that:

• up to 65% savings per bill,
• increased automation of accounting tasks,
• a drastic reduction in emissions,
• faster payments,
• more reliable and consolidated financial management.

Data: the foundation of your compliance and financial performance

The electronic invoicing reform imposes a new data discipline.
But above all, it offers the opportunity to rebuild more robust, fluid, and profitable processes.

Making the third-party database reliable is not a peripheral task.
It is the core of the project.

Today, ensuring reliability means:

• avoid disruptions tomorrow,
• streamline exchanges,
• strengthen customer-supplier relationships,
• and secure cash in the long term.

For organizations that want to plan ahead, a structured audit is the most cost-effective first step.