From 1 September 2026, business-to-business (B2B) e-invoicing became mandatory for large companies and mid-caps in France — and therefore in Réunion. The long-delayed reform is now transforming the entire invoicing chain for French businesses.
What Changes in Practice
From 1 September 2026, all French VAT-registered businesses — including those in Réunion — must be capable of receiving electronic invoices. Large companies and mid-caps must now also issue their invoices via a certified third-party platform (PDP) or through the public Chorus Pro portal. SMEs and micro-businesses have until 1 September 2027 to switch to e-invoicing for outbound invoices.
A Digital Transformation Not to Underestimate
For businesses in Réunion, the reform raises practical challenges: choosing a certified PDP, training accounting teams, updating software, and ensuring compliance with required standards (Factur-X, UBL). Local providers — accounting firms and digital service companies — are offering support. However, trade associations note that some small business owners are overwhelmed by the system's complexity, especially in retail and craft sectors, and are calling for enhanced guidance.
A Competitive Lever for Tomorrow
Beyond the compliance burden, e-invoicing delivers tangible gains. According to DGFiP analysis, an electronic invoice costs on average five times less to process than a paper one. Reduced payment delays, real-time cash flow visibility and automated accounting flows are all benefits that early adopters can turn into a competitive edge in a region where trade digitalisation is accelerating.
Why It Matters
The reform affects the entire Réunion business ecosystem — from large buying groups to local artisans. It is part of France's national fiscal modernisation push and fits a broader Indian Ocean context where digital competitiveness increasingly determines which territories attract investment and partnerships. Compliance is also preparation for the digitalisation of trade flows with regional partners. Sources: URSSAF, DGFiP, zinfos974.com, inosys.re, 1 September 2026.