Still sending invoices by email? What is changing in France and Spain

1. In France, electronic invoicing is already a reality

Since 1 September 2026, French businesses within the scope of the new system must be able to receive electronic invoices.

Large businesses and intermediate-sized enterprises —ETIs under the French classification— must also issue them from that date.

For SMEs and microbusinesses, the obligation to issue electronic invoices will take effect on 1 September 2027.

Consider a consultancy company based in Paris.

Until now, it received its suppliers’ invoices by email, generally as PDF files.

For transactions falling within the new system, it must now be able to receive those documents through a platform approved in France.

A simple PDF sent by email no longer constitutes, by itself, an electronic invoice compliant with this new French obligation.

Businesses therefore need to adapt their invoicing tools and internal procedures progressively.

2. Businesses in Madrid and Barcelona are preparing too

Spanish businesses are also affected by a transformation of invoicing between businesses and professionals.

Order HAC/1028/2026, which took effect on 6 October 2026, now makes it possible to determine the main deadlines under the Spanish system.

The obligation to issue and receive electronic invoices will apply:

• From 6 October 2027 to businesses and professionals within its scope whose transaction volume exceeds €8 million, according to the regulatory criteria.
• From 6 October 2028 to the other businesses and professionals within its scope.

Imagine a services company based in Madrid, with clients in Barcelona and Bilbao.

It will need to review its invoicing system to determine which deadline applies and how to comply with the new Spanish rules.

The reform also includes mechanisms for monitoring the processing and payment of invoices.

It is therefore also an opportunity to improve administrative organisation and the monitoring of commercial relationships.

3. A Madrid business wants to sell its products in Paris: what should it plan for?

Take a practical example.

A business established in Madrid sells professional equipment. It has just signed a contract with a French company located in Paris.

Until now, it mainly invoiced Spanish clients.

Does it now have to adopt the French electronic invoicing system for its new Paris client?

Not automatically.

French domestic electronic invoicing rules depend, among other factors, on where the parties are established and the nature of the transactions.

A Spanish business invoicing a French client directly from Spain does not therefore necessarily follow the same invoicing channel as a French company invoicing another French company.

The applicable VAT rules, the nature of the transaction and any reporting obligations need to be checked.

Certain cross-border transactions fall within the French e-reporting mechanism, particularly on the French business’s side, subject to the conditions laid down in the legislation.

A foreign business not established in France may also be subject to French reporting obligations in certain circumstances, particularly where it is liable for French VAT.

In practice, the question is not simply which country the client is in. You need to identify who is selling, through which business structure, to whom and on what terms.

This distinction is particularly important for Spanish companies seeking to develop their sales in France over the longer term.

4. A Bordeaux business works with Barcelona: the same questions in the other direction

Now consider the reverse situation.

A Bordeaux company regularly supplies goods to a distributor established in Barcelona.

It also works with French clients.

Must it use the same invoicing channel for every client?

Not necessarily.

For transactions between businesses established in France and falling within the system’s scope, electronic invoicing follows the new French rules.

Sales to businesses and professionals established abroad, however, may be subject to different obligations, particularly e-reporting.

The tax treatment of intra-EU transactions must also be examined separately.

A business with French and Spanish clients may therefore need to manage several categories of invoices and reporting obligations.

International development makes a coherent contractual, tax and accounting organisation particularly useful.

5. A Spanish business invests in a French company: what changes?

Imagine a Madrid entrepreneur wishing to acquire a stake in an SME based in Bordeaux.

Or a Spanish group deciding to create a subsidiary in Paris to sell its products on the French market.

These are two different situations.

In the first case, acquiring shares or other equity interests in a French company does not, by itself, automatically require the Spanish investor to use the French electronic invoicing system for its own activities.

The French company concerned nevertheless retains its tax and administrative obligations, including those relating to invoicing.

In the second case, if a French subsidiary is created and carries out transactions within the system’s scope, it must comply with its own French obligations, regardless of its parent company being established in Spain.

Other questions then arise:

• Which company signs the commercial contracts?
• Which company invoices French clients?
• How should services between the Spanish parent and its French subsidiary be organised?
• Which tax and contractual rules apply to transactions between the companies?
• How should responsibilities be allocated and payment monitoring organised?

These are not new questions, but changing invoicing obligations can provide an opportunity to check that the group’s legal organisation genuinely reflects its business activities.

For a foreign investor, it is particularly important to distinguish the company in which it invests from its own business structure.

6. Why commercial contracts remain essential

Electronic invoicing must not distract from the fundamental rules of contract law.

Correctly transmitting a document guarantees neither proper performance nor payment.

Consider a Barcelona business supplying equipment to a company in Biarritz.

The invoice may have been correctly issued and transmitted. That will not prevent a dispute if the delivered goods are challenged, a deadline is missed or the parties disagree about the contractual terms.

It therefore remains essential to set out clearly:

• Each business’s respective obligations.
• Prices and payment arrangements.
• Delivery or performance terms.
• The consequences of delay or non-performance.
• The governing law and dispute resolution arrangements where the transaction is international.

Proper invoicing is a management tool. Legal certainty also depends on the quality of the contract and its performance.

7. Three simple questions before developing your business

Does my business invoice in France, Spain or both countries?

The answer helps identify the relevant transactions and any domestic or cross-border obligations.

Have I chosen a suitable organisation?

Where a foreign company operates regularly in France, it may be useful to consider whether a subsidiary, a branch or another arrangement is appropriate, according to its actual activities.

Are my contracts and invoicing procedures consistent?

A review can help anticipate difficulties relating to invoices, payments, liability and relationships with overseas business partners.

These questions are particularly important when activities cross borders or evolve towards an international organisation.

Conclusion — A new stage in French–Spanish business relationships

Electronic invoicing is gradually becoming part of the way French and Spanish businesses operate.

But the two countries follow different timetables and mechanisms.

Whether you are a French business working with Madrid or Barcelona, or a Spanish business leader wishing to trade with Paris, Bordeaux or Biarritz, it is essential to understand which obligations actually apply to the transactions you are considering.

The same care is needed when a company invests in a foreign business or creates a subsidiary.

Beyond the new invoicing rules, the legal coherence of commercial relationships deserves attention.

Appropriate preparation, involving legal, tax and accounting professionals where necessary, helps anticipate obligations and difficulties that may arise.

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Are you developing business between France and Spain?

Do you run a business in Madrid or Barcelona and want to trade with French partners, create a subsidiary or invest in a company in France?

Are you an entrepreneur in Paris, Bordeaux, Biarritz or Bayonne developing economic relationships with Spain?

Drafting contracts, organising transactions, managing relationships between companies and resolving disputes can raise legal questions specific to each situation.

Appropriate legal support helps identify the issues and secure the different stages of your business activities, in coordination with other qualified professionals where necessary.

Get in touch:

https://jphakim.com/en/contact

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Official references

Ministère de l’Économie — Electronic invoicing in France: https://www.economie.gouv.fr/actualites/facturation-electronique-entre-entreprises-coup-denvoi-de-la-reforme

DGFiP — Electronic invoicing and transactions with French and foreign clients: https://www.impots.gouv.fr/professionnel/questions/mes-clients-sont-la-fois-des-entreprises-et-des-particuliers-par-quel

DGFiP — E-reporting for foreign businesses without a permanent establishment in France: https://www.impots.gouv.fr/international-professionnel/le-reporting-pour-les-entreprises-etrangeres-sans-etablissement-stable

Agencia Tributaria — Electronic invoicing implementation timetable: https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html

BOE — Order HAC/1028/2026: https://www.boe.es/eli/es/o/2026/10/02/hac1028/con

The examples are fictional. This article provides general legal information based on the rules known as at 22 October 2026. The applicable obligations depend on each business’s actual circumstances.

Jean-Paul Hakim

Lawyer — Business law and French–Spanish relationships