France is taking a major step in its tax digitalization. By 2026, mandatory e-invoicing will progressively replace paper and PDF invoices for all B2B transactions between French companies.
This reform aims to simplify your reporting obligations, reduce VAT fraud, and modernize commercial exchanges. To comply, you'll need to adopt standardized invoicing formats and use an Approved Platform (PA or formerly PDP).
Why Spendesk is a Certified Platform (PA)?
Spendesk sits at the optimal point in the value chain to be a Certified Platform, right where invoice lifecycle statuses are naturally managed, upstream from accounting. As defined by regulations, PAs handle invoice controls, transmission, and lifecycle status management.
This is Spendesk's core business: the platform already manages approval and validation workflows before accounting and payment. It's where companies:
Receive invoices
Process and set lifecycle statuses (refused, acknowledged, disputed, approved/partially approved, rejected, payment transmitted)
Being a PA allows Spendesk to:
Receive e-invoices directly from suppliers via the PA network
Manage regulatory statuses natively in the same tool where business validation happens
Transmit statuses back to suppliers through their issuing PA, and to the PPF
Save our customers from additional integrations or tools to meet regulatory requirements
Eliminate double entries and file exchanges between systems
Here's what you need to know to use Spendesk as your reception PA.
Invoice lifecycle for French e-invoicing
As an Approved Platform, Spendesk is certified to manage and synchronize the lifecycle statuses of your invoices directly with other PAs and the Public Invoicing Portal (PPF).
When you receive an electronic invoice via Spendesk (as a reception PA), it will go through the following regulatory statuses before being archived with legal proof:
Received by the platform - The invoice is received and validated by your reception PA (Spendesk)
Made available - The invoice is made available to you in Spendesk in the appropriate module and ready for processing
Taken in charge - The invoice is assigned to an employee on your team. They can then verify it, fill in analytical fields, and submit it for approval
Approved - The invoice has been approved via your Spendesk workflow and is validated for payment
or Partially approved - Only part of the invoice has been approved (partial amount or lines)
or Refused - The invoice is refused by one of the approvers by selecting a mandatory associated reason - Mandatory status transmitted to the PPF
or In dispute - The invoice is subject to a dispute with your supplier
or Cancelled (following corrective invoice) - The invoice is cancelled and replaced by a corrective invoice
or Suspended - Processing of the invoice is temporarily suspended
Payment transmitted - The payment order has been transmitted by the buyer
Completed - The invoice is completed by the seller with additional information
Collected - Payment has been received by the seller - Mandatory status transmitted to the PPF
Required formats and Spendesk support
Spendesk already supports the XML format for electronic invoices. You can test it now by uploading an XML invoice when creating an invoice request: Spendesk will automatically import, parse, and display your invoice in PDF format.
Formats required by French law:
UBL 2.1 (Universal Business Language) - XML format for structured invoices, compliant with European standard EN 16931
CII D22B (Cross Industry Invoice) - UN/CEFACT XML format for cross-industry invoices, compliant with standard EN 16931
Factur-X - Hybrid format combining a readable PDF/A-3 with an embedded XML file (UN/CEFACT CII)
What this means in Spendesk:
Structured data import: Invoices received via compliant formats will automatically populate all relevant fields (supplier information, amounts, VAT, invoice lines) in Spendesk, without OCR involvement
Automatic validation - Invoice data will be validated according to French regulatory requirements before being made available in Spendesk
Digital archive: All electronic invoices will be stored in their original structured format for audit compliance
Compliance indicator: Received electronic invoices will be marked with an indicator for easy identification
Credit note support - Credit notes received via the network will be processed as Spendesk credit notes that must be linked to an existing Spendesk invoice
What Spendesk will support:
✓ Reception of invoices in UBL, CII, and Factur-X formats
✓ Automatic data extraction and validation
✓ Integration with your existing approval workflows
✓ Compliant archiving of electronic invoices
✓ Complete lifecycle status management
✓ Real-time notifications upon invoice reception
✓ E-reporting transmission to the PPF
Spendesk payment methods impacted
Spendesk covers all e-invoicing use cases for reception.
More specifically, the following Spendesk payment methods will be affected by French e-invoicing regulations:
📄 Invoices (Supplier Invoices)
Primary payment method for receiving and processing domestic B2B electronic invoices
Invoices received via your PA will be automatically created in the Spendesk Inbox
All structured data will be pre-filled (thanks to the structured regulatory format), reducing manual entry
OCR will be replaced by automatic field extraction for these compliant formats
Paid by bank transfer (from Spendesk or via csv/xml file) or direct debit
💳 Virtual Cards - Single-use or Multi-use (B2B Transactions)
Impact: When you pay a B2B supplier with a single-use (or multi-use) Spendesk virtual card, the supplier can then send a formal electronic invoice via their PA
How it works:
The employee uses a virtual card to pay a supplier
The supplier sends an electronic invoice via their PA (in compliance with French law)
Spendesk will automatically attempt to match the electronic invoice with the existing card transaction OR you can link it to an existing card payment as supporting documentation
The electronic invoice becomes the official document for accounting and compliance
The transaction and structured electronic invoice are archived together
Note: Some suppliers may send the electronic invoice before or after the card payment. Spendesk's matching algorithm will handle both scenarios.
💳 Virtual Cards - Recurring (B2B Subscription Payments)
Impact: For recurring B2B subscriptions paid by virtual card (e.g., software subscriptions), suppliers will send electronic invoices via their PA for each billing period
How it works:
The recurring virtual card payment is processed (e.g., monthly SaaS subscription)
The supplier sends a monthly electronic invoice via their PA
Spendesk matches the electronic invoice to the recurring payment based on subscription details
Each month's payment is linked to its corresponding compliant electronic invoice
A complete audit trail is maintained for all recurring transactions
Benefits:
Automatic compliance for recurring B2B expenses
No manual intervention needed for monthly/annual subscriptions
Clear link between payment and regulatory invoice
💰 Reimbursements / Expense Reports (B2B Invoices Already Paid by Employee)
Impact: When an employee pays a B2B expense out of pocket and then receives an electronic invoice, Spendesk will link the reimbursement to the structured invoice
How it works:
Scenario 1: Employee pays first, invoice arrives later
The employee pays a B2B supplier with personal funds (e.g., conference registration, business travel)
The employee submits a reimbursement request in Spendesk with proof of payment
The supplier sends an electronic invoice via their PA to your company
Spendesk matches the electronic invoice to the existing reimbursement request
The reimbursement is linked to the compliant electronic invoice for accounting
The employee is reimbursed, and the appropriate electronic invoice is archived
Scenario 2: Invoice received before reimbursement submission
The supplier sends an electronic invoice via their PA
The invoice appears in the Spendesk inbox as pending
The employee submits a reimbursement request with proof of payment
The admin or employee links the reimbursement to the existing electronic invoice
The reimbursement is processed in full compliance
Important considerations:
Employees should reference the supplier's PA identifier or invoice number when submitting reimbursements for B2B expenses
For recurring reimbursements (e.g., monthly parking, travel subscriptions), each electronic invoice will be matched to the corresponding reimbursement
The electronic invoice serves as the official document for tax and accounting, while the employee's receipt serves as proof of payment
🧾 Credit Notes
Impact: Credit notes (negative invoices) for refunds, corrections, or cancellations will also be received via the PA network.
How it works:
The supplier issues a credit note via their PA (e.g., product returns, price corrections, invoice cancellations)
The credit note arrives in Spendesk with negative amounts
Spendesk automatically links the credit note to the original invoice when applicable
The credit note reduces your payables or triggers a refund process
The original invoice and credit note are archived for compliance
Use cases:
Product returns or service cancellations
Invoice corrections due to pricing errors
Partial refunds for damaged goods
Volume discounts applied retroactively
Using Spendesk for e-invoicing: How does it work?
E-invoicing in France in brief
The French mandatory electronic invoicing reform requires all VAT-registered companies in France to issue and receive their domestic B2B invoices in structured electronic format via an approved Partner Dematerialization Platform (PDP). By registering with Spendesk as your reception PDP, your company can receive structured electronic invoices directly in your Spendesk account.
Rollout timeline:
September 1, 2026: Reception obligation for ALL companies + issuance obligation for large companies and mid-sized enterprises
September 1, 2027: Issuance obligation for SMEs and micro-enterprises
How to activate e-invoicing in Spendesk
🚀 Coming soon: Beta Program
Registration as a reception PA will be available through Spendesk's upcoming beta program. Once activated, you'll be able to complete your registration directly in your Spendesk account.
Activation steps (Beta):
Navigate to Settings → Integrations → E-invoicing France in your Spendesk account
Complete the registration form with your company details
Upload required KYC documents (if not already collected during onboarding)
Define your electronic invoicing addresses (SIREN, SIREN_SUFFIX, etc.)
Wait for activation confirmation
Start receiving electronic invoices via Spendesk
How to receive an electronic invoice via Spendesk
Once Spendesk is designated and registered as the reception PA for your company, you can receive structured electronic invoices directly from your suppliers.
The supplier sends the invoice: Your supplier sends the invoice via their PA using your registered electronic address (e.g., your SIREN or SIREN_EXPENSEREPORTS)
Automatic import: The invoice arrives directly in Spendesk and is automatically created as an invoice entry. All invoice data (supplier details, amounts, VAT, invoice lines) is pre-filled from the structured format. An indicator appears next to the electronic invoice for easy identification.
Notification: You receive an email notification informing you that a new invoice has been received. The invoice appears in your Spendesk dashboard ready for processing.
Standard processing: The invoice follows your existing approval workflow. No need to forward emails, scan PDFs, or manually enter data. All information is already structured and validated. Each approval action is linked to an official electronic invoice status, which is automatically transmitted either to the supplier (via their issuance PA), or to both the supplier and the PPF as part of mandatory statuses.
Benefits:
✓ Eliminates manual data entry
✓ Reduces errors through structured data import
✓ Faster processing times
✓ Automatic compliance with French regulations
✓ Complete audit trail maintained in Spendesk
✓ Lifecycle status management integrated into your workflows