One month after France’s mandatory B2B e-invoicing obligation took effect, the Ipsos BVA barometer commissioned by Kolecto delivers a first concrete measurement: only 21% of business leaders report having encountered technical bugs, compared to 64% who feared them before September 1, 2026 (AFP / Headtopics, October 2026). The rollout proved far less catastrophic than anticipated for the majority of SMEs. But the figures on readiness for 2027 are, by contrast, genuinely alarming.
Context: A Two-Stage Reform
September 1, 2026 marked the entry into force of two distinct obligations. First, all VAT-registered businesses in France — including SMEs and micro-enterprises — must be capable of receiving invoices via a Certified Platform (Plateforme Agréée, or PA). Second, large companies and mid-sized enterprises (over 50 employees or €10 million in revenue) are now required to issue invoices in structured format (Factur-X, UBL 2.1 or CII). Among the reform’s stated goals: unlocking €15 billion in working capital tied up in invoice processing delays annually (Economie Matin, September 2026).
The obligation to issue e-invoices for SMEs is deferred to September 1, 2027. But the obligation to receive them has been live for a month.
Business Impact: The Gap Between Fear and Reality
The Kolecto/Ipsos BVA barometer (AFP / Headtopics, October 2026) documents a clear gap between pre-launch fears and the actual first month of operation:
| Issue | Feared before Sept 1 | Actually encountered in Sept |
|---|---|---|
| Technical bugs | 64% | 21% |
| Unprepared trading partners | 59% | 34% |
| Platform difficulties | 49% | 21% |
These figures do not mean the transition went smoothly across the board. They mean the majority of businesses did not face major operational disruption — contrary to the catastrophic scenario that had circulated in the preceding months.
Manufacturing stands out as an exception: 56% of companies in the sector encountered trading partners not yet connected to a certified platform, 22 percentage points above the national average. Industrial subcontracting chains, where SME suppliers are directly exposed to their prime contractors’ requirements, represent the most visible pressure point of this first month.
On overall perception of the reform, the picture is mixed. Today 54% of business leaders view it as a good thing for their company, down from 69% in 2024 and 59% in 2025. Contact with operational reality is eroding initial buy-in.
What to Watch: The 2027 Deadline Is Closing Fast
The barometer’s real warning signal is not about the past — it’s about what comes next. For the next stage, when SMEs will be required to issue structured e-invoices from September 1, 2027:
- Only 14% of surveyed SMEs say they are ready.
- 34% have begun preparations.
- Over half have not yet taken any action.
A standard e-invoicing project involves four phases: selecting and contracting a Certified Platform (two to four weeks), configuring the ERP-to-platform connection (two to eight weeks depending on the solution), running a pilot batch for testing (one to three weeks), and training staff. Added together, that is a minimum of two to four months. To meet the September 2027 deadline, professional associations advise launching projects before the end of 2026.
One more data point worth tracking: 88% of business leaders surveyed say the Certified Platform they choose must be majority French-owned. This digital sovereignty preference will shape platform choices during the SME issuance phase in 2027.
For further reading: see our complete first-month review of the e-invoicing obligation, our France e-invoicing compliance guide for ERP teams, and our France e-invoicing 2026–2027 ERP roadmap.
