Electronic invoicing: how the reform will change things for restaurants in 2026

The electronic invoicing reform will come into effect in 2026. Behind a technical regulatory framework, this reform has very concrete impacts on your organization, your cash flow, and your day-to-day management.

The aim of this article? To get straight to the point: to explain the essentials and give you practical tips for planning ahead with peace of mind, without having to rush to comply with the reform at the last minute.

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What is the electronic invoicing reform?

The e-invoicing reform aims to standardize the issuance, receipt, and transmission of electronic invoices between companies. Ultimately, invoices will no longer be sent freely via email or "traditional" PDF, but via certified platforms in standardized formats.

There are many objectives behind this measure: 

• Strengthen the control and reliability of VAT returns,
• Streamline communication between businesses and the tax authorities,
• Reduce the risk of errors and inconsistencies,
• Speed up invoice processing times and, consequently, payments.
• Simplify day-to-day administrative procedures for businesses.

For restaurant owners, this primarily means more structured management, but also more automated management, provided that the right tools are adopted. 

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1. The two pillars of reform: e-invoicing and e-reporting

The electronic invoicing reform is based on two separate obligations:

• The first: e-invoicing, the issuance and receipt of electronic invoices between French companies subject to VAT.
  
• The second: e-reporting, the transmission of sales data to the tax authorities, particularly for transactions with individuals or foreign customers.

Concrete example:

• Do you bill a company for a private event or catering service? That's e-invoicing.
• Do you take payments from customers at the counter or for deliveries? This data falls under e-reporting.

The same restaurant may therefore be subject to both obligations, sometimes on the same day.

👉 To go further: Mandatory electronic invoicing: how to comply before 2026?

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2. Who is affected by this obligation?

Ultimately, all businesses subject to VAT are affected, regardless of their size or sector of activity.

For you, as a restaurant owner, this applies in particular to:

• Supplier invoices,
• B2B sales (businesses, local authorities, events),
• Daily customer payments.
  

Even independent restaurants are fully affected. And the more diversified your business is (dine-in, takeout, delivery, events), the more important it is to plan ahead.

Why does the cash register play a key role in the reform?

In the restaurant industry, e-invoicing is not limited to accounting. Your cash register is at the heart of the system, particularly for e-reporting.

Each payment generates data (amounts, VAT, payment methods) that must be reliable, structured, and automatically usable. This information will then be fed into the flows transmitted to the tax authorities via an approved platform.

👉 An incorrectly configured or isolated cash register can result in:

• Inconsistencies in figures,
• VAT discrepancies,
• Time-consuming manual corrections.
  

Conversely, a cash register connected to your management tools secures data as soon as an order is taken, without adding to the workload of your teams.

3. The official schedule: September 2026 and 2027

September 2026: entry into force for large companies and mid-sized companies

Starting September 1, 2026, large companies and mid-sized companies will be required to both receive and issue their invoices in electronic format. This step involves choosing a suitable platform (PDP or Public Invoicing Portal), configuring the relevant tools, and preparing teams for the new processes.

September 2027: rollout to microbusinesses, SMEs, and self-employed workers

The reform will then be extended to very small businesses, SMEs, and the self-employed, including micro-enterprises, from September 2027. This final phase marks the complete rollout of electronic invoicing to all businesses subject to VAT.

In the restaurant business, waiting until the last minute is rarely a good strategy: peak periods, stressed teams, tools already in heavy use, etc. It is essential to plan ahead in order to test solutions during quieter periods, train teams calmly, and avoid changes imposed in the middle of the season.

4. The Factur-X format and technical standards

What is the Factur-X format?

This is a hybrid invoice format: a human-readable PDF containing structured data (company identification, VAT, amount, date, nature of products/services) that can be used by computer systems. This format (or equivalent) is becoming the standard.

Why are simple PDFs no longer sufficient?

If you are still using manually generated PDFs or Word/Excel invoices, these will no longer be accepted. Data must be automatically usable and transmitted via a certified platform.

For example, a PDF sent by email to your B2B supplier or a corporate customer cannot be automatically integrated into their accounting system. This could lead to processing delays or errors.

👉 To go further: Accounting in the restaurant industry: the complete guide

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5. The role of Partner Dematerialization Platforms (PDPs)

Partner Dematerialization Platforms (PDPs) are intermediaries approved by the government. Their mission:

• Transmit invoices between companies,
• Verify their compliance,
• Send the necessary data to the tax authorities.
  

Who does what, specifically? Here are the roles of each person in practice:

• The cash register and business tools collect sales and billing data.
• The PDP is responsible for transmission and compliance,
• The accountant retains his role of analysis and advice.

If your tools are properly connected, data transfer becomes largely automated and requires no manual re-entry.

Pennylane: the PDP solution tailored to restaurant owners

Reforming electronic invoicing may seem like yet another constraint. With the right platform, however, it becomes an opportunity to simplify your restaurant's financial management in the long term.

Pennylane is a government-approved platform authorized to receive, transmit, and verify compliant electronic invoices, as well as manage e-reporting. In practical terms, it centralizes all invoicing flows and automates exchanges with the tax authorities, without any manual action on your part.

For restaurant owners, the benefits are very tangible:

• Accelerated digitization of billing processes,
• Saving time and increasing reliability on a daily basis,
• Better tracking of invoice statuses (issued, received, paid),
• Simplified collaboration with your accountant, who has access to clear and up-to-date data.
  

In practice, Pennylane becomes a single point of control for your invoices and e-reporting. Less re-entry, fewer errors, greater visibility: the reform is no longer something you have to endure, but something that fits naturally into your organization.

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7. Concrete benefits for your restaurant

Beyond regulatory requirements, the reform can bring real, tangible benefits:

• Less time spent on administrative tasks,
• Fewer billing errors,
• A better understanding of VAT,
• A smoother relationship with your accountant.
  

In short: fewer constraints and more precise control.

👉 To go further: Why is it essential to have your cash register certified?

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How much does it cost and what are the risks of non-compliance?

Investment vs. savings generated

Compliance represents an investment (subscription to a PDP, updating the cash register or management software, training teams), but this is often offset by productivity gains, reduced errors, and smoother organization.

The tax penalties provided for

In the event of non-compliance, financial penalties are imposed, but above all, you run the risk of your B2B invoice exchanges being blocked.

• €15 per invoice not issued in a compliant electronic format, with a maximum of €15,000 per year for the same company.
• €250 per missing or incorrect e-reporting data transmission, also capped at approximately €15,000 per year.

The administration may show tolerance during the implementation phase, but these penalties are indeed provided for in the law. 

How can you prepare your restaurant today?

E-invoicing reform may seem complex, but the key is anticipation. The earlier you start, the easier it will be to implement and the less disruption there will be to your daily business.

To help you, here is a practical 4-step checklist designed for restaurant owners, which you can start using right away:

1. Take stock of your current tools,
2. Identify a compatible PDP,
3. Check the connection between cash register, management, and accounting.
4. Train your teams in new reflexes.
   

Those who will be affected by the e-invoicing reform will see it as yet another constraint. Those who anticipate it will see real benefits: less re-entry, better data control, greater visibility, and tools that are finally aligned with the reality on the ground.

So the real question is not "am I obliged to do this?" but rather "how can I turn this reform into a way to save time and gain peace of mind?" And you can make that transformation happen right now.

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How can you be sure that your cash register and invoices comply with the reform?

Innovorder experts are here to guide you step by step, check your tools, and help you prepare your restaurant without stress.