"Who actually supports the move to electronic invoicing?"

"Two different jobs, often confused. The approved platform formats and transmits invoices, a technical and mandatory role. The accounting firm frames the project, arbitrates the platform choice, checks tax compliance and trains the teams. A company needs both, but it only needs to choose the platform if a firm is already carrying the subject."

"Should you choose your approved platform before or after seeing your accountant?"

"After. The platform choice depends on invoice volume, the formats your customers expect, the management software already in place and how accounting data is transmitted. Choosing the platform first frequently leads to a tool that does not connect to the existing accounting circuit, and therefore to double entry."

"What are the deadlines to remember?"

"Two distinct obligations. Receiving electronic invoices applies to all VAT-registered businesses from September 2026, with no size exemption. The obligation to issue is staggered, large companies and mid-caps first, then SMEs and micro-businesses, through to September 2027. Many directors think they are late when only the receiving obligation applies to them at first."

"Is a generalist firm enough, or do you need a specialist?"

"On the reform itself, the large generalist networks have built dedicated offers, including Cerfrance, BDO, Baker Tilly and In Extenso. A firm specialised in digitisation adds value on complex cases, multi-site groups, cross-border flows or an ERP to interface. For a single-site SME, the generalist network covers the need."

"Is a PDF sent by email an electronic invoice?"

"No. A compliant electronic invoice is a structured file, in Factur-X, UBL or CII format, transmitted through an approved platform. A plain PDF attachment does not meet the obligation, even though the recipient can read it."

Best support for electronic invoicing: firm or platform? | Comparatif-Pro

On electronic invoicing, the most common question is not which platform to choose, but who will actually support the company. And that is where the market is most confusing, because two families of providers answer the same query without doing the same job.

On one side software vendors and approved platforms, Pennylane, Sage, Cegid and around thirty others, selling the tool. On the other side accounting firms, selling framing and compliance. Many directors pick the tool first and then discover that nobody is running the project.

Here is how the roles split, and what each side actually covers.

What an approved platform covers, and what it does not

The approved platform is a mandatory building block. It puts the invoice into the correct structured format, transmits it to the recipient, and reports the required data to the tax authority.

What it does. Format, transport, archiving, the recipient directory, and depending on the offer bank reconciliation or payment chasing.

What it does not do. Decide whether your company is in scope and from what date, arbitrate your edge cases, check that your mandatory invoice details are correct, fix an incorrectly configured VAT regime, or train your office manager on the new procedure. A platform applies rules, it does not interpret them for you.

What an accounting firm covers

The firm works upstream and downstream of the tool.

The diagnosis. Which invoices are in scope, from what date, in what format, and for which customers. Nobody can do this for you, because it depends on your VAT regime and the nature of your flows.
Platform arbitration. Based on volume, the management software in place and the existing accounting circuit. This is the step that avoids double entry.
Configuration and connection between the platform and the accounts.
Tax compliance, mandatory details, VAT treatment, consistency between reporting and filings.
Team training and support over the first months, when invoice rejections start coming in.

How roles split by company size

Profile	Who runs it	Who picks the platform	Watch out for
Micro-business, mostly B2C	The owner	The owner	Check first whether the issuing obligation applies, receiving still does
Micro-business with an accountant	The firm	The firm proposes, the owner approves	Do not subscribe to a tool before the firm’s arbitration
Single-site SME	The firm	Joint arbitration	Connection with existing management software
Multi-site SME	The firm, with a project owner	Joint arbitration, often an ERP to interface	Harmonising formats across sites
Mid-cap with an in-house accounting team	The accounting team, backed by the firm	The accounting team	Reporting and cross-border flows

The providers that have built a support offer

On this specific subject, accounting networks have released dedicated offers, which was not the case two years ago.

In Extenso has a dedicated entry point for the reform, with an upfront diagnosis and its own client platform, Inexweb, which simplifies the link between invoicing and accounting if you are already a client of the network. It is France’s leading chartered accountancy network according to the 2026 La Profession Comptable ranking, with over 230 offices and around 7,300 staff, so territorial coverage follows if you operate several sites.

Cerfrance also has a full support offer, with a strong historical footprint on agriculture and local micro-businesses.

BDO and Baker Tilly sit higher up the segment, with a project-based approach suited to organisations with an ERP to interface.

Software vendors, Pennylane, Sage, Cegid, remain essential on the technical layer, but their support covers their tool, not your tax compliance. That nuance matters when signing.

The most common mistake

Choosing the platform before looking at your own circuit. The reasoning seems logical, the obligation concerns transmission, so you look for a transmitter. Except a platform connects to something existing, quoting software, a till system, a spreadsheet, the way documents reach your accountant. When it does not connect, the company ends up entering data twice, and the time saving the reform promises turns into extra workload.

The efficient order is the reverse. Map the circuit, choose the platform that plugs into it, then configure.

Our reading

For a company already working with an accounting firm, the best support is that firm’s, provided you check it has built an offer on the subject and does not simply refer you to a vendor. The question to ask is simple, what have they planned, and by when.

For a company without an accountant, support will be limited to the platform’s, and you then have to accept carrying the compliance side yourself, or bring in a firm on a one-off basis for the diagnosis.

To go further, see our article on which firm to support the move to electronic invoicing, our explanation of the role of a PDP and the detailed electronic invoicing timeline.