General Info on PA

What is Mandatory and when ?

When / for which type of enterprise the PA invoicing is mandatory:

Medium company = ETI = Entreprise de Taille Intermédiaire (Intermediate-Sized Enterprise):

• Between 250 and 4.999 employees,
• and:
  • Annual turnover ≤ €1.5 billion
  • or Total balance sheet ≤ €2 billion

For companies smaller than medium, the sending can be initiated on the date of obligation (01/09/2027) or earlier, e.g. in the first half of 2027. The last option would allow to start with a few customers and to gather experience.

Will the published mandatory starting dates use be delayed ?

No. The legal timeline is unchanged: from September 1, 2026, in-scope businesses must be able to receive e-invoices, and those subject to the issuance mandate must send invoices through an Accredited Platform.
Business continuity takes precedence: invoices exchanged via existing channels, such as PDF, email or paper, remain valid for commercial, accounting and VAT purposes when they relate to a genuine transaction.
A pragmatic “soft landing” is foreseen: temporary difficulties will not be sanctioned, at least until 31/12/2026, where companies can show a compliance effort, though the obligation itself remains fully in force.

Status of PA Support at Billit

• Billit has been certified as a PA in December 2025.
• On Billit sandbox : setup and testing fully possible (read instructions).
• On Billit production : available for invoice receiving, sending starting early August 2026.

B2B, B2G, B2C

As a company, invoices can be addressed to audiences: