What and Why?

Core Concepts & Requirements

Due to the new fiscal obligations coming into force in September 2026, Avantio's system has been upgraded to version 7.0.0. This release includes the specific changes described below, which affect all clients who issue invoices from the Avantio system.

France is rolling out a nationwide tax reform (Réforme de la Facturation Électronique) that introduces two new obligations for every business operating in France: e-invoicing and e-reporting. The goal of the French tax authority (DGFiP) is to receive VAT data in near real time, directly from certified software, instead of relying on end-of-year declarations.

To comply, Avantio has partnered with Invopop, an accredited transmission platform (Plateforme Agréée) certified by the DGFiP. Avantio's software (VRMS) remains your single, certified point of work — it keeps creating, signing and archiving your invoices exactly as it does today (NF525 certification). Invopop's only role is to act as the secure "messenger" that forwards your already-certified data to the French tax network — either to your business customer's own platform, or directly to the tax authority.

	E-Invoicing	E-Reporting
Applies to	B2B invoices to French companies	B2C (private guests) and international B2B
Customer ID required	Yes — French business number (SIREN)	Not — anonymised for individuals (B2C) but it is required for internation B2B
How your customer gets their invoice	Automatically, through the certified network	As today — however you currently send it
What the tax authority receives	The complete structured invoice	A summary of sales totals and payment dates

Mandate calendar:

Deadline	Obligation	Who
1 Sep 2026	Issue e-invoices / e-reports	Large & mid-size companies
1 Sep 2026	Receive e-invoices	All French companies
1 Sep 2027	Issue e-invoices / e-reports	All companies (SMEs, micro-businesses, sole traders)

This release builds on the invoice fields introduced in November 2025 (Invoice Typology and VAT Payment Option — see the Q4 2025 NF525 Compliance product sheet) and adds:

A full new set of invoice fields required by the e-invoicing/e-reporting data set
A brand-new Down-payment invoice type
The end-to-end connection with Invopop that actually transmits your data

Benefits

Stay compliant automatically — every reservation invoice already contains what French tax authorities require, with no manual paperwork on your side.
Nothing changes for your guests — they keep receiving their usual invoice; Invopop works silently in the background.
Down payments are properly reflected — advance and final invoices link to each other automatically, with the outstanding balance always calculated for you.
Full traceability — every document sent to Invopop is tracked, so you and Avantio's support team can always see whether it was delivered, is pending, or needs attention.

Who?

Companies invoicing under a French legal entity with NF525 certification active in VRMS.
Applies regardless of who your guest is: private travellers (B2C), French companies (B2B), and international companies (B2B outside France).
Covers reservation invoices, extra-service and expense invoices, and owner-commission invoices.

Where?

Exports > Digital certificates — where you connect your company to Invopop and choose which accommodations and legal entities are included in e-reporting
Invoice preview screens — where the new required fields appear.
Received Payments List — new "Send e-reporting" action and a new "Exports" status column.
Legal Entity info — new fields
Received Payments List — new "Refund" action on any reservation payment already sent to Invopop.
Payments Made List — registering a "Booking refund" cancels the related reservation payment in Invopop, with no extra action needed in Received Payments.
Exports — where extra/service, expense, and owner-commission payments can be sent manually, if they weren't sent automatically when the invoice was issued.

How?

1. New information now captured on your invoices

New element	What it means for you	When it appears
Customer's VAT / tax ID	Business customers now need their EU VAT number on the invoice (mandatory above €150 excl. VAT), or their local tax ID if they're outside the EU.	B2B invoices only
Price reductions / discounts	Any discount now has its own dedicated line, showing the exact amount deducted before VAT.	Whenever a discount is applied
Special VAT status mentions	If your company has a VAT exemption, invoices under the accrual VAT option, or invoices on behalf of the owner (auto-facturation), the correct legal wording is added automatically.	Depends on your company's tax setup
VAT exemption reason (per line)	Exempt lines (tourist tax, cancellation fees, deposit deductions...) now show the specific legal reason for the exemption.	Exempt / 0% VAT lines
Down payments & balance due	Invoices show the down payment(s) already invoiced and automatically calculate the remaining balance.	Whenever a down payment exists
Late-payment terms	The mandatory €40 recovery fee and late-payment penalty rate are now shown.	B2B invoices only
Individual vs. business guest data	The system adapts which customer fields are used depending on guest type, and lets private guests ask for their address not to be printed (it stays safely archived).	All invoices
CGA membership / professional insurance	If configured for your company, the legal mention is printed automatically.	Only if configured

These fields are filled in automatically wherever possible — you only need to review your company's tax configuration once, in Accounting > Set Invoicing Rules.

2. How the new "Down-payment invoice" works

The former "partial" invoice option is now a dedicated Down-payment invoice type. The system automatically suggests it whenever you invoice less than the full reservation amount, and — importantly — you can only issue one if there's a real payment behind it.

When you later invoice the rest, the system detects the previous down payment(s) and issues a standard Invoice that shows 100% of the reservation items, references the down-payment invoice(s) already issued, and calculates the balance still due.

Example A — Down-payment + final invoice (2 payments, 2 invoices):

Date	Event	Amount
12/05	1st payment received	€1,000
12/05	Down-payment invoice issued	€1,000
01/09	2nd payment received	€150
01/09	Final invoice issued — references the down-payment invoice, shows balance	€1,150

Example B — Two payments, one invoice at the end of the stay:

Date	Event	Amount
12/05	1st payment received (no invoice yet)	€1,000
01/09	2nd payment received (no invoice yet)	€150
10/09	Single invoice issued for the full stay	€1,150

In Example B, both payments are still reported individually as they come in (see next section), even though only one invoice is issued at the end.

Once a down-payment invoice is linked to a final invoice, neither can be edited directly — as with any signed invoice, corrections always go through a credit note.

3. How invoices and payments are sent to Invopop, by customer type

Customer type	How the invoice is sent	How the payment is reported
B2C — private guest	Not sent through the business network. Your guest gets their usual invoice; in the background, the sale is reported periodically to the tax authority (e-reporting).	Each payment is also reported — split proportionally across VAT rates if it's a partial payment — independently of when the invoice is issued.
B2B France — French company registered in the national business directory (Annuaire)	Sent as a structured electronic invoice directly to your customer's own certified platform via the Peppol network, with a copy forwarded to the tax portal (e-invoicing).	No separate report is needed — the invoice already declares the VAT. Once payment is received, the system marks the invoice as "Paid" to close the loop with the tax authority.
B2B International / Non-intra — companies outside France (EU or non-EU)	Not sent via Peppol. Instead, reported to the tax authority under the international e-reporting flow, using the customer's EU VAT number (EU companies) or local tax ID (non-EU companies).	The payment is reported too, with a mandatory reference back to the invoice it settles.

Invoices are immutable once sent. Any correction — whether the document was delivered successfully or not — is always made with a credit note followed by a new, corrected invoice.

You can check all the documents and payments sent to invopop and their correspondent transmission status in Accounting section > Export Data > E-invoicing France

4. Connecting to Invopop (onboarding)

Before you start, you'll need:

You'll need	Only required if
Company name & SIREN (9-digit French business number)	Always
Legal representative's full name, role, and contact email	Always
A scan of the legal representative's ID (front & back) or passport	Always
A signed authorization mandate	Always — but it's generated for you automatically; you just download, sign and re-upload it

The 8 steps:

Step	What happens
1. Open the module	Go to Exports > Digital certificates
2. Start	Click Add to register your legal entity
3. Welcome & consent	Read the information and tick the box authorising Invopop to register you in the national directory and transmit your tax data
4. Company & representative details	Enter your details — the system checks your SIREN against the national directory automatically
5. Download the mandate	A personalised authorisation PDF is generated for you to download
6. Upload the signed mandate	Sign it by hand and upload it
7. ID documents	Upload the legal representative's ID
8. Review & confirm	Check the summary and confirm — your registration is sent to Invopop for review

Once confirmed, your status shows as Pending approval; Invopop's review typically takes 1 to 3 business days.

Status	What it means
In progress	You started but haven't finished — resume anytime from where you left off
Pending approval	Submitted; Invopop is reviewing it
Approved	You're all set — invoices are now transmitted automatically
Rejected	Invopop found an issue with your documentation — review and correct it

You can deregister a legal entity at any time from the same screen (with a two-step confirmation, since it stops all invoice transmission for that entity).

In order to send payments linked to reservations to e-reporting (B2C) you need to link the accommodations to the legal entity after the onboarding has been completed.

This is necessary for B2C invoices because the payments is not linked to the invoice and this means that, when sending the payment the system doesn’t know the issuer.

B2B payments will be send taking into account the invoice issuer since payments for B2B transaction require an invoice issued prior to send the payment.

In order to link the accommodations access Export Data > Digital Certificates and click on “Accommodations” to add the accommodations link to this legal entity

5. Cancelling and refunding a reservation payment already sent to Invopop

Once a reservation payment has been transmitted to Invopop, correcting or reversing it isn't just an internal matter — the tax side needs to be told too. Avantio handles most of this automatically, so you rarely need to think about Invopop separately from your normal booking work.

When this happens	What Avantio does for you
You register a guest refund on a booking in Payments Made	The system finds the payment(s) already sent to Invopop for that booking and cancels the right one for you — see the worked example below. Nothing separate is needed in Received Payments.
You need to reverse a payment already sent to Invopop without registering a guest refund — for example, to re-link it to a corrected invoice	Use the new Refund action next to the payment in Received Payments.
A payment has already been cancelled once — through either path above, or through the automatic cancellation described for extras, expense and owner-commission invoices in the next section	Avantio blocks any further attempt to cancel it again, with a message explaining why — so the same payment can never be reported as cancelled twice.
You try to resend a payment that was previously cancelled	Avantio warns you before letting you resend it, so you can confirm this is really what you want.
Settlement and Deposit payments registered in Payments Made	These are never sent to Invopop in the first place — they're not part of the reportable VAT base — so there's nothing to cancel.

If the refunded amount doesn't match any single original payment exactly (for example, a partial goodwill refund), Avantio links the cancellation to the final invoice's credit note instead. For bookings with more than one down payment, this matching is still being validated with Invopop.

6. Owner, extras/services & expense invoices: how their payments are sent and reversed

Extra/service invoices, expense invoices, and owner-commission invoices work differently from reservation invoices.

Extra/service and expense invoices don't have an individual "payment received" step in Avantio the way reservation invoices do. French e-reporting still requires VAT to be reported at the moment of collection, so Avantio creates a technical payment internally, at the moment the invoice is issued, purely to close that gap.

Owner-commission invoices have a different use case: their amount doesn't match any payment the guest made, so they can't simply reuse the reservation's payment record — a separate payment tied to the commission invoice itself is generated instead.

French e-reporting requires VAT to be reported precisely when funds are collected. Because Onwer’s, Extra/Service and Expense invoices do not have a standard "payment received" step in Avantio like reservation invoices do, Avantio automatically generates a "Technical Payment".

How sending works

Extra/service invoices and expense invoices to the owner — a checkbox when you issue each invoice controls it: ticked sends the payment to Invopop immediately; unticked generates it but leaves it for you to send manually later, from Exports.

Owner-commission invoices tied to a reservation — controlled once, in the owner's billing rule, rather than per invoice: automatic sending switched on or off.

Understanding Technical Payments (Owner, Extra/Services & Expense Invoices)

What is it? An internal, automated payment record created purely to transmit data to Invopop.
Financial Impact: It does not reflect a real cash movement and has zero effect on your accounting balances.
Trigger: Controlled via a checkbox upon issuing the invoice. If ticked, the payment is sent to Invopop instantly. If unticked, you must send it manually later via the Exports tab.
Reversals: If you issue a credit note for one of these invoices, Avantio automatically reverses the technical payment in Invopop. You cannot accidentally cancel the same payment twice; the system blocks duplicate cancellations.

Important aspects about the functionality

Avantio remains your certified system of record (NF525): invoices are created, signed and archived before anything is sent to Invopop. If Invopop is temporarily unavailable, your invoice stays valid and the transmission is simply retried.
Invoices are immutable once issued — corrections are always a credit note plus a new invoice, never a direct edit.
If your SIREN isn't registered in the national directory, invoice creation may be blocked until onboarding is completed.
For B2B invoices above €150 excluding VAT, your customer's EU VAT number becomes mandatory.
A down-payment invoice can only be issued against a real, received payment.
Private guests can request that their address not be printed on the invoice; it remains safely archived internally.
A payment can never be cancelled twice before Invopop — Avantio blocks it and explains why.
Resending a payment that was previously cancelled requires confirmation first.
Settlement and Deposit payments registered in Payments Made are never sent to Invopop — only a "Booking refund" triggers the automatic cancellation of a previously sent payment.
Extra/service, expense, and owner-commission invoices generate a technical payment internally — sent automatically or held for manual sending depending on a checkbox (or, for commission invoices, the owner's billing rule) — so their VAT can be reported at the time of invoicing. It creates no real cash movement, and issuing a credit note always reverses it automatically.

FAQs

1. General & Legal Compliance

Does Avantio replace NF525 certification with Invopop?

No. Avantio remains your certified system of record under NF525 certification. It continues to create, sign, and archive all your invoices. Invopop acts strictly as the certified transmission platform (Plateforme Agréée) that securely forwards your invoice data to the French tax authorities (DGFIP) and certified B2B networks.

Do I need to change how I send invoices to my private guests (B2C)?

No. Your guests will continue to receive their invoices through your usual distribution channels. Invopop operates silently in the background to handle the required tax e-reporting.

What are the official legal deadlines for French e-invoicing compliance?

The compliance timeline set by the French tax authority (DGFIP) is:

1 September 2026: Obligation to issue e-invoices and e-reports for large and mid-size companies, and obligation to receive e-invoices for all French business entities.
1 September 2027: Obligation to issue e-invoices and e-reports for all remaining entities (SMEs, micro-businesses, sole traders).

2. Customer Identification & Data Handling

What customer tax details are mandatory for French B2B invoices?

For business customers in France, their 9-digit business registration number (SIREN) is mandatory. Additionally, for invoices exceeding €150 (excl. VAT), the customer’s EU VAT number is strictly required.

What details are needed for international B2B customers outside France?

International B2B invoices are transmitted via the international e-reporting flow. They require:

EU Companies: The customer’s EU VAT number.
Non-EU Companies: The customer’s local tax identification number.

What happens if a French business customer is not yet registered in the national directory (Annuaire)?

Avantio automatically applies a fallback mechanism. The transaction is temporarily processed under the B2C e-reporting flow until the customer completes their registration in the national directory. This ensures your billing workflow is never blocked and remains compliant.

Can private guests request to keep their personal address off the printed invoice?

Yes. Private individual guests (B2C) can request that their street address not be printed on the invoice document. The address details remain securely stored and archived internally in Avantio for compliance audits.

3. Down-Payment & Final Invoices

Can I issue a down-payment invoice without receiving a payment first?

No. Under version 7.0.0, a Down-payment invoice can only be generated if a real, registered payment exists in the system behind it.

How does Avantio calculate the balance on a final invoice when down payments exist?

When you issue the final invoice, Avantio automatically detects all previously issued down-payment invoices. The final document lists 100% of the reservation line items, explicitly references the down-payment invoice numbers, and calculates the exact net balance remaining due.

Can I directly edit a down-payment invoice or a final invoice after issuance?

No. Once an invoice is signed and transmitted, it is legally immutable. Any adjustment or cancellation must be made by issuing a credit note followed by a new corrected invoice.

4. Setup & Onboarding (Invopop Connection)

How long does the Invopop onboarding approval take?

Once you complete the 8-step onboarding process in Exports > Digital certificates and submit your signed mandate, Invopop's review typically takes 1 to 3 business days. During this time, your status will display as Pending approval.

Why are my B2C reservation payments not being sent to Invopop after onboarding?

You must ensure that your accommodations are linked to your registered legal entity. Because B2C payments are reported independently of invoice issuance, the system requires this link to assign the correct tax issuer to each payment.

5. Refunds, Cancellations & Payments

How do I refund a guest payment that was already transmitted to Invopop?

Register the refund as a Booking refund in Payments Made. Avantio automatically identifies the payment previously sent to Invopop and submits the cancellation request. You do not need to perform any extra manual steps in Received Payments.

How do I decouple or reverse a sent payment without registering a guest refund?

If you need to reverse a transmitted payment record (for example, to correct which invoice it is linked to), go to Received Payments and click the new Refund action next to the specific payment.

Can a payment record be accidentally cancelled twice in Invopop?

No. Avantio includes anti-duplication logic. Once a payment is marked as cancelled, any further attempts to cancel it are blocked automatically, displaying an explanatory system message.

Are Settlement and Deposit payments reported to Invopop?

No. Settlement and Deposit payment types registered in Payments Made do not form part of the reportable VAT base and are never transmitted to Invopop.

6. Technical Payments (Extras, Expenses & Owner Commissions)

What is a "Technical Payment" and does it affect my bank or cash balance?

French tax regulation requires VAT reporting at the exact moment money is collected. Extra/Service, Expense, and Owner-Commission invoices do not use standard guest payment collection workflows. Avantio automatically creates an internal Technical Payment at the moment of invoice issuance strictly to satisfy e-reporting reporting criteria. It has zero impact on your accounting, bank ledger, or cash balance.

What happens to a Technical Payment if I issue a credit note for an extra or expense invoice?

Issuing a credit note automatically cancels the corresponding technical payment in Invopop—regardless of whether it was sent automatically or queued for manual export. When you issue the corrected replacement invoice, a new technical payment is generated with the updated VAT breakdown.

France E-Invoicing & E-Reporting (Invopop Integration) v7.0.0