The French e-invoicing reform requires companies to use certified platforms to issue, receive, and track invoices. For IT services companies, consulting firms, and system integrators, this directly impacts the invoicing of time-and-materials engagements, a very common model in these industries.

In this article, we explain how an e-invoicing flow works in practice, from the business ERP to the transmission of the invoice to the client and the monitoring of its lifecycle.

---

1. Invoice creation in the business ERP

In a time-and-materials engagement, the invoice is typically generated from:

• consultant timesheets
• contractual daily rates
• the billing period

The ERP consolidates this information to generate a client invoice containing:

• mandatory invoicing information
• details of the services delivered
• net amount, VAT, and total amount
• optional attachments (for example: activity reports)

Once generated, the invoice is automatically transmitted to the e-invoicing platform.

In our use case:

Stafiz → Iopole

---

2. Invoice reception by the platform

The platform receives the invoice and immediately runs a series of automated regulatory checks.

These checks typically include:

• validation of the invoice format (Factur-X, UBL, CII, etc.)
• verification of mandatory fields
• tax data consistency
• correct identification of the recipient

These validations ensure that the invoice is fully compliant with regulatory requirements before it is transmitted.

---

3. Invoice validation and transmission via Peppol

If the invoice successfully passes all checks:

→ it is considered compliant (OK status).

The platform can then send the invoice to the customer through the secure Peppol network.

The flow becomes:

• Flow 1: invoice issuance
• Flow 2: transmission to the recipient

The invoice is sent to the recipient’s platform (PA-R), which will make it available to the final customer.

This mechanism ensures:

• standardized transmission
• interoperability between platforms
• full traceability of exchanges

---

4. Handling non-compliant invoices

If the invoice fails regulatory checks:

→ it is considered non-compliant (KO status).

In this case, the platform must:

• report the event via Flow 1 to the PPF (Public Invoicing Portal)
• flag the regulatory anomaly

This allows the administration to track invoice issuance attempts, even when the invoice cannot be delivered to the recipient.

The company can then correct the invoice in its ERP and restart the issuance process.

---

5. Invoice lifecycle management (ILC)

Once the invoice has been transmitted, it enters a regulated lifecycle.

The platform manages and tracks different statuses, such as:

• submitted
• issued
• received
• rejected
• refused
• accepted
• scheduled for payment
• paid

These statuses form the Invoice Lifecycle (ILC).

They provide:

• operational visibility for companies
• regulatory traceability for the tax administration

---

6. Status feedback to the ERP

When the recipient platform updates the invoice status, the information flows back through the following chain:

Recipient platform → Iopole → Stafiz

This enables the ERP to:

• monitor how the customer processes the invoice
• quickly detect rejections or disputes
• improve accounts receivable monitoring

Finance teams therefore have full visibility of invoice statuses directly within their ERP system.

---

7. Managing the “collected” status

For companies operating under the VAT on cash basis regime, the reform introduces additional tracking.

When a payment is received:

→ the “collected” status must be reported.

This information is important because it allows:

• determining VAT chargeability
• ensuring tax compliance for VAT reporting

The platform then transmits this information to the relevant systems to maintain consistency in fiscal reporting.

---

Conclusion

E-invoicing is not simply about sending a PDF document.

It involves:

• structured invoice formats
• automated regulatory validations
• transmission through interoperable networks
• full invoice lifecycle tracking

For service companies billing time-and-materials engagements, the integration between the business ERP and the e-invoicing platform therefore becomes a key element for both compliance and operational efficiency.

---

About this case study

This case study is based on an integration between:

• Stafiz, an ERP designed for IT services companies, system integrators, and consulting firms, managing planning, timesheets, and mission invoicing.
• Iopole, an e-invoicing platform enabling companies to issue, receive, and track invoices in compliance with the French e-invoicing reform.

This integration allows service companies to generate invoices directly from their business ERP, while delegating the regulatory complexity of e-invoicing to a specialized platform.