Electronic Invoicing 2026: Why Ensuring Data Reliability Is Essential

As of September 1, 2026, the electronic invoicing reform has entered its operational phase.

All businesses subject to VAT must now be able to receive electronic invoices. Large companies and mid-sized companies must also issue them electronically and transmit the data required by the system. Starting September 1, 2027, the requirement to issue electronic invoices will be extended to small and medium-sized enterprises (SMEs) and microenterprises.

This reform is often presented as a change in the format of invoices. But its impact goes far beyond that. An invoice is no longer just a document that you receive, read, and file away.

It is gradually becoming a source of structured data that can be directly utilized by information systems.

And this raises a new issue:

How can we ensure that data that is transmitted automatically is truly reliable?

Because data can be perfectly structured and correctly transmitted, yet still be incorrect, incomplete, or inconsistent with other information related to the operation.

This is where the challenges of document reconciliation and ensuring data reliability.

The electronic invoicing reform is accelerating the shift from paper documents to digital data

For years, the process of processing an invoice has often followed a relatively simple pattern:

receipt of the document → review → data entry → verification → posting

The reform is pushing companies toward a different model:

structured data → transmission → integration → automated processing

This is a major change.

An electronic invoice is not simply a scanned paper invoice or a PDF sent by email. It is based on a foundation of structured data that allows it to be processed electronically.

The invoice thus becomes data that can be directly used by:

• invoicing software;
• public buildings;
• accounting tools;
• financial systems;
• approved platforms;
• management tools.

But the more automated a data set is, the more important its quality becomes.

Structured data is not necessarily reliable data

This is probably the most important distinction for understanding the documentary implications of the reform. Let's imagine a company that receives an invoice containing:

1,000 units

His delivery slip states:

980 units

His order in the ERP system shows:

1,000 units

The invoice may be perfectly compliant with the expected format. It can be sent automatically and integrated automatically into the ERP system. However, the business problem remains unresolved.

How much should we ultimately set aside?

Digitization therefore makes it possible to eliminate some manual processes. However, it cannot, on its own, determine whether the information is consistent. This is precisely where document reconciliation becomes so important.

The bill is never completely isolated

An invoice is part of a business process.

It can be linked to:

• an order;
• a contract;
• a delivery slip;
• a shipping order;
• a reception;
• a supplier;
• a payment;
• data stored in an ERP system;
• other documents sent by email.

So the issue isn't just a matter of knowing:

What is included in this invoice?

You must also be able to answer the following:

Does the information on this invoice match the other available information?

This difference marks the transition from document extraction to document validation.

OCR, IDP, reconciliation: three different levels

Document transformation relies on several capabilities that should not be confused with one another.

OCR: Read

OCR is used to recognize characters in a document. It converts an image or a scanned document into usable text.

OCR = read.

IDP: Extract and Structure

Intelligent Document Processing takes things a step further. It identifies the document type and extracts the relevant information:

• supplier;
• invoice number;
• date;
• references;
• quantities;
• amounts;
• VAT;
• currency.

IDP = extract and structure.

But data extraction alone does not guarantee data quality. This is also the central focus of Docloop’s approach to ensuring document reliability.

Document reconciliation: compare

Reconciliation involves comparing information from multiple documents or sources. It helps identify:

• quantity discrepancies;
• different references;
• inconsistent amounts;
• missing information;
• inconsistencies between documents.

Reconciliation = checking for consistency.

In document streams, a large proportion of the anomalies actually occur across multiple documents, rather than in a single document on its own.

Document Reliability: Making Data Actionable

Document reliability takes it one step further. In particular, it combines:

extraction + reconciliation + consolidation + verification + recommendations

to ensure data quality before it is used in operational processes. The goal, therefore, is not to generate more data.

The goal is to produce data that teams and systems can rely on more.

Why Electronic Invoicing Increases the Need for Document Control

The widespread adoption of electronic invoicing is automating an increasing portion of business transactions. However, companies will continue to work with information from a wide variety of sources. A single transaction may therefore involve:

• an electronic invoice;
• an order in an ERP system;
• a PDF delivery slip;
• a shipping document;
• a supplier email address;
• data from a TMS;
• proof in the form of an attachment.

The billing system can be fully automated while still allowing for gaps in documentation elsewhere in the process.

This is particularly evident in logistics and international settings.

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The real problem isn't just the bill—it's the consistency of the flow

Let's look at a specific example. A company receives a supplier invoice.

The invoice states:

500 pieces — 25,000 €

The command reads:

500 pieces — 25,000 €

Everything looks fine.

But the delivery slip states:

480 pieces

And the warehouse receiving system also indicates:

480 items received

Automatic invoice extraction works.

The ERP integration is working.

The billing platform is up and running.

However, the company has just discovered a problem: the invoice matches the order, but not the goods actually received.

This is exactly the kind of situation that a documentary approach focused solely on data extraction cannot resolve.

Electronic Invoicing and Document Reconciliation

The reform therefore creates an opportunity to rethink workflows. Instead of treating an invoice as a standalone document, the company can cross-reference it with other available information.

For example:

Invoice ↔ Order

Check:

• references;
• quantities;
• price;
• Terms and Conditions.

Invoice ↔ Delivery Slip

Check:

• products;
• quantities;
• references;
• dates.

Invoice ↔ Receipt

Check:

• quantities received;
• references;
• discrepancies.

Invoice ↔ ERP

Check:

• supplier;
• references;
• amounts;
• accounting data.

This approach transforms document processing: extracting an invoice

becomes

Understand the consistency of an operation based on information from multiple sources.

The reform does not eliminate unstructured documents

Electronic invoicing applies to a specific scope. It does not mean that all of a company’s commercial, logistical, and operational information will automatically become structured.

Businesses will continue to receive:

• PDFs;
• emails;
• packing lists;
• CMRs;
• delivery slips;
• certificates;
• supporting documents;
• customs documents.

The challenge, therefore, is to link these unstructured documents to the structured data in the systems.

This is also one of the blind spots of interoperability: two systems can be perfectly connected, yet some of the necessary information remains locked away in documents or emails.

Interoperability alone is not enough to ensure reliability

A company may have:

• an ERP system connected to its TMS;
• a TMS connected to customs software;
• an electronic billing platform;
• APIs;
• of EDI.

Technically, the systems communicate with each other. But that doesn't necessarily answer three questions:

1. Is this information correct?
2. Is it consistent with the other sources?
3. Can it be used automatically without recreating a manual check?

A simple example:

• invoice: 10,000 kg;
• Packing list: 9,800 kg;
• Shipping document: 10,200 kg.

Data can flow between systems. However, one question remains:

Which data is reliable?

Interoperability enables data to flow. The document reliability verification ensures its consistency.

How Electronic Invoicing Is Changing Things for Records Management Teams

The reform can therefore reduce certain data-entry tasks. But it also changes the nature of the work.

Yesterday:

enter the information

Tomorrow:

monitor information that is transmitted automatically

Teams will spend less time on:

• copy data;
• search for information in a PDF;
• manually check several documents.

And more at:

• handle anomalies;
• validate the exceptions;
• resolve discrepancies;
• manage complex cases.

Document automation is not about eliminating the human element. It's about involving people where their value is truly needed.

How can you automate the process of verifying the accuracy of invoices?

A comprehensive approach can involve several steps.

1. Identify the documents

Automatically recognize invoices, delivery slips, purchase orders, or any other related documents.

2. Extract the information

Convert the data in documents into structured information.

3. Normalize

Present the information in a format that allows for comparison.

4. Reconcile

Compare information across documents and systems.

5. Implement the controls

Verify the relevant business, contractual, or regulatory rules.

6. Identify anomalies

Report any discrepancies, missing information, or inconsistencies.

7. Recommend a course of action

Help the user determine what needs to be checked or corrected.

8. Maintain traceability

Reliable automation should make it possible to retrieve:

• the source document;
• the data subject;
• the anomaly;
• the control applied;
• the correction or validation performed.

Where is Docloop located?

Docloop does not seek to replace approved electronic invoicing platforms.

These platforms constitute the regulatory framework that enables, among other things, the issuance, receipt, and transmission of the data required by the reform.

The Docloop issue is complementary.

It begins around and upstream of structured data flows:

How can you transform a company's diverse documents and information into reliable, consistent, and actionable data?

Docloop specializes in the following areas:

Document retrieval

Read and organize the information contained in the documents.

Document reconciliation

Compare data from multiple documents and sources.

Control

Identify inconsistencies, missing information, or discrepancies.

Recommendation

Highlight the necessary actions.

Improving Reliability

Produce more reliable data before it is used in operational systems.

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Electronic Invoicing: From Digitization to Enhanced Reliability

The reform thus marks a new stage in the digitization of businesses.

1. Digitize;
2. Organize;
3. Log in.

But to truly automate processes, we need to take it a step further: reconciliation.

Then: improve reliability.

The evolution can be summarized as follows:

It is this final step that is becoming increasingly important as companies automate their workflows.

What's next after electronic invoicing?

The widespread adoption of e-invoicing is probably not the end of the document transformation process.

Rather, it represents a new step. Companies will gradually have access to more structured data. They will then need to be able to reconcile that data with the information that remains in:

• the documents;
• emails;
• business systems;
• standards;
• logistics tools;
• customs tools.

The real challenge, therefore, will be to make structured data and unstructured data work together. This is where information intelligence truly comes into its own.

An electronic invoice is not yet considered reliable data

The electronic invoicing reform is profoundly transforming business-to-business workflows.

As of September 2026, all businesses must be able to receive electronic invoices, and large companies and mid-sized companies must issue them under the new framework. In September 2027, small and medium-sized enterprises (SMEs) and microenterprises will also be required to issue electronic invoices.

But the transformation doesn't stop at electronic transmission.

An invoice can be well-structured without being accurate. Data can be transmitted correctly without being accurate. And a system can be perfectly interconnected without knowing which information is correct.

That is why the next step in document automation is to move from extraction to reconciliation,

then:

From reconciliation to ensuring reliability.

For Docloop, this is the challenge:

no longer just converting documents into data, but transforming document data into reliable information that can be used by operations.

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