Can you mandate a third party to request your invoices? Between legal obligations and administrative simplification, the question becomes crucial as the French e-invoicing reform of 2026 approaches. Here is the state of play, with concrete examples, for SME executives who want to delegate without legal risk.
- Why mandate a third party for invoice collection?
- What the Civil Code says about the mandate (Art. 1984)
- The legal limits: Article L441-9 of the Commercial Code
- Mandate and e-invoicing: the legal framework in 2026
- Frequently asked questions
Why mandate a third party for invoice collection?
Every month, French companies lose hours chasing their suppliers’ invoices. The e-invoicing reform will soon sharpen that need for rigour. Mandating a third party automates the task without losing grip on compliance.
The mandate does not transfer the company’s responsibility: the third party acts in the name and on behalf of the principal (Art. 1984 of the Civil Code). You remain in control of your tax obligations.
What the Civil Code says about the mandate (Art. 1984)
Article 1984 of the French Civil Code defines the mandate as the act by which a person, the principal, gives power to another person, the agent, to do something in her name and on her behalf. This text grounds the legitimacy of services that recover invoices on behalf of client companies.
Within e-invoicing.fr, the mandate authorises the platform to solicit, in your name, the merchants and suppliers in order to obtain missing or untransmitted invoices. These documents must comply with the requirements of Article L441-9 of the Commercial Code (mandatory mentions, date, net/gross amounts, detailed VAT).
The legal limits: Article L441-9 of the Commercial Code
The mandate does not allow everything: invoice collection must stay within the execution of an obligation that already exists in law. Every supplier is bound to deliver an invoice to any professional client (Art. L441-9 of the Commercial Code).
The mandated third party therefore creates no new contractual relationship: it only reminds the supplier of their obligations and retrieves the document in due form.
A poorly drafted mandate can be ruled void. Make sure it states its scope, duration and legal framework. A copy of the mandate must be kept with the company’s accounting records.
Mandate and e-invoicing: the legal framework in 2026
From 2026 onwards, all business-to-business invoices in France must be electronic (Art. 289 VII of the General Tax Code, ordinance no. 2021-1190). Companies will have to transmit the data to the Public Invoicing Portal (PPF) or through a Partner Dematerialisation Platform (PDP).
In that context, mandating a third-party service such as e-invoicing.fr makes full sense: the platform can, under the mandate, retrieve invoices issued by suppliers who are reluctant or slow to file them, then secure the compliance of the flow before accounting integration.
Frequently asked questions
Can the mandate be verbal?
No. For invoice collection, the mandate must be written and signed by the legal representative of the company. It can however be electronic, provided it is timestamped and durably retained.
Can the mandated third party modify an invoice?
Never. The mandate only authorises the request and the reception of invoices. Any documentary change belongs to the original supplier.
Can the mandate be revoked at any time?
Yes. Under Article 2003 of the Civil Code, the principal may revoke the mandate freely, subject to commitments already made. A simple written notification suffices.
Delegate your invoice follow-ups in full compliance
With e-invoicing.fr, formalise a mandate compliant with Article 1984 of the Civil Code and free your accounting team before the 2026 reform.