The legal compliance of a growing company is not limited to the structural choices made at its creation. Obligations multiply as revenue increases, staff expands, and data flows intensify. Three recent developments are profoundly changing the management of ongoing legal matters: mandatory electronic invoicing, the tightening of CNIL controls on data security, and the regulation of artificial intelligence.
Electronic invoicing: technical and contractual obligations since September 2026
The reform of electronic invoicing came into effect on September 1, 2026, for transactions between businesses. This is not just a simple format change: it is a complete overhaul of invoicing processes, software tools, and contractual relationships with partner dematerialization platforms.
We observe that most disputes arise during the transition phase, when the general terms and conditions of sale have not been updated to incorporate the new methods of issuance and receipt. Each supplier contract must specify the dematerialization platform used and the associated transmission deadlines.
To delve deeper into these issues, the legal aspects on Développement Entreprise provide a useful resource on obligations related to corporate law and regulatory compliance.
The fiscal aspect is equally binding. The mandatory mentions on invoices have been expanded, and any non-compliance exposes the company to sanctions. We recommend having the entire invoicing chain (ERP, accounting software, certified platform) audited by a lawyer or legal expert in business law before the end of the first quarter of implementation.
Data security and CNIL controls: what changes in 2026
The 2025 report from the CNIL, published on September 9, 2026, marks a turning point. In 2026, half of the CNIL’s controls and enforcement actions will be dedicated to data security. Violations of personal data and cybersecurity breaches are no longer treated as isolated incidents: they become the primary reason for intervention.
For a developing company, this means that GDPR compliance can no longer be summarized as a privacy policy on the website. The processing register must be kept up to date, documented, and accessible in case of an audit.
Concrete points of vigilance for data compliance
- Map all subcontractors who access personal data and ensure that each contract includes the clauses required by Article 28 of the GDPR (purpose of processing, duration, notification obligations in case of a breach).
- Establish an internal procedure for notifying breaches within 72 hours, with an identified decision-making circuit tested at least once a year.
- Document technical security measures (encryption, access management, logging) according to the recommendations of the CNIL guide on personal data security, regularly updated.
The absence of technical documentation is currently the primary lever for sanctions, even before considering the severity of the identified breach. The CNIL penalizes the lack of governance, not just the incident.
Artificial intelligence and compliance: qualifying actors and defining the legal basis
The increasing use of artificial intelligence tools in business processes (recruitment, customer scoring, predictive analysis) creates a new layer of obligations. The recommendations published by the CNIL on September 9, 2026, impose a precise methodological framework.
Before any deployment, each actor involved in the processing must be qualified: data controller, subcontractor, joint controller. This qualification conditions the distribution of obligations and responsibilities in case of an audit or dispute.
Steps for AI compliance according to the CNIL
- Define the purpose of the processing and ensure it is specific, explicit, and legitimate. An AI tool used for sorting applications does not have the same legal basis as a product recommendation tool.
- Conduct a data protection impact assessment (DPIA) whenever the processing is likely to result in a high risk to the rights of individuals, which is almost always the case with scoring or profiling algorithms.
- Ensure the effective exercise of the rights of the individuals concerned (access, rectification, opposition), including in the face of an automated decision, in accordance with Article 22 of the GDPR.
We find that many companies deploy AI solutions without having formalized these steps. The risk is not theoretical: the CNIL has explicitly included AI in its control priorities.
Contractual protection and intellectual property in the growth phase
Business development is accompanied by a multiplication of contracts: partnerships, licenses, distribution agreements, service provisions. Each business contract must anticipate scenarios of termination, non-compliance, or transfer of intellectual property.
A often overlooked point concerns the ownership of rights to deliverables produced by external providers. Under French law, the assignment of copyright is not presumed: it must be expressly stated in the contract, with a precise description of the rights assigned (reproduction, adaptation, digital exploitation), their geographical scope, and their duration.
In labor law, non-compete and confidentiality clauses deserve tailored drafting. A disproportionate non-compete clause (excessive duration, overly broad geographical scope, lack of financial consideration) is void and exposes the employer to a labor court action.
The legal management of a developing company cannot be reactive. Each new contract, each deployed tool, each added data flow modifies the compliance perimeter. Structuring ongoing legal monitoring, with regular audits and active regulatory watch, remains the most reliable way to prevent growth from generating the very risks that hinder it.
