E-invoicing (and e-reporting) was previously voluntary. From September 1, 2026, it will become mandatory for businesses to issue and receive electronic invoices. So who exactly is affected?
The reform at a glance
Previously limited to transactions with public-sector entities, electronic invoicing will now apply to business-to-business transactions in the private sector. Starting September 1, 2026, businesses will be required to issue invoices electronically and receive invoices in the same format. They will also need to report their transaction and payment data to the French tax authorities.
Who does electronic invoicing apply to?
According to the Ministry of Economy, electronic invoicing applies to "all self-employed individuals and liberal professionals subject to value-added tax (VAT) [...], regardless of their size, turnover, legal structure, or tax regime." The requirement, therefore, takes into account the business's tax status.
Does electronic invoicing apply to French entrepreneurs living abroad?
If an entrepreneur's business is registered in France and carries out activities subject to French VAT, they will need to switch to electronic invoicing. The same applies if their business is registered abroad but conducts transactions subject to VAT in France.
Will foreign entrepreneurs based in France need to switch to electronic invoicing?
Yes. Foreign entrepreneurs whose business is registered in France and who carry out transactions subject to VAT will be required to use electronic invoicing.
Are micro-businesses exempt from electronic invoicing?
It might seem that way. As the government's Service Public website explains, sole traders operating under the micro-entrepreneur regime are generally exempt from VAT, unless their annual turnover exceeds €37,500 (service activities) or €85,000 (retail, restaurants, and non-furnished accommodation), or they carry out intra-community transactions.
However, the Ministry of Economy clarifies that micro-businesses, although VAT-exempt, are still technically subject to VAT. They will therefore be required to comply with electronic invoicing obligations for both sending and receiving invoices. The same applies to businesses that do not issue invoices: they will still need to receive their suppliers' invoices electronically.
How to switch to electronic invoicing
Every business owner will be required to use a government-approved operator. If you already use state-approved accounting software, you can continue using it. Otherwise, you will need to select an operator from the list provided by the French government.
Useful link:
Everything you need to know about electronic invoicing for businesses: check the "your key questions" section at the end of the page to access explanatory PDF documents.
