Do I Have to Use Electronic Invoicing in France? 2026 Rules Explained

The move to mandatory electronic invoicing is closer than most people think, and it isn't just a big-company problem. Small businesses, SMEs, micro-enterprises, sole traders and even furnished-rental landlords all fall within its scope. If you invoice or get invoiced in France, this concerns you.

The dates that matter

The reform rolls out in two waves.

From 1 September 2026, every business subject to VAT — including micro-entrepreneurs under the franchise en base scheme — has to be able to receive electronic invoices. On the same date, large and mid-sized companies also have to start issuing their invoices electronically.

From 1 September 2027, it's the turn of SMEs, very small businesses, micro-enterprises and sole traders to issue electronic invoices when their client is a French business. The related reporting of certain data to the tax authorities, known as e-reporting, follows the same schedule.

Why a PDF by email isn't enough

This is the part that trips people up. An electronic invoice isn't just a PDF attached to an email. It has to pass through an approved platform, and that platform is what lets you receive invoices from your suppliers, send invoices to your business clients, and transmit the required data to the tax authorities. In exchange, you get easier tracking of invoices and payments, and fewer errors, duplicate entries and lost documents.

The legal basis is Article 289 bis of the French General Tax Code, which requires an approved platform for issuing, transmitting and receiving electronic invoices.

Sole traders and LMNP landlords are included too

There's a common assumption that if you don't charge VAT, none of this applies to you. That's not the case. Sole traders under the VAT exemption scheme are still taxable persons for VAT purposes, so they're covered.

The same goes for non-professional furnished-rental landlords (LMNP). They're taxable persons for VAT purposes as well, even when exempt, which means they fall within the reform, particularly for receiving electronic invoices from their suppliers (property managers, maintenance and repair firms, accountants and so on) from 1 September 2026.

In practical terms, for both groups: you need to be able to receive electronic invoices from September 2026, and you'll generally need to issue them from September 2027 when billing French businesses. Invoices sent to private individuals work differently, but some data may still have to be reported under e-reporting.

Who can set this up with you

You don't have to figure this out alone. Your accountant can look at how you invoice, confirm your obligations and point you to a suitable solution. Your invoicing or accounting software provider can tell you whether your current tool is compatible with an approved platform. The platform itself handles the practical side of sending and receiving. Some banks offer invoicing or connected services, though they aren't necessarily the option to go with. And if you run custom or specialist software, your IT provider comes into play.

Whatever you decide, you're free to pick any platform on the list registered with the tax authorities.

What happens if you don't comply

The penalties sit in Section III of Article 1737 of the General Tax Code: €50 per invoice that should have been issued electronically, capped at €15,000 a year.

On the receiving side, the authorities start with a formal notice giving you three months to get in line. If nothing changes, a €500 fine can follow, then €1,000, and a further €1,000 for each subsequent three-month period.

There is some breathing room at the start. The authorities have said they'll take genuine difficulties into account for businesses that have made a serious, documented effort to comply. That's leniency on timing, not a reprieve, the obligations themselves aren't going away or being pushed back.

Where to start

For most small businesses, sole traders and LMNP landlords, the simplest first move is to talk to your bank or your accountant. They usually already work with approved platforms and can steer you toward something that fits how you operate.

Beyond that, a few things are worth doing sooner rather than later: work out which of your invoices go to businesses and which go to private individuals, check whether your current software is compatible with an approved platform, and choose one before September 2026. It's also a good moment to clean up your client and supplier data, run a test to confirm you can actually receive invoices, and keep a record of the steps you've taken in case you need to show them later.

The takeaway is simple. September 2026 is when receiving electronic invoices becomes mandatory. September 2027 is the big one for issuing them if you're a small business, SME or micro-enterprise. The impact might look minor if you're a sole trader, but choosing a simple tool now, one that matches your invoice volume and budget,will save you the scramble later.

Living in France and unsure about your tax obligations?

If you are an expatriate living in France and have questions about your French tax return, foreign income or the interaction between French taxation and your home country's tax system, you can book a free introductory call to discuss your situation and identify the key points that should be checked.

Disclaimer: This article is for general information and educational purposes only. It is based primarily on official French government sources and other trusted references. It does not constitute personalised tax, legal or financial advice. Tax filing obligations depend on individual circumstances, the country concerned and the applicable tax treaty.