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ARAm I affected by e-invoicing in France? The answer by situation
The French e-invoicing reform (facturation électronique) does not ask who you are but what your business is: where it is established and how it stands with VAT. This page goes through the usual situations of founders and freelancers based in France who work in English. Each answer states what applies now and what starts in 2027. It summarises the French answer pages of FactureMatch and never replaces the advice of a chartered accountant (expert-comptable).
The rule in one sentence
Every VAT-registered business (entreprise assujettie à la TVA) established in France must be able to receive electronic invoices since 1 September 2026, and must issue them to its French business customers from 1 September 2026 for large companies and mid-sized companies (grandes entreprises, entreprises de taille intermédiaire, ETI), or from 1 September 2027 for SMEs, very small businesses and micro-businesses (PME, TPE et micro-entreprises). Being VAT-registered is not the same as charging VAT: many businesses that never add VAT to an invoice are still inside the reform.
Micro-entrepreneur under the VAT exemption regime
Yes, you are affected. A micro-entrepreneur (micro-entrepreneur, also called auto-entrepreneur) under the VAT exemption regime (franchise en base de TVA) remains VAT-registered even without charging VAT. You must be able to receive e-invoices now, and you will have to issue them from 1 September 2027 for your sales to French business customers.
Sales to private individuals keep the usual invoicing rules; their data goes through e-reporting (e-reporting), generally every two months under this regime, with exceptions for exempt operations. Your turnover declaration to URSSAF does not disappear. Several approved platforms offer a free plan that covers this situation; the list of free offers on FactureMatch details their limits, in French.
Company: SAS, SASU, SARL, EURL
Yes. A company established in France and VAT-registered follows the general calendar: receiving since 1 September 2026, issuing since September 2026 if it is a large or mid-sized company, from September 2027 if it is an SME, a very small business or a micro-business. The size category follows the French legal definitions; check yours with your accountant if you are close to a threshold.
A sole trader (entreprise individuelle) who pays VAT is in the same position as a company. The legal form does not change the answer; the VAT status does.
Association
It depends on the VAT regime, not on the association status itself. An association that is not VAT-registered stays outside the reform. A VAT-registered association must be able to receive e-invoices; its exempt operations may be dispensed from issuing and from e-reporting, while its taxable activities follow the general calendar. Check that the software accepts the association form and gives access to the treasurer and the accountant.
Furnished rental (LMNP, LMP) and property companies (SCI)
The answer depends on VAT, not on the LMNP, LMP or SCI label. A landlord who is VAT-registered but whose rents are exempt may have to receive e-invoices without issuing any for those exempt rents. A property company with no economic activity may stay outside the scope. The tax administration (DGFiP) asks for a case-by-case analysis; this is a question for your accountant.
Private individual
No. As a consumer you do not have to choose an approved platform (plateforme agréée) to receive your personal invoices; they continue to reach you as today. The business that sells to you transmits its transaction data through e-reporting without identifying you. If you also have a professional activity, that activity must be examined separately.
Business registered outside France
This guide covers businesses established in France. If your company is registered in another country and only sells to French customers, the answer depends on whether it has an establishment in France and on its French VAT registration. Ask a chartered accountant before buying any tool.
Summary table
The table applies the timeline recorded on this site. Receiving is already mandatory; issuing dates depend on size.
| Situation | Receive e-invoices | Issue e-invoices | E-reporting |
|---|---|---|---|
| Micro-entrepreneur under the VAT exemption regime | Yes, since September 2026 | From September 2027 | Yes, for sales to consumers and abroad |
| Company or sole trader paying VAT | Yes, since September 2026 | September 2026 or 2027 depending on size | Yes, for sales outside e-invoicing |
| VAT-registered association | Yes | For taxable activities only | Exempt operations may be dispensed |
| Landlord (LMNP, LMP, SCI) | Depends on VAT status | Not for exempt rents | Case by case |
| Private individual | No | No | No |
Frequently asked questions
I have no French VAT number. Am I outside the reform?
Not necessarily. Under the VAT exemption regime you are VAT-registered without charging VAT, so you are affected. Only a business that is not VAT-registered at all stays outside.
I only invoice private individuals. Do I still need a platform?
Yes, to receive e-invoices from your French suppliers. Your sales to consumers go through e-reporting rather than e-invoicing.
Does the founder's nationality matter?
No. Only the place of establishment and the VAT status of the business count.
My association sells products at events. Is it affected?
If the association is VAT-registered, its taxable sales follow the general calendar. If it is not VAT-registered, it stays outside. The regime decides, not the activity alone.
Does an SCI with exempt rents need software?
It may still have to receive e-invoices while issuing none for exempt rents. The tax administration asks for a case-by-case analysis with your accountant.
Glossary of the French terms used on this page
The same translation is used across the English, Portuguese, Romanian and Arabic guides. The French term is the one your accountant and the tax administration will use.
| Term used here | French term | What it means |
|---|---|---|
| VAT-registered business | entreprise assujettie à la TVA | A business that falls under French VAT rules, even when it does not actually charge VAT. |
| VAT exemption regime | franchise en base de TVA | The regime under which small businesses do not charge VAT. They remain VAT-registered for the reform. |
| micro-entrepreneur | micro-entrepreneur (auto-entrepreneur) | The simplified French sole-trader status, usually under the VAT exemption regime. |
| SME, very small business and micro-business | PME, TPE et micro-entreprises | The smaller size categories; they must issue e-invoices from 1 September 2027. |
| large company | grandes entreprises | The largest size category in French law; it had to issue e-invoices from September 2026. |
| mid-sized company | entreprises de taille intermédiaire (ETI) | The intermediate size category; same September 2026 deadline as large companies. |
| e-reporting | e-reporting | The transmission of transaction and payment data for sales that do not go through e-invoicing, such as sales to consumers or to customers abroad. |
| tax administration | DGFiP | The French public finances directorate that runs the reform and the registry. |
| chartered accountant | expert-comptable | The regulated French accounting professional who can confirm your VAT status and obligations. |