E-invoicing for LMNP and SCI landlords in France: are you really covered?

Many articles claim that "every LMNP and every SCI" needed an approved platform by September 2026. The DGFiP's official sheet for furnished-letting landlords is more nuanced ^[1]. It all turns on one question: are you a VAT-taxable person (assujetti)?

LMNP = loueur en meublé non professionnel, a non-professional furnished-letting landlord. SCI = société civile immobilière, a property-holding company.

Step 1: are you a taxable person?

Only landlords who are taxable persons for VAT fall within the reform ^[1]. The DGFiP gives three examples [1]:

• VAT-able letting of equipped commercial or professional premises;
• furnished letting with hotel-like services: at least three of breakfast, cleaning, household linen and reception;
• letting workspace or warehouses with the option to charge VAT.

Conversely, there is a presumption that a private individual or a société civile that lets property it owns, and is not otherwise a taxable person, acts privately and is not a taxable person ^[1][2]. The presumption can be set aside if the landlord runs the letting as an economic activity and has its taxable status recognised by the tax authority ^[1].

Put simply: an LMNP letting a standard furnished flat without hotel-like services, or a family SCI letting an unfurnished home, normally falls under this presumption. Your accountant can confirm your situation.

Step 2: are your rents VAT-exempt?

Taxable landlords whose lettings are VAT-exempt (article 261 D of the tax code) have no issuing obligation: residential lettings need neither e-invoices nor e-reporting ^[1]. More broadly, transactions exempt under articles 261 to 261 E are outside e-invoicing and e-reporting ^[3].

But for receiving, an exempt taxable landlord is still a taxable person: it must be able to receive e-invoices since 1 September 2026, provided it has a SIREN number ^[1]. It chooses an approved platform for this ^[1][4].

Summary table

Your situation	Receiving (since 1 Sep 2026)	Issuing / e-reporting
Individual or SCI not otherwise taxable, unfurnished or standard furnished letting	Not covered, unless taxable status is recognised [1]	Not covered [1]
Taxable landlord, exempt residential lettings	Yes, if you have a SIREN [1]	No (article 261 D) [1]
Furnished letting with hotel-like services, subject to VAT	Yes [1]	Yes: by 1 Sep 2027 at the latest for a small or medium business [1]
Commercial or professional premises let with VAT	Yes [1]	Yes: by 1 Sep 2027 at the latest for a small or medium business [1]

For a landlord that must issue, the tenant decides the form [1]:

• taxable business tenant in France: e-invoice through an approved platform;
• private tenant or tenant established abroad: transaction e-reporting;
• lettings count as services, so collected rents also need payment e-reporting once paid.

Dates follow company size: since 1 September 2026 for a large company or mid-cap, by 1 September 2027 at the latest for a small or medium business ^[1].

Holding companies and SCIs that recharge services

A passive holding that only holds shares is not a taxable person and is out of scope; an active holding that invoices services to its subsidiaries is taxable and follows the normal rules ^[5]. The same logic applies to an SCI that recharges services: taxable status matters, not legal form.

If you are covered: what to do

1. Choose an approved platform for receiving. Some have a free plan; the state offers no free platform ^[6].
2. Make sure your suppliers (tradespeople, building manager, letting agent) have your SIREN.
3. If you invoice with VAT (hotel-like services, commercial premises): check that your invoicing or property-management software is an approved platform or connected to one before September 2027.

Rent receipts given to private tenants do not become e-invoices: the reform does not cover invoices to private individuals ^[6].