E-invoicing for French micro-entrepreneurs: what is mandatory, and when

Yes, micro-entrepreneurs (auto-entrepreneurs) are covered, including those under the VAT franchise who never charge VAT ^[1][2]. Carrying on an economic activity regularly and independently is enough ^[2]. Here is what changes, step by step.

Since 1 September 2026: be able to receive

Every business, whatever its size, must be able to receive e-invoices since 1 September 2026 ^[1]. In practice you must have chosen an approved platform for receiving ^[3]. Suppliers that are large companies or mid-caps (energy, phone, internet…) already issue e-invoices ^[1][2].

If you have not done anything yet, the DGFiP asks you to start now, directly with an approved platform or through your software, bank or accountant, and to keep a record of the steps ^[8]. An invoice received by email or as a PDF can still be paid and its VAT deducted if it relates to a real transaction ^[8].

From 1 September 2027: issue and report

Small and micro-businesses, sole traders included, will issue e-invoices by 1 September 2027 at the latest ^[1][2]. What you do depends on the customer:

Customer	What you do from 2027
VAT-taxable business established in France	E-invoice through your approved platform [3]
Consumer or non-taxable association	E-reporting: daily sales totals, not invoice by invoice [4]
Foreign business (EU or non-EU)	E-reporting: data for each invoice; the invoice itself goes by any channel you like [3]

You can keep giving consumers their invoices as you do today; the reform does not cover invoices to private individuals ^[6].

How often?

Under the VAT franchise, the official table sets a filing every two months (calendar bimonths: January-February, March-April…), between the 25th and 30th of the following month, for both transaction data and payment data ^[5]. Your platform can derive this from your invoices ^[3].

What an e-invoice is not

A PDF sent by email is not an e-invoice ^[3]. An e-invoice is a structured file (UBL, CII or a mixed format such as Factur-X) sent through an approved platform ^[1].

Four new mentions become mandatory on invoices [3]:

1. the customer's SIREN number;
2. the type of transaction: goods, services, or both;
3. the option to pay VAT on invoicing (TVA sur les débits), where applicable;
4. the delivery address, if different from the billing address.

Common special cases

• Exempt activity (healthcare, teaching and training…): out of scope for issuing, but receiving is still mandatory ^[4][3].
• Consumers only: no e-invoices to issue, but receiving from 2026 and e-reporting from 2027 ^[3][4].
• No software: you do not necessarily need to buy any; approved platforms can offer services to send your data ^[3].
• A customer already demands e-invoices: until September 2027 the law does not let them impose it ^[8]. You may start voluntarily ^[8].

What does it cost?

The state offers no free platform ^[6]. According to the DGFiP, on 1 August 2026 more than ten of the roughly 150 approved platforms offered a free or no-extra-cost plan for the basic needs of the smallest businesses ^[6]. Our "free approved platforms" page lists them with each plan's limits, and the comparison shows public prices.

What if I do nothing?

For receiving, the tax authority first sends a formal notice; the €500 fine applies only after three months without action ^[7]. For issuing, the fine is €50 per invoice, capped at €15,000 per year, and the first offence is not penalised ^[7].

Checklist

1. Choose an approved platform for receiving (free if your needs are simple).
2. Check its name on the DGFiP's official list.
3. Ask your business customers for their SIREN.
4. Before September 2027: make sure your invoicing tool is an approved platform or connected to one.