THE ESSENTIALS IN 5 POINTS
- The basic VAT exemption (art. 293 B of the French General Tax Code, CGI) doesn’t exempt you from the reform, and the French tax authority (DGFiP) says so explicitly.
- Receiving has been mandatory since September 1, 2026. Your suppliers that are large and mid-sized companies already issue electronically.
- Issuing becomes mandatory on September 1, 2027 for micro-businesses, through an accredited platform.
- The mention “TVA non applicable, art. 293 B du CGI” (VAT not applicable) stays on your invoices, and several accredited platforms have a free plan, such as Indy, Tiime, Abby and Shine.
- The tax authority has announced a lenient start for businesses that are making a genuine effort.
I don’t charge VAT, am I affected?
Yes, and it’s the most widespread misconception among freelancers. The reform covers all businesses liable for VAT established in France, whether they charge VAT or not. The official impots.gouv.fr page spells it out.
“[…] including businesses benefiting from the basic exemption, including self-employed people and liberal professions. Micro-entrepreneurs (or auto-entrepreneurs) are therefore concerned.”
impots.gouv.fr, Je découvre la facturation électronique (our translation)
The basic exemption (franchise en base) spares you from charging and declaring VAT. It doesn’t take away your status as a VAT-liable business. Nothing changes on your invoices, and the mention “TVA non applicable, art. 293 B du CGI” stays. On January 1, 2027, the VAT rules move to the Code of taxes on goods and services (CIBS), and the mention can also be written “TVA non applicable, article L. 223-3 du CIBS”. There’s no rush: the official tax doctrine (BOFiP) accepts references to the CGI on invoices until June 30, 2028.
Even the extreme case is covered. According to the tax authority, “even a business that issues no invoices is concerned by the reform”, because it must be able to receive e-invoices. Nobody is out of scope. For your exact dates, answer the four questions of our Am I affected? tool.
What changes for a freelancer
Receiving since September 2026
Large and mid-sized companies have issued their invoices in structured electronic form since 1 September 2026. Among your suppliers, these are often the telecom operator, online services, large retailers, or a client re-invoicing you for expenses. For their invoices to reach you, you need three things.
- An accredited platform. A free plan will do (see below).
- Your express consent, so that it registers you in the national directory.
- A regular look at your account on the platform, because that’s where invoices arrive, not in your mailbox.
You’ll mostly receive Factur-X, a PDF that opens normally and contains XML data. Sometimes it will be UBL or CII, pure XML that can’t be read without a tool. Your platform displays them, and our free converter turns them into a readable PDF.
Issuing on September 1, 2027
For your own invoices, the deadline for micro-businesses is September 1, 2027. From that date, two cases arise.
- Your invoices to French business clients will go out from your accredited platform, in Factur-X, UBL or CII format.
- Your sales to consumers and to foreign clients don’t go through this channel. They fall under e-reporting, which your platform sends for you, every two months for businesses under the basic exemption.
Until then, you can keep invoicing as you do today. Use this year to get to grips with your platform on the receiving side, since it’s the same tool you’ll use to issue.
Penalties, and the lenient start
- €500, then €1,000 per quarter if you have no platform for receiving, after formal notice.
- €50 per invoice that isn’t compliant, once issuing is mandatory for you.
In May 2026, the director general of public finances stated that penalties would be applied “neither immediately, nor automatically and blindly”.
The official practical guide rules them out during the start-up phase for businesses “engaged in a serious path toward compliance”.
So the real risk is doing nothing. Take the steps and keep a record of them, whether emails, screenshots or the date you registered. The amounts and their caps are detailed on our penalties page.
Getting organized in one afternoon
Five steps are enough, and you can do them all on the same day.
- Choose a free platform. Indy, Tiime, Abby and Shine have a free plan for issuing and receiving e-invoices. Check that you can export your data and whether archiving is included. Compare them in choosing an accredited platform.
- Sign the mandate so the platform registers you in the directory, open since September 18, 2025 at facturation.chorus-pro.gouv.fr/annuaire.
- Check your registration a few days later, by searching for your SIREN (the French company number) in the directory.
- Give your SIREN to your business clients, and start collecting theirs. You’ll need it in 2027 to invoice them. Our SIREN and VAT number checker checks each number.
- Choose one single place to file everything that arrives, invoices from the platform as well as PDFs received by email, expense claims and receipts.
Each step is detailed, with an email template for your suppliers, in receiving e-invoices.
More invoices to keep, for 10 years
The reform has an effect few freelancers anticipate. The number of documents to handle goes up. On top of the e-invoices from your platform and their statuses comes everything that keeps arriving by email, such as subscriptions to foreign services, expenses and receipts. All of it is kept for 10 years, in its original format.
This volume has an upside. A structured e-invoice already contains its amounts, payment date and supplier name as data. A tool that can read them can file and total your invoices without you re-typing anything.
Imprimerie du Canal, received on 6 Oct 2026. Printing of 400 A5 brochures and 1,000 business cards for the November trade fair, to be paid by bank transfer before November 5.
Frequently asked questions
I’m a micro-entrepreneur exempt from VAT, am I affected?
Yes. The basic exemption (art. 293 B of the CGI) spares you from charging VAT, but you remain VAT-liable, and therefore within the scope of the reform. You must be able to receive e-invoices since September 2026, and you’ll issue through an accredited platform from September 2027.
Should I remove the “TVA non applicable” mention from my invoices?
No, it stays. What changes in 2027 for your French business clients is the issuing channel, your accredited platform, and the invoice format (Factur-X, UBL or CII).
How much does it cost for a micro-entrepreneur?
It can cost nothing. Indy, Tiime, Abby and Shine have a free plan for issuing and receiving e-invoices. Their paid plans add other features, such as signing quotes or filing declarations.
I only have consumer clients. Am I affected?
Yes, at least for receiving invoices for your own business purchases, from 2026. For your sales to consumers, you don’t send an e-invoice to the client. The sales data goes to the tax authority through e-reporting from September 2027, and your platform sends it every two months if you’re under the basic exemption.
What’s the risk if I do nothing?
After formal notices, a fine of €500, then €1,000 per quarter for as long as you have no platform for receiving. The tax authority has announced a lenient start, with no automatic penalty for businesses making a genuine effort. The safest course is still to get set up now, which can cost nothing.
Do my invoices from foreign software vendors go through the platform?
No. Only invoices between businesses established in France go through the national channel. Those from your foreign suppliers will keep arriving by email or in their customer account. Keep them with the others, as they are also kept for 10 years.
Where can I check that I’m registered?
In the official directory, at facturation.chorus-pro.gouv.fr/annuaire. Search for your SIREN. Your accredited platform should appear as your receiving platform, since it’s the one that registers you, with your consent.
Official sources (in French): impots.gouv.fr, je découvre la facturation électronique · impots.gouv.fr FAQ, j’approfondis la facturation électronique · E-invoicing directory (AIFE) · Légifrance, CGI art. 293 B (basic exemption)
Updated on October 15, 2026 by the Clivio team. Spotted an error or a new text? contact@clivio.app