THE 5 KEY POINTS
- The reform covers SCIs liable for VAT. Whether an SCI is liable is judged case by case, on the facts.
- Unfurnished letting of a home is exempt from VAT: neither e-invoice nor e-reporting for that rent.
- An SCI that is liable must still be able to receive e-invoices, as required since September 1, 2026, even if its rent is exempt.
- Corporate tax doesn’t change VAT. On the other hand, an SCI that lets furnished property is in principle subject to corporate tax.
- Business premises with the option, fitted-out premises, parking spaces: VAT applies, and issuing becomes mandatory by September 1, 2027 at the latest.
The deciding question: is your SCI liable for VAT?
E-invoicing is gradually reaching every business liable for VAT. For a société civile, being liable is not automatic. The French tax authority (DGFiP) starts from a presumption: a société civile that isn’t otherwise liable and rents out a building it owns acts in a private capacity and isn’t liable.
Its fact sheet on SCIs adds that being liable depends on the facts, to be analyzed case by case. An SCI can also have its status as a taxable person recognized. That’s the point to settle first, with your accountant (expert-comptable).
Family SCI under income tax: unfurnished letting or a home lent to a partner
A family SCI usually lets an unfurnished home, or lets one of its partners (associés) use it free of charge. In both cases, the SCI has nothing to issue.
- Unfurnished letting of a home is exempt from VAT (article 261 D of the French General Tax Code, CGI). The official tax guidance (BOFiP) states that it keeps a civil character “in any event” (our translation). No e-invoice to issue, no e-reporting.
- Free use by a partner gives rise to no obligation under the reform, according to the tax authority’s table.
That leaves receiving. An SCI recognized as liable, even with exempt rent, has had to be able to receive its suppliers’ e-invoices since September 1, 2026, through an accredited platform.
Example: a family SCI, recognized as liable for VAT, lets an unfurnished flat for €900 a month. Its rent receipts don’t change. On the other hand, the invoice from the plumber who works in the flat reaches it in electronic form, on its accredited platform, as soon as the plumber issues electronically.
The tax authority’s table for SCIs under income tax
The DGFiP publishes a table of the obligations of tax-transparent SCIs, those taxed under income tax. It presents the table as a guide only, without prejudging the analysis of each SCI.
| What the SCI does | Receive | Issue (business customers in France) | E-reporting of transactions | E-reporting of payments |
|---|---|---|---|---|
| Lets its partners use a property free of charge | No | No | No | No |
| Unfurnished residential letting | Yes | No | No | No |
| Furnished residential letting, case by case | Yes | No | No | No |
| Furnished with hotel-type services (VAT as of right) | Yes | Yes | Yes | Yes |
| Unfurnished business premises, without the option for VAT | Yes | No | No | No |
| Unfurnished business premises, with the option for VAT | Yes | Yes | Yes | Yes |
| Fitted-out business premises (VAT as of right) | Yes | Yes | Yes | Yes |
| Parking spaces, unless attached to an exempt letting | Yes | Yes | Yes | Yes |
The last column doesn’t apply if the SCI has opted to pay VAT on debits. The “Yes” for receiving assumes the SCI is liable for VAT: an SCI that isn’t liable isn’t concerned by the reform.
SCI under corporate tax: what changes, and what doesn’t
Corporate tax (impôt sur les sociétés, IS) is about profits, not VAT. The BOFiP says so for commercial companies: an unfurnished letting doesn’t become subject to VAT just because the landlord is a commercial company. The same goes for an SCI under corporate tax: its unfurnished residential rent stays exempt, and the table above reads the same way.
The link works rather in the other direction. A société civile that lets furnished premises carries on a commercial activity and is subject to corporate tax, even if the furniture doesn’t belong to it. A tolerance keeps it under income tax as long as its commercial receipts don’t exceed 10% of its total receipts. For VAT, the furnished letting of a home stays exempt, except with hotel-type services, as it does for a furnished landlord letting in their own name.
Business premises, shops and parking
Business premises let unfurnished are exempt from VAT, unless the SCI has opted for VAT. With the option, or for fitted-out premises and parking spaces that aren’t tied to a let home, the SCI is concerned by the whole reform. The flow then depends on the tenant. A business tenant established in France receives an e-invoice, through your accredited platform, from your issuing date. A consumer tenant, or one established abroad, falls under e-reporting. As the letting is a supply of services, the platform also sends the rent collected, unless you opted to pay VAT on debits.
Example: an SCI lets a commercial unit, with the option for VAT, to a bakery established in France, for €1,500 a month excluding VAT. From September 1, 2027, if the SCI is an SME, each rent invoice goes out as an e-invoice to the bakery’s platform, and the SCI marks the invoice “paid” once the rent is in.
The steps to prepare for issuing are in issuing e-invoices.
What to do now
- List the SCI’s properties and their use: unfurnished home, furnished, business premises, parking.
- Have your accountant settle whether the SCI is liable for VAT, and keep their answer in the company’s file.
- Liable? Choose an accredited platform for receiving, a free plan if it’s enough. Choosing an accredited platform
- Check the SCI’s listing in the e-invoicing directory, with its SIREN.
- Rent subject to VAT? Get ready to issue by your date, September 2027 at the latest for an SME.
For your exact dates, answer the four questions of our Am I affected? test.
Frequently asked questions
Is a family SCI concerned by e-invoicing?
Not for a home let unfurnished or lent to a partner: unfurnished letting of a home is exempt from VAT, and free use gives rise to no obligation. If the SCI is recognized as liable for VAT, it only has to be able to receive e-invoices, as required since September 1, 2026.
SCI under income tax (IR) or corporate tax (IS): what changes for the reform?
Nothing in itself. Corporate tax is about profits, e-invoicing is about VAT. An SCI under corporate tax that lets homes unfurnished stays exempt from VAT on that rent. What matters is the activity: unfurnished, furnished or business premises, with or without the option for VAT.
Does an SCI that lets unfurnished homes have to issue e-invoices?
Not for its residential rent: unfurnished letting of a home is exempt from VAT and gives rise to neither an e-invoice nor e-reporting. Its rent receipts don’t change. Only receiving may concern it, if it’s liable for VAT.
When must an SCI liable for VAT issue e-invoices?
By September 1, 2027 at the latest if it’s an SME or a micro-business, from September 1, 2026 if it’s a large or mid-sized company. Its exempt transactions, such as unfurnished residential letting, aren’t included.
My SCI lets a commercial unit with the option for VAT: what does the reform change?
Everything. The rent invoiced to a business tenant established in France goes out as an e-invoice from your accredited platform, from your issuing date. The SCI must also be able to receive e-invoices, as required since September 1, 2026, and the platform sends the rent collected, unless you opted to pay VAT on debits.
Official sources (in French), checked on October 24, 2026: BOFiP, BOI-TVA-CHAMP-30-10-50, locations immobilières exonérées (August 7, 2024) · BOFiP, BOI-IS-CHAMP-10-30, sociétés civiles et impôt sur les sociétés (July 4, 2018) · Service Public Entreprendre, se mettre en conformité avec la facturation électronique (verified August 7, 2026) · DGFiP, fiche « je suis une société civile immobilière » (October 2026, read on October 18, 2026)
Updated on October 25, 2026 by the Clivio team. Spotted an error or a new text? contact@clivio.app