Who is affected by French e-invoicing?
Every business subject to VAT and established in France, whatever its size or sector. That includes businesses under the VAT exemption threshold (the franchise en base), freelancers, liberal professions and micro-entrepreneurs, France’s simplified sole-trader status. A business that issues no invoices is affected too, since it must be able to receive e-invoices.
Guadeloupe, Martinique and Réunion are included. Mayotte and French Guiana are excluded, since VAT doesn’t apply there.
The timeline by company size
| Company size | Receiving | Issuing and e-reporting |
|---|---|---|
| Large and mid-sized companies (ETI) | Sep 1, 2026 | Sep 1, 2026 |
| SMEs (PME) and very small businesses (TPE) | Sep 1, 2026 | Sep 1, 2027 |
| Micro-businesses and micro-entrepreneurs | Sep 1, 2026 | Sep 1, 2027 |
Article 91 of the 2024 Finance Act sets this timeline. A decree can push each date back, to December 1 of the same year at the latest. That hasn’t happened so far, and the postponement to 2028 was dropped. The details are in the reform timeline.
Issuing or e-reporting, depending on your customers
E-invoicing covers your sales to businesses established in France. Sales to consumers and transactions with other countries go through e-reporting instead, which sends their data to the tax authority from the same date as issuing. The same business often has both. To see what e-reporting sends, read our page on e-reporting.
This questionnaire sums up the general rules. For a special case, such as a property company (SCI), a mixed activity or a doubt about whether you’re subject to VAT, ask your accountant.
Frequently asked questions
Which businesses does French e-invoicing apply to?
Every business subject to VAT and established in France, whatever its size or sector. That includes businesses under the VAT exemption threshold (franchise en base), freelancers, liberal professions and micro-entrepreneurs.
What if all my sales are VAT-exempt?
Exempt transactions (articles 261 to 261 E of the French tax code, such as medical care, unfurnished home lettings or vocational training) are outside e-invoicing and e-reporting. A business subject to VAT whose sales are all exempt only has to be able to receive e-invoices, since September 1, 2026.
From when must I receive e-invoices?
Since September 1, 2026, for every business subject to VAT in France, even one that issues no invoices.
From when must I issue e-invoices?
September 1, 2026 for large and mid-sized companies, September 1, 2027 for SMEs, very small businesses and micro-businesses. E-reporting follows the same timeline as issuing.
Does the VAT exemption threshold exempt me from e-invoicing?
No. The franchise en base exempts you from charging VAT, but you are still subject to it. You receive e-invoices since September 2026 and will issue them through an accredited platform from September 1, 2027, keeping the mention “TVA non applicable, art. 293 B du CGI”.
Are businesses outside France affected?
Not by e-invoicing, which applies to businesses established in France. However, a foreign business with transactions located in France that fall within e-reporting follows the same timeline as French businesses.