In a bid to streamline financial transactions and improve taxation accuracy, France has introduced a new reform concerning electronic invoicing called "facturation électronique." If you're a business owner in France, whether a micro-entrepreneur, enterprise individuelle or operating an incorporated business, you might already have received an email notifications from Finances Publiques. These emails prompt you to select a platform “Platforme Agrée” for electronic invoicing, and understandably, this might feel like yet another layer of bureaucracy. But fear not—here’s a comprehensive guide to navigate these changes smoothly.
What is Facturation Électronique?
Facturation électronique, or electronic invoicing, is a reform spreading across Europe with countries like Belgium, Italy, and Portugal leading the way. The objective is to allow tax authorities to better track sales transactions and VAT payments among businesses, ensuring that taxes are collected at the correct rate and jurisdiction. For French businesses, this means adapting to new systems for receiving and sending invoices.
Key Elements of the Reform
Receiving Electronic Invoices
- By 1st September 2026, all businesses must be equipped to receive electronic invoices through a vetted platform known as Platforme Agreé (PA).
- This reform affects all business types, including micro-entrepreneurs, as it applies to enterprises liable for VAT “assujetties à la TVA”, even if you are under “franchise de TVA”.
- It’s not enough to email a PDF invoice.The invoice needs to have encoded information recognizable by the tax office (Factur-X, UBL or CII).
- You therefore need to choose and activate your Plafetome Agrée by 1st September 2026.
Sending Electronic Invoices and E-reporting
- Starting September 2027, businesses must be able to send electronic invoices for B2B transactions within France.
- For businesses working with international clients or B2C, e-reporting will be required. This includes submitting transaction data to tax authorities monthly via an approved platform (ideally same platfomr as above).
- Forget Excel, Word or Canva invoices by then...
Choosing Your Platform - Plateforme Agrée (PA)
To comply with the new electronic invoicing rules, businesses must select a Platforme Agreé vetted by the French tax office - DGFIP. Several apps and platforms are available, including Abby, Indy, Dougs, and Time, each catering to different business needs. For micro-entrepreneurs, Indy and Abby provide suitable starting points, while Dougs and Time offer more advanced features for growing businesses.
Banking apps like Qonto and Shine also serve as temporary solutions for those new to the France and already dealing with a visa and business registration. Both have invoicing capabilities through their platforms, enough for 2026. But probably a bit short for the 2027 objectives of e-invoicing and e-reporting.
For students of Manage Your Micro entrepreneur, I will be recording some videos to show you Abby, Indy, Indy and Tiime. We’ll also talk about it for our monthly group call.
What You Need to Do about e-Invoicing in France
Short-term:
- Explore and test different platforms to see which fits your business needs.
- Ensure your chosen app or platform supports both incoming and outgoing electronic invoices.
- Activate the platform by 1st September 2026.
Long-term:
- Prepare to transition smoothly to electronic invoicing or e-reporting requirements by September 2027.
- Consider features that will facilitate your business operations, such as integration with payment processors (Stripe, Payapl) or multi-currency invoicing.
Penalty Fees
As French people tend to be reluctant to act without the threat of penalty fees… Non-compliance with the facturation electronique will attract penalty fees:
- 500€ if you haven’t chosen a platforme agrée by 1st Sept 2026.
- 15€ per incorrectly formatted e-invoice (up to 15,000€/year) by 1st Sept 2027.
- 250€ per missing e-report by 1st Sept 2027.
My Recommendations
Navigating electronic invoicing may seem daunting initially, but with the right preparation and tools, it can simplify business processes and tax declarations. Start exploring your options now, and aim to have a platform in place by the initial deadline of September 2026. Being prepared ensures you remain on the right side of the law, avoiding unnecessary penalties and facilitating smoother business operations in the future.
For members of the Manage a Micro-Entrepreneur course, additional resources, including in-depth videos on Abby, Indy, Dougs and Tiime will be added in June. Group calls will also be ideal to discuss and prepare for these changes.
You can watch my video on Facturaction Electronique in France - e-Invoicing on YouTube.
