If you have a business in France, whether you're a micro-entrepreneur, an entreprise individuelle, an incorporated business, or even a non-professional gite, chances are you've already received an email from the Finances Publiques asking you to choose a platform for la facturation électronique.
And your reaction was probably something like: "Oh no. More rules. Is there really no end to this?"
I hear you. But here's the good news: once you understand what's actually being asked of you, it's not as complicated as it sounds. This article breaks it all down: what the reform is, what the deadlines are, what you need to do, and which platforms to look at.
1 - What Is Facturation Électronique?
La facturation électronique is France's electronic invoicing reform, and it's part of a wider European movement. Belgium and Italy have already rolled it out. Portugal is working on it. France is next, with deadlines rolling out from 1st September 2026.
The goal is simple: the French tax office, la Direction Générale des Finances Publiques (DGFiP) wants to be able to track sales transactions and VAT flows more accurately. At the moment, VAT is sometimes collected at the wrong rate, declared in the wrong country, or not collected at all. Electronic invoicing will make all of this traceable in real time.
As a side effect, it will eventually make your tax declarations easier too, because the information will already be there.
2 - Does This Apply to You as a Micro-Entrepreneur?
Yes, it does. The reform applies to all entreprises assujetties à la TVA, meaning businesses that could, at some point, be charging VAT. Even if you're currently en franchise de TVA (not VAT registered), you are still within this category.
So if you have a micro-entrepreneur business in France: this applies to you!
3 - The Two Parts of the Reform (and Their Deadlines)
The reform rolls out in two stages, and it's important to understand the difference.
Part 1. Receiving Electronic Invoices - Deadline: 1 September 2026
The first step is about receiving electronic invoices from your French suppliers via a validated platform called a Plateforme Agrée or PA.
This is what the emails from Finances Publiques are about right now. They're warning you that you need to choose and register your platform before the September 2026 deadline.
Important: receiving an invoice by email or as a PDF does not count. A proper electronic invoice uses specific encoded formats (Factur-X, UBL, or CII) with information like your SIRET number and your supplier's SIRET embedded in the file. You won't see all this on screen, but it's there, and the tax office can read it.
A note on French suppliers: You might be thinking, "But Valerie, I don't have any French suppliers." Take a second look. If you use Dropbox, have a French mobile phone contract for your business, have liability insurance, use accounting software based in France, those are French suppliers. You likely have more than you think.
Even if you genuinely have no French suppliers: you still have to comply. The rules require you to be able to receive electronic invoices, whether or not you're currently getting any.
Part 2. Sending Electronic Invoices - E-reporting Deadline: 1 September 2027
The second step is about sending electronic invoices (or doing e-reporting), and you have until 1st September 2027 for this one.
Larger companies have to start sending electronic invoices from 1st September 2026, which is exactly why the pressure is trickling down to you. They'll be sending; you need to be ready to receive!
By 1st September 2027, Excel, Word, or Canva invoices will officially be done. You'll need a proper invoicing or bookkeeping app that can generate the right format and route invoices correctly.
4 - E-Invoicing vs. E-Reporting: What's the Difference?
This is where people often get confused, so let's be clear.
E-invoicing is for businesses that invoice other French businesses (B2B with French customers). Your electronic invoice will travel from your platform → through the national annuaire → to your customer's platform. You don't manage this manually; the platform handles it once it's set up.
E-reporting is for everyone else:
- You work with clients outside France (international B2B).
- You sell directly to consumers (B2C). For example, you have a shop, work markets, run courses, do coaching or therapy.
- Your clients are non-profits or NGOs that are not VAT registered.
With e-reporting, you continue invoicing your clients as usual. But every two months, you'll file a report to the tax office via your platform. This is essentially a structured version of your livre des recettes, the transaction logbook you already keep as a micro-entrepreneur (or should be keeping). Most platforms will make this a single button click.
5 - How the Platform System Actually Works - L’Annuaire Electronique
Here's the bit that makes most people's heads spin, but once you see it, it makes sense.
When a French supplier sends you an invoice, here's what happens:
- They create the invoice in their invoicing software, which is connected to their Plateforme Agrée.
- The invoice passes through the national directory (l'annuaire), which is managed by the tax office.
- The annuaire looks up your SIREN number and checks which platform you've registered.
- The invoice lands in your platform, i.e your invoicing app or business bank account.
That's it. You don't manage any of this manually. Once you've chosen and activated your platform “plateforme agrée”, invoices from French suppliers arrive there automatically.
Your SIREN number becomes your electronic address. When you make a purchase at a shop and ask for an invoice for your business, you'll no longer give your email address. You'll give your SIREN number (the first 9 digits of your SIRET). They type it in, find you in the directory, and the invoice arrives in your app.
6 - Which Platform Should You Choose?
You need to choose a Plateforme Agrée, a platform that has been validated by the DGFiP. You'll see a logo on qualifying apps confirming this status.
Here are the main options I'd recommend, depending on where you are in your business:
For micro-entrepreneurs just starting out or keeping it simple:
- Abby: This is what I've been using for my own invoicing for three years, and it's excellent. Clean interface, easy quoting and invoicing, integrates with Stripe, keeps your livre des recettes and livre des dépenses automatically. They are also working with BNP Paribas to include a free bank account by the end of the year.
- Indy: Another solid option for micro-entrepreneurs. User-friendly, great interface, good for tracking your activity. The only thing I don’t like with this one, is that they force you to link to your bank account or open a bank account with them.
- As your business grows:
- Dougs: Designed by an accountancy company, so it's more developed. Better cash flow analysis, handles réel simplifié accounting if you ever move to an EI or incorporated structure.
- Tiime: Similar to Dougs, more robust analysis, better suited to businesses with more complex needs.
You have no time, short-term solution:
Qonto and Shine (online business banks) are both validated as Plateformes Agrées and include invoicing features. If you've just arrived in France and are juggling a visa application and business registration at the same time, these are a practical starting point. Just know that they may feel limited once you get to the e-invoicing and e-reporting requirements in 2027.
My personal recommendation: if you want simplicity and a nice user interface, start with Abby’s free option. If you have a higher turnover, plan to scale, or might move to an incorporated structure in the future, go for Dougs or Tiime.
7 - What You Need to Do Right Now (September 2026)
Here's your practical checklist for the first deadline:
- Look at your suppliers: Go through all the invoices you receive and identify any French ones.
- Test drive two or three platforms this summer. Try the interface, see what feels intuitive, check whether it does what you need (Stripe integration, multi-currency, automatic reminders).
- Think ahead to 2027. When you're test-driving, check how the app handles e-invoicing and e-reporting. Changing platforms later is possible, but it costs time. Better to choose once.
- Activate your Plateforme Agrée . Within the app, you'll validate your identity, sign a mandate, and be registered in the national directory. The app will confirm once it's done.
- Check the annuaire. There is a central directory you can consult to verify your registration has gone through. It's also how the tax office tracks who hasn't complied yet.
8 - What You Need to Do Before September 2027
By then, you need to be set up to either send electronic invoices or file e-reports, depending on your situation.
- Decide whether you need e-invoicing (B2B with French clients) or e-reporting (international clients, B2C, or both).
- Make sure your chosen platform supports your option.
- If you want to switch platforms, my advice: do it on 1 January 2027, so you have a clean full year without splitting your records mid-year. Use the second half of 2026 to choose, and arrive in January ready to go.
9 - Penalty Fees: Because Yes, There Are Some
France being France, there are penalties for non-compliance:
- 500€ for not having chosen a Plateforme Agrée by 1 September 2026.
- 15€ per incorrectly formatted invoice (up to 15,000€/year) from September 2027.
- 250€ per missing e-report (up to 15,000€/year) from September 2027.
So no, you can't ignore this.
10 - The Bigger Picture: It Will Make Your Life Easier
I know that right now this feels like yet another administrative task. But long-term, this reform is genuinely going to simplify things. Your invoicing will be automated, your bookkeeping will be more accurate, and your declarations to the tax office will eventually become much easier, because the information is already tracked.
The key is to use this as an opportunity to get a proper invoicing system in place. If you've been doing invoices on Excel or Word, now is the time to move to a real app. It'll take a few weeks to set up, but once it's running, it saves you time every single month.
11 - Coming Up for Members of Manage Your Micro-Entrepreneur
If you're in the Manage Your Micro Entrepreneur course, I'll be recording demo videos for Abby, Indy, Dougs, and Tiime over the coming months. So you can see what they look like inside and make an informed choice. We'll also discuss it on the monthly group calls, where you can hear what other members have tried and what they think.
In the meantime: keep some time this summer to explore your options. The September 2026 deadline is closer than it looks.
Merci, à bientôt.
Have questions about which platform to choose or how the reform applies to your specific situation? Join the Start Business in France forum where I answer questions from business owners across France.
