Are auto-entrepreneurs affected?

Yes. Even under the VAT franchise, an auto-entrepreneur must receive e-invoices from 2026 and issue them from 2027.

What is the Factur-X format?

Factur-X is a hybrid invoice: a readable PDF carrying structured XML data (EN 16931 standard) that software and the tax authority can process automatically.

A Partner Dematerialisation Platform (PDP) is an operator registered by the tax authority to issue, transmit and receive e-invoices between businesses.

Does Invoicey already support Factur-X?

Not yet. Invoicey produces PDF invoices that meet French legal requirements; structured Factur-X output is in preparation. We would rather be transparent than announce a feature that is not available.

2026–2027 reform

France e-invoicing 2026–2027: the guide

From 2026, electronic invoicing becomes progressively mandatory for VAT-registered businesses in France. Here is what changes, who is affected, and how freelancers and small businesses can prepare — without the stress.

What is e-invoicing?

E-invoicing replaces the plain PDF invoice with a structured format that is readable by both a human and software: Factur-X (a PDF carrying XML data), UBL or CII, compliant with the European EN 16931 standard.

Invoices are exchanged through approved platforms rather than plain email. In parallel, e-reporting sends transaction data to the tax authority for certain sales (B2C, international).

The reform timeline

The reform applies in phases (2024 Finance Act):

• 1 September 2026 — every VAT-registered business must be able to RECEIVE e-invoices; large and mid-size companies must also ISSUE them.

• 1 September 2027 — the obligation to ISSUE extends to SMEs and micro-enterprises, including auto-entrepreneurs.

These dates have been postponed before — always check the official timeline on impots.gouv.fr.

Who is affected?

Every business established in France and registered for VAT, for its domestic B2B transactions.

Auto-entrepreneurs under the VAT franchise (franchise en base) are affected too: they must be able to receive e-invoices from 2026, and issue them from 2027. Public-sector (B2G) invoicing is already digital via Chorus Pro.

How to prepare

• Choose a registered partner platform (PDP) to issue and receive your invoices.

• Make sure your invoices already carry the mandatory fields: SIREN/SIRET, intra-EU VAT number where relevant, the "TVA non applicable, art. 293 B" mention if you are VAT-exempt, sequential numbering, and reverse-charge for your EU business clients.

• Digitise your quotes, invoices and payment tracking now so you are ready when the deadline arrives.

Invoicey and the reform

Invoicey already produces invoices and quotes that meet French legal requirements: SIREN/SIRET, VAT (art. 293 B), reverse charge, sequential numbering and payment reminders. Substantively, your invoices are already compliant.

Structured Factur-X output and PDP transmission are in preparation for the reform — we do not yet claim to be "Factur-X ready". In the meantime, create clean, compliant invoices in minutes.

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Frequently asked questions

Not yet for everyone. The obligation to receive applies to all VAT-registered businesses from 1 September 2026; the obligation to issue extends to micro-enterprises and auto-entrepreneurs on 1 September 2027.

This guide is for information only and is not legal or tax advice. The reform's timeline and rules may change — always refer to official sources (impots.gouv.fr).