French MPs vote to halt ‘e-billing’ rules for small businesses

French MPs voted last week during budget debates to suspend ‘e-billing’ rules for small businesses, before more regulations come into effect in 2027.

The tabled amendment aimed to exempt smaller businesses from electronic invoicing requirements – including those already introduced earlier this year – until at least a public portal was implemented.

The portal would provide free software and make it easier to provide e-reporting of sales where required. 

The exact amendment provided no end date to the moratorium on requirements, but made the creation of a public portal mandatory for them to be reinstated.

Requirements for all businesses to slowly transfer to electronic billing began in September 2026, the deadline for when businesses of all sizes and self-employed people had to sign up to accept electronic bills.

At that point, only larger businesses (250 employees or more, reaching certain financial thresholds) also needed to switch to full electronic billing, with smaller businesses exempt for another year. 

By September 2027, they must also be able to send e-invoices to clients, with no more physical invoices permitted for B2B sales.

The amendment seeking to put a halt to the new rules for micro-businesses, small and medium-sized enterprises (SMEs), and those working in agriculture was introduced by an MP for the far-left La France Insoumise and passed by 101 votes to 74. 

However, it was attached to the wider 2027 budget as an amendment, with the main budget text being rejected by MPs. 

This means it is no longer included in the text, but may be added again at a later date, either by senators or when the bill returns to the Assemblée nationale.

Small businesses are advised not to alter existing software arrangements based on the vote, and wait for confirmation of the rule change.

The amendment shows there is a political will for the rules to be changed, however, nothing is certain until a new amendment is reintroduced to the budget and it definitively passes, or is introduced in a separate bill.

E-billing services required for all

The e-billing law remains controversial, with smaller businesses and self-employed people pointing towards the additional costs for updating systems.

When the law was originally announced, the government said it would provide a free electronic billing service suitable for smaller businesses and self-employed people, with only larger companies needing to pay for more expensive and sophisticated software.

However, the government later announced that it would not provide free software, but a list of approved companies to use. 

Businesses and self-employed people were concerned that the costs of subscribing to even the most basic e-billing service would quickly add up, and for those making only a small amount from their work, would see an additional financial hurdle. 

It is worth noting that some of the approved companies now offer free subscriptions for the most basic services, easing concerns over additional costs for smaller businesses. 

You can read more about the e-billing requirements, including common questions from Connexion readers, in our article here.