France’s new e-billing rules: six questions answered

Requirements for companies and self-employed workers – as well as many property owners – to switch to e-billing services come into force on September 1, 2026. 

It is one of the major changes taking place in September, and will affect more than 10 million people across France. 

The switch to electronic invoicing is part of the aim by the French government to cut down on VAT fraud. 

The change has led to several questions by Connexion readers: 

What is the major change? Who is impacted and who is not?

The first set of changes – applicable by September 1, 2026 – requires those potentially subject to French VAT tax on goods or services they sell to sign up to receive electronic invoices. 

This includes all businesses, all self-employed people, and most landlords with furnished rentals (who are required to have a SIREN number).

It includes those who are under VAT thresholds but nevertheless theoretically liable for VAT. 

Those who have a SIREN business number will also generally need to sign up, even for minor side activities.

This can include some surprising groups, such as homeowners who sell excess electricity produced by solar panels back to the French grid (although in many cases they will be able to authorise their purchaser to bill in lieu of them to avoid this). 

Smaller businesses (those with fewer than 251 employees) and self-employed people only need to sign up to receive electronic invoices by September 1, 2026. 

However, larger companies must be able to issue electronic invoices by this date. 

What changes in September 2027? 

These smaller companies and self-employed people have been given an extra year to prepare for e-billing, but by September 1, 2027, must also issue all invoices electronically. 

This includes bills to other businesses as well as to clients, and again includes those whose turnover means they are below VAT thresholds (they must also issue electronic bills).

Larger businesses, which will already be doing this, will be unimpacted by any further change.

Note some groups, such as landlords of furnished rentals, will not need to issue electronic invoices even after 2027, but must still sign up to receive them (for example if they hire a tradesperson to conduct renovations on the property so they can be issued with an electronic invoice).

Where do I need to sign up and is it free?

Those affected need to sign up to an approved e-billing service, known as a ‘platforme agréée’. 

The list, available here, is frequently updated by the government and currently contains around 150 e-billing platforms. 

The same service is used when ‘receiving’ e-invoices from a business, and when issuing them (whether from September 2026 or September 2027). 

For transactions between businesses or people with accounts, the platforms should work together to correlate the information, and little further input will be needed.

In cases where an invoice is issued to a member of the public, the service can be used to issue the invoice but this must be given directly as the recipient will not have an e-billing account (see below).

E-billing services available vary greatly, covering simple services for self-employed people to complex auditing services for multi-million companies.

Generally, smaller companies and self-employed individuals only need a basic e-billing service allowing them to send and receive electronic invoices.

There are currently several approved services offering a free basic version for self-employed people or very small businesses. This includes Indy, Tiime, Pennylane, Dougs, and Abby, but this list is subject to change.

These free versions provide the most basic service to abide by the new rules, but most companies also offer premium paid-for options. 

Take some time to research the company best suited to your needs.

As a client must I register to receive e-bills? 

Clients of companies and self-employed people are not required to sign up for any service if they are simply members of the public and are not included in the original list of groups impacted.

In cases where a member of the public is paying for a service offered by a company or self-employed individual, nothing will change.

If you have an e-billing account and a company or self-employed person only offers a physical invoice, advice is to file it as usual as it remains tax-deductible. 

The issue here lies with the issuer and not you as the invoice has not been issued correctly.

Landlords of long-term unfurnished rentals do not have a SIREN number and if they are employing a self-employed trader to renovate the property they are also not affected, as they are hiring the person only as a client and not as a business to business transaction. 

Are non-French companies / self-employed people impacted?

There are certain cases where companies or self-employed people carrying out activities but not based in France are partially subject to the rules. 

Non-French companies and self-employed people based outside of France, but who sell to clients in France, are exempt from the rules if they are already signed up to a European one-stop-shop for VAT (guichet de TVA européen), but must sign up to a French e-billing service if not. 

However, this is merely to report the sale (e-reporting) and does not carry the need to issue electronic invoices for these transactions.

It is more complicated for B2B sales (to other businesses). 

Generally, a company must use an approved e-invoice service if part of the transaction takes place in France (sale, sourcing of materials, etc) if the buyer or seller of the goods or service does not hold a French VAT number. 

If the company does hold a French VAT number, it is their responsibility to report the transaction on their platform, and the non-French company or individual is exempt. 

However, there are several exemptions for B2B transactions – more information is available through the government here.

Foreign companies required to sign up for French e-billing services must also use an approved service, and are subject to the same deadlines (September 2026 for receiving invoices, with smaller companies and individuals given until September 2027 to issue them). 

What are penalties for those who do not sign up? 

Given the major overhaul for businesses, the government is taking an initially lenient approach. 

Those who fail to comply by September 1, 2026 will receive a warning from the government informing them they are impacted by the changes and will need to sign up for e-billing giving them information on how to do so. 

They will be given three months to do this. If they fail to sign up during this period, they will receive a €500 fine and a new reminder.

If a further three months goes by, the fine is increased to €1,000, and is then issued quarterly until the company or individual switches to e-billing. 

Government authorities recently confirmed to Le Figaro that property owners caught up in the changes will not be fined in 2026.