Updated November 1, 2026, based on the law and the French tax authority’s documentation.
Is e-invoicing mandatory for a micro-entrepreneur?
Yes. The reform covers every business registered for VAT, whether or not it charges VAT, as the French tax authority confirms. A micro-entrepreneur under the VAT franchise is registered for VAT even without charging it: they are affected, both for receiving and for issuing.
Watch the wording: the “micro-business” of the reform timeline is not the micro-entrepreneur tax regime. It is a company size category: fewer than 10 people and revenue or total assets of €2M at most. A micro-entrepreneur falls into it unless they employ 10 people or more, so their deadline for issuing is September 1, 2027. Their tax regime only sets the e-reporting frequency.
The dates that apply to a micro-entrepreneur
| Obligation | Date | What you do |
|---|---|---|
| Receive e-invoices | Since September 1, 2026 | Choose an approved platform to receive your suppliers’ invoices |
| Issue e-invoices | By September 1, 2027 at the latest | Invoice your business clients established in France electronically |
| E-reporting | By September 1, 2027 at the latest | Report your sales to consumers and abroad, and your payments received |
| New invoice mentions | From September 1, 2027 | Add the client’s SIREN, the transaction category and, if different, the delivery address |
You may issue e-invoices earlier, for some or all of your clients, and your client must then accept them. Conversely, a client cannot require an e-invoice from you before September 1, 2027, nor reject yours because it is not electronic. The full reform timeline covers the dates for other businesses.
Which invoices become electronic?
It depends on your client. Only sales and services between VAT-registered businesses established in France go through an e-invoice. The others are invoiced as today, but their data is reported to the tax authority.
| Your client | What changes |
|---|---|
| Business established in France | E-invoice, sent through your approved platform |
| Consumer, in France or abroad | Invoice as today (PDF or paper); daily total reported to the tax authority |
| Business established abroad | Invoice as today; data of each invoice reported |
| Association or body not registered for VAT | Same as a consumer |
| Public administration | Chorus Pro, as today |
VAT-exempt activities, such as medical care, need neither an e-invoice nor e-reporting for those transactions. You must still be able to receive your suppliers’ e-invoices.
Under the VAT franchise: what changes and what does not
- You still do not charge VAT, and the “TVA non applicable, article 293 B du CGI” mention remains mandatory on your invoices, electronic or not.
- Your e-reporting follows a lighter rhythm: one report per two calendar months (January-February, March-April…), between the 25th and the end of the following month. No transactions in the period, nothing to report.
- Payments received for your services are reported at the same rhythm. For an e-invoice, you simply set its status to “Paid”.
- If you go over the franchise thresholds, you charge VAT, and your e-reporting follows the rhythm of your new VAT regime.
What changes on your invoices
The usual mentions stay the same, including your SIREN and the franchise mention. From September 1, 2027, four mentions are added to every invoice:
- Your client’s SIREN number, when the client is a business.
- The transaction category: supply of goods, services, or both.
- The “option for paying VAT on debits” mention, if you chose that option (rare under the franchise, since you do not charge VAT).
- The delivery address for goods, if it differs from the billing address.
Your business clients’ SIREN becomes essential: it is what finds their receiving platform in the e-invoicing directory.
You only work with consumers?
You still have two obligations. Since September 2026, you must be able to receive e-invoices, for example from your suppliers and your tools. From September 2027, you report the amount of your sales to consumers every two months. Both go through an approved platform.
What penalties apply to a micro-entrepreneur?
The same as for any business: €50 per invoice that should have been electronic and €500 per missing e-reporting transmission, each capped at €15,000 a year. Without a platform to receive your invoices, the fine is €500 after a formal notice left unanswered for three months, then €1,000 every three months.
A first offense is not penalized if it is fixed spontaneously, or within 30 days of the tax authority’s request.
What to do now: 5 steps
- Choose an approved platform to receive your invoices: it is already mandatory.
- Move to invoicing software connected to an approved platform, if you still invoice with a word processor or a spreadsheet.
- Add each business client’s SIREN to their record.
- Identify your sales to consumers and abroad: they are what goes into e-reporting.
- Issue your first e-invoices before September 2027 if you wish: it is allowed, and your client must accept them.
E-invoicing with Elevia
Elevia is compatible software connected to an approved platform: your e-invoices go out from your e-invoicing software, and your suppliers’ invoices arrive there. The invoice starts from the signed proposal, with the client’s SIREN and services already filled in, and Margot, your AI agent, follows up on late payments. E-invoicing is included from the Essential plan, at €29 excl. VAT per month, with 100 e-invoices per month.
