The entrepreneur's survival guide. A major reform takes effect from September 2026: here is what changes, who is affected, and how to prepare with confidence.
Still creating invoices in Word, Excel or Canva, then sending them by email? Those habits are living their last months. The aim of the reform: simplify issuing and receiving invoices, whilst making VAT returns easier to complete.
An electronic invoice must now meet two conditions: it must be generated in an approved structured, standardised format (remember Factur-X in particular, which combines a readable PDF and a data file), then transmitted and received via an accredited platform, rather than by simple email. The reform pursues four objectives: combating VAT fraud, reducing administrative burden, simplifying VAT reporting and improving competitiveness through digitalisation.
A standard PDF is a fixed image: a machine cannot automatically extract amounts, VAT rates or contact details from it. A compliant electronic invoice embeds structured data that software and the authorities can process without manual intervention. That is the whole point of the Factur-X format: a readable visual for you and your clients, and a layer of usable data.
E-invoicing requires all your invoices to pass through an accredited platform to be issued, transmitted and received. E-reporting allows the authorities to track your transactions: your platform will be connected to the Portail Public de Facturation (PPF), enabling pre-filled and checked VAT returns, and therefore fewer errors.
All businesses established in France and subject to VAT, including those under the VAT exemption threshold, self-billing, retailers and restaurateurs, till receipts and micro-businesses. The only exceptions are individuals, non-profit associations and businesses not established in France. Professions exempt from VAT (healthcare, education, property, banking/insurance) remain subject to the obligation to receive e-invoices from 1 September 2026.
Good news: the reform does not change the look of your invoices, only how they are transmitted. The only requirement: include four new mandatory fields and generate the invoice in a compliant format. A good invoicing tool adds them automatically and alerts you if a field is missing.
No more data entry errors, lost invoices or endless chasing. Your transactions become smooth, secure and automated: you track payments in real time, simplify your accounting and regain control of your cash flow. For your chartered accountant: fewer repetitive tasks, more time for strategic matters.
Even if your obligation to issue only applies in 2027, you must be able to receive electronic invoices from 2026. Your first step: choose your accredited platform.
Tiime, our partner, is officially registered as an Accredited Platform by the DGFiP. Its e-invoicing platform is free and allows you to receive and issue your invoices in full compliance.
Need support to make the transition with confidence? Our team is here to answer your questions and guide you towards the right tools.