Yes, French sole proprietors (auto-entrepreneurs) and micro-enterprises are covered by France’s e-invoicing mandate, even under the franchise en base de TVA, the French small-business VAT exemption. Since 1 September 2026, you must be able to receive electronic invoices through a Plateforme Agréée (PA), a platform registered with the French tax authority. From 1 September 2027, you will also have to issue them and report your transaction data under e-reporting.
This is the point many people discover late: not charging VAT does not put you outside the scope of the reform. The good news is that, at the volumes a micro-enterprise handles, compliance is simple and often free.
⏱️ The essentials in 2 minutes
- The franchise en base de TVA does not exempt you from the reform: it applies to every business subject to VAT in France, which is more than 7 million companies.
- Since 1 September 2026: obligation to receive your suppliers’ electronic invoices through a Plateforme Agréée.
- On 1 September 2027: obligation to issue your B2B invoices in electronic format and to transmit your e-reporting data.
- Only one step is truly urgent: choosing a Plateforme Agréée. The DGFiP, the French tax authority, publishes the official list, and free plans exist for low volumes.
- The penalties are real (€50 per invoice, capped at €15,000 a year), but the DGFiP has announced a grace period at launch for businesses acting in good faith.
Are auto-entrepreneurs really affected?
Yes. The reform applies to all businesses established in France and subject to VAT, and a micro-entrepreneur under the franchise en base de TVA is still a taxable person, even without collecting VAT. Not charging VAT does not mean being out of scope, as the French Ministry of the Economy confirms.
One nuance: the e-invoicing obligation only covers your transactions between businesses established in France (domestic B2B). Your sales to consumers do not go through this circuit, but they will be covered by e-reporting from 2027.
Which obligations, and when?
| Deadline | Obligation | Who is affected |
|---|---|---|
| 1 September 2026 | Receive your suppliers’ electronic invoices through a Plateforme Agréée | All businesses, including micro-enterprises and those under the franchise en base de TVA |
| 1 September 2027 | Issue B2B invoices in electronic format and transmit e-reporting data on sales to consumers and international sales | SMEs, very small businesses and micro-enterprises |
Since 1 September 2026, your suppliers that are large or mid-sized companies have already been issuing in electronic format: if you are not connected to any Plateforme Agréée, their invoices no longer reach you through the usual channels. The detailed timeline, by company size, is in our 2026-2027 French e-invoicing calendar.
What to do in practice, and what does it cost?
Three steps are enough for a micro-entrepreneur.
1. Choose a Plateforme Agréée
It is the mandatory intermediary between you, your business customers and the tax administration. Be wary of software vendors that call themselves “compliant” without being registered: we checked the official DGFiP list of Plateformes Agréées, name by name. To understand the difference between a PA and a merely compatible solution, our guide to Plateformes Agréées sets out the selection criteria.
2. Check your entry in the directory
By connecting to a PA, your business becomes addressable in the central directory run by the French administration. This is what tells your suppliers where to send you their invoices: without an entry, you are invisible to the system.
3. Prepare for issuing in 2027
If you invoice businesses, start testing electronic issuing now, in one of the three accepted formats (Factur-X, UBL or CII), so that the September 2027 step does not catch you off guard. For a micro-entrepreneur, Factur-X is almost always the right choice: it is a readable PDF with the structured data embedded.
Budget: often zero euros
For the volumes a micro-entrepreneur handles, free plans exist. WeInvoice, Weproc’s e-invoicing platform, offers a PA Interface that is free up to 15 documents per month, which covers most micro-enterprises.
What are the penalties if I do nothing?
The fines laid down in France’s 2026 Finance Act are real but graduated: €50 per invoice not issued in electronic format, capped at €15,000 a year (Article 1737 of the French General Tax Code, CGI); €500 per missing e-reporting transmission, capped at €15,000 (Article 1788 D); and €500, then €1,000 for a repeat offence, for failing to connect to a Plateforme Agréée after a three-month formal notice.
However, the French minister for Public Accounts confirmed on 10 July 2026 that, at the start of the reform, there would be no penalties for businesses acting in good faith and working towards compliance. The DGFiP has opened a dedicated helpline, 0 806 807 807. Be careful, though: tolerance does not mean postponement. The policy only protects those who can show they have actually started the process.
Frequently asked questions about e-invoicing for French micro-enterprises
I am under the VAT exemption (franchise de TVA): am I really required to comply?
Yes. The franchise en base exempts you from collecting VAT, not from the reform. You must have been able to receive electronic invoices since 1 September 2026, and to issue them from 1 September 2027 for your business customers.
I only invoice consumers: what do I need to do?
You have no B2B electronic invoices to issue, but two obligations remain: being able to receive your suppliers’ electronic invoices, and transmitting your sales data through e-reporting from 2027.
Is a PDF invoice sent by email an electronic invoice?
No. Under the reform, an electronic invoice is a structured file (Factur-X, UBL or CII) transmitted through a Plateforme Agréée. A PDF attached to an email does not meet the obligation.
What happens if I do not choose a Plateforme Agréée?
You no longer receive invoices from suppliers that have switched to electronic format, which blocks your bookkeeping and any VAT deduction you may be entitled to. You also face a €500 fine, raised to €1,000, once a formal notice has gone unheeded for three months.
Can I change Plateforme Agréée later?
Yes, at any time. The change takes the form of an update to your listing in the directory. Simply plan ahead for the transfer of your invoice history and for the overlap period between the two contracts.
Information verified on 1 September 2026 against official sources: economie.gouv.fr — Everything you need to know about e-invoicing, entreprendre.service-public.gouv.fr, Articles 1737 and 1788 D of the French General Tax Code. DGFiP helpline: 0 806 807 807.
