E-Invoicing in France for Freelancers and Micro-Entrepreneurs: Dates and Rules (2026-2027)

Updated October 2026 · 5 min read

The short answer

Since 1 September 2026 every business established in France that is subject to VAT, micro-entrepreneurs included, must be able to receive e-invoices from other French businesses through an approved platform (plateforme agréée). Large and mid-sized companies have also had to issue them since that date. Small businesses and micro-entrepreneurs must issue e-invoices to French business clients from 1 September 2027. Sales to private individuals and to clients abroad are not e-invoiced; their data is reported instead (e-reporting).

The dates, in order

Since 1 September 2026: every VAT-liable business in France must be able to receive e-invoices through an approved platform.
Since 1 September 2026: large and mid-sized companies issue e-invoices and send e-reporting data.
From 1 September 2027: small businesses and micro-entrepreneurs issue e-invoices to French business clients and send e-reporting data.

Micro-entrepreneurs and the VAT exemption

The VAT exemption for small businesses (franchise en base) means you do not charge VAT. It does not take you out of the reform: you are still a VAT-liable business, so you must receive e-invoices now and issue them to French business clients from September 2027. Your invoices keep the usual mention that VAT is not applicable.

What counts as an e-invoice in France

An e-invoice is a structured file (Factur-X, UBL or CII) that travels through an approved platform, which checks it and passes it on to your client's platform. A PDF sent by email is not an e-invoice, and from your issuing date it no longer works for French business clients. Each business chooses its own approved platform; the official list is published on impots.gouv.fr.

What to do now

Choose an approved platform to receive invoices, if you have not done so yet. Many accounting and invoicing services are approved or work with one.
Until September 2027 you can keep issuing PDF invoices to business clients; use the time to pick the platform you will issue through.
Collect each business client's SIREN number: it identifies them on the platforms.
Ask your accountant which e-reporting applies to your sales to individuals and to clients abroad.

Until September 2027, keep making clear PDF invoices for free. Intaj Invoice is a free invoice maker that runs in your browser, with no sign-up. Its Pro plan can also export Factur-X (CII XML) and UBL files. It does not send anything through an approved platform, so in France an exported file does not meet the issuing requirement by itself: your approved platform does the sending.

Open the invoice maker

Received an e-invoice from a supplier? Open the XML or Factur-X PDF as a readable invoice in the free viewer. Viewer only: it shows the data and does not validate, certify or receive invoices.

Questions

I only invoice clients abroad. Does this apply?

Your invoices to clients outside France are not e-invoiced, but their data falls under e-reporting from your issuing date, and you must still be able to receive e-invoices from French suppliers today.

Can I still send PDF invoices?

As a small business or micro-entrepreneur, yes to French business clients until 1 September 2027, and to private individuals after that too. From that date, invoices to French business clients must go through an approved platform.

How do I choose a platform?

Prices and features differ between approved platforms. Compare what each one charges for receiving, issuing and e-reporting, and whether it works with your accountant, before you choose. This guide explains the rules; it is not tax advice.

Sources: the reform calendar of the French tax administration (impots.gouv.fr), as reported by several accounting publishers; check the official pages before you act. Checked 29 October 2026.

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