E-invoices mandatory for issuing from
1 September 2027
Micro-enterprise: receiving on 1 September 2026, issuing on 1 September 2027.
| Size category | Micro-enterprise |
| Receive e-invoices | 1 September 2026 |
| Issue e-invoices | 1 September 2027 |
| Sales e-reporting (consumers, abroad) | 1 September 2027 · 1 send every 2 months, from the 25th to the end of the next month |
| Payment data (services) | 1 September 2027 · 1 send every 2 months, from the 25th to the end of the next month |
Basis: CGI article 289 bis, 2024 Finance Act article 91, BOFiP of 30 September 2026. Size is assessed on 1 January 2025 on the last closed financial year.
| Step | Action |
|---|---|
| 1 | Choose an approved platform and sign up |
| 2 | Be able to receive supplier invoices from 1 September 2026 |
| 3 | Add the 4 new mentions to your invoices |
| 4 | Collect the SIREN of each business customer |
| 5 | Prepare e-reporting of consumer and foreign sales |
| 6 | Transmit the payments received for your services |
| 7 | Check your entry in the directory |
| 8 | Keep invoices for 10 years |