E-invoicing for auto-entrepreneurs: your dates
Enter your customers, turnover and activity: the check gives your dates and what you will have to report, even under the VAT exemption.
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 |
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
An auto-entrepreneur, or micro-entrepreneur, is covered by French e-invoicing even without charging VAT. The basic exemption of article 293 B of the French tax code removes the duty to charge VAT, not taxable status: the micro-entrepreneur remains a taxable person, so must be able to receive e-invoices since 1 September 2026, through an approved platform of their choice. For issuing, the micro-enterprise timetable applies: from 1 September 2027, invoices to businesses established in France will have to be electronic and go through their platform. Sales to consumers will not become e-invoices; they will be covered by e-reporting, a transmission of daily totals, every two months under the exemption. Service providers will also report payments received at the same pace. On invoices, the note “TVA non applicable, art. 293 B du CGI” is still required, alongside the four new mentions. In short, the reform touches every micro-entrepreneur, but not all on the same day or in the same way.
What the reform changes for a micro-entrepreneur
Article 289 bis of the French tax code covers transactions between taxable persons, and a micro-entrepreneur under the exemption is one. There are three things to plan, on different dates.
| Duty | Date | What to do |
|---|---|---|
| Receive suppliers’ invoices | 1 September 2026 | Choose an approved platform |
| Issue invoices to businesses | 1 September 2027 | Upload them to your platform |
| E-reporting of consumer sales | 1 September 2027 | Send a total every 2 months |
| Payment data (if services) | 1 September 2027 | Send payments received every 2 months |
The two-month frequency comes from the BOFiP on transmission deadlines: under the basic exemption, data is sent per calendar two-month period, between the 25th and the end of the month after the period. With no transactions, there is nothing to send.
Basic exemption and VAT
The thresholds of article 293 B of the tax code are €37,500 for services and €85,000 for sales, with upper thresholds of €41,250 and €93,500 for the current year. They decide whether you charge VAT, not whether e-invoicing applies to you. The calculation is on the VAT exemption page.
VAT basic exemption
VAT basic exemption
Yes
| Base threshold | €37,500 |
| Upper threshold | €41,250 |
| Receive e-invoices | 1 September 2026 |
| Issue (business customers) | 1 September 2027 |
In practice, before September 2027
Start with receiving, which is already mandatory: sign up with a platform from the official list, possibly your bank’s or your software’s if it is on it. Then add your business customers’ SIREN numbers to your file and adapt your invoice template to the new mentions. For your first invoices, the free Factur-X creator produces a file in the right format, with the exemption note. From your issuing date, that file will have to be uploaded to your platform.
Special cases
A micro-entrepreneur selling abroad also reports those transactions, at the same pace. Buying services from a foreign business, such as a software subscription, also falls under e-reporting. A micro-entrepreneur with an exempt activity that requires no invoice, such as some care services, has nothing to issue or report for that activity, but must still be able to receive suppliers’ invoices. Keep your list of customers and suppliers up to date: it is the basis for knowing what goes through e-invoicing, what goes through e-reporting and what stays outside both.