Auto-entrepreneurs in France: e-invoicing rules and dates

If you work in France as an auto-entrepreneur or micro-entrepreneur, the e-invoicing reform applies to you, even if you never charge VAT. The French tax administration is explicit: the reform covers every VAT taxable person, "whether or not they are liable for VAT", and gives the franchise en base as its example.

This page sums up what that means for expat freelancers and small sole traders in France. Facts are from impots.gouv.fr, BOFiP and Service-public.fr, checked on 14 November 2026.

Your two dates

Micro-businesses share the SME date of 1 September 2027. Some sources mention a possible decree delaying it to 1 December 2027 at the latest, but none has been issued, so plan for September.

Receiving: choose a platform now

Since 1 September 2026, receiving e-invoices in France works only through a plateforme agréée (PA) that you choose. If you buy anything from French businesses, such as software, a phone contract or a co-working desk, your suppliers will send their invoices through the platform network.

The DGFiP's start-up guide says a business without a receiving platform should arrange one without waiting, either directly with a PA or through the tool it already uses: invoicing app, accountant or bank. Once a formal notice has been issued, having no platform can cost €500 after three months, then €1,000 for each further three-month period.

You do not have to pay much, or anything. The DGFiP reported that on 1 August 2026 more than ten of the 150 platforms approved at that time offered free or no-extra-cost plans. See our guide to approved platforms for how to choose.

Issuing from 1 September 2027

From 1 September 2027, invoices to French business clients must be e-invoices sent through your platform, in one of the accepted formats: UBL, CII or the hybrid Factur-X. A PDF by e-mail will no longer count.

Your invoices also gain new mandatory mentions from that date, including your client's SIREN number and whether you sell goods, services or both. Start collecting SIREN numbers now. The platform looks your client up in the State's central directory to deliver each invoice.

E-reporting: also for consumer and foreign sales

Sales that are not domestic B2B, such as sales to private clients or to clients abroad, are not e-invoiced. Instead, you report the data to the tax administration through your platform, which is called e-reporting.

For businesses on the franchise en base, e-reporting is due every two calendar months, between the 25th and the end of the following month. A micro-entrepreneur who sells only to consumers still has two duties: receiving since 1 September 2026 and e-reporting from 1 September 2027.

Fines to know about

From your 2027 date, an invoice not issued electronically can cost €50, capped at €15,000 a year, and a missing e-reporting transmission €500, also capped at €15,000 a year. During the start-up phase the DGFiP says it will not sanction businesses that are actively working towards compliance and can show it.

Free tools for micro-entrepreneurs

Several invoicing apps popular with French freelancers are approved platforms themselves and have free plans, according to the vendors (as of Nov 2026):

• Tiime: a €0 "Free" plan with unlimited invoices and the PA included.
• Indy: free invoicing and e-invoicing with the PA included.
• Abby: free sign-up with e-invoicing included; e-mail sending is in the paid plan.

Plans change, so check with the vendor before you commit. The free e-invoicing options page lists more, and the France e-invoicing guide covers the full reform.

This page is general information, not tax or legal advice. If you are unsure about your status, ask an expert-comptable or your local tax office.