You’ve probably already heard about compulsory electronic invoicing, without necessarily knowing what it means in practical terms for your business.
This reform, which will gradually come into force from 2026, also affects micro-businesses, including those that do not charge VAT.

Let’s take a simple look at the situation.

What is electronic invoicing?

Electronic invoicing refers to invoices :

• issued,
• transmitted,
• and received
  in a structured electronic format, via a platform approved by the tax authorities.

It’s not about :

• a PDF sent by email,
• a Word or Excel invoice,
• or a scanned paper invoice.

Invoices will have to be sent via an approved platform, which will automatically transmit the data to the tax authorities.

What is the difference between electronic and “digital” invoices?

Many companies already use digital invoices (PDF).
But this is not enough.

With the reform :

• Invoice data must be structured and standardised;
• they must be legible by the tax authorities;
• transmission must go through an approved platform.
  

In summary :
PDF = not compliant
Invoice via approved platform = compliant

Are micro-businesses affected?

Yes, in the majority of cases

Electronic invoicing applies to all VAT-registered companies established in France.

Gold :

• a micro-business is subject to VAT,
• even when the basic excess applies.

This applies whether or not you charge VAT.

Cases where electronic invoicing does not apply

There are a few situations in which electronic invoicing does not currently apply.

The reform does not affect :

• invoices issued to private individuals;
• invoices sent to foreign companies;
• certain activities which are exempt from VAT by their very nature, such as :
  • the medical and paramedical professions,
  • education and training,
  • certain agricultural activities.

Attention
Even in these cases, an e-reporting obligation may apply. The billing data concerned must then be sent to the authorities via an approved platform.

“Even if you are a basic franchisee and do not charge VAT, you are affected by the electronic invoicing reform and will receive invoices from your suppliers in electronic format. Even if you are exempt from VAT under articles 261 to 261 E of the French General Tax Code (health and teaching activities – see glossary) because you are exempt from electronic invoicing and billing, you will be affected by the reform and will receive invoices from your suppliers in electronic format “.
(electronic invoice sheet)

When does electronic invoicing become compulsory?

Here is the calendar for micro-businesses:

Date	Obligation	What this means
1st September 2026	Mandatory reception	Be able to receive electronic invoices via an approved platform
1st September 2027	Mandatory issue	Issue all French B2B invoices in electronic format

At these times, choosing an approved platform becomes essential.

What information must appear on invoices?

The current compulsory information remains unchanged.
However, the reform adds new information, in particular :

• SIREN number;
• thedelivery address, if different from that of the customer;
• the nature of the transaction (goods, services or mixed) ;
• VAT on debits, where applicable.

This data will be incorporated directly into the invoices sent via the approved platform.

Approved platform and e-reporting: what are the key points?

To be compliant, a micro-business must :

• use an approved platform registered with the DGFiP ;
• use this platform to :
  • receive electronic invoices,
  • issue electronic invoices,
  • transmit certain data via e-reporting.

It is no longer possible to manage these obligations solely by email or with isolated files.

What real impact will this have on micro-businesses?

What the reform does not change

• your micro-entrepreneur status ;
• basic VAT exemption ;
• your turnover thresholds ;
• your current tax obligations.
  

What it changes

• how to send invoices;
• structuring accounting data;
• organising your pre-accounting.

The impact is therefore primarily organisational and administrative.

Electronic invoicing: an opportunity to structure your pre-accounting more effectively

Electronic invoicing is not just a regulatory requirement.
It marks a further step in the digitalisation of accounting flows.

By structuring now :

• your invoices,
• your supporting documents,
• your income and expenditure data,

you make it easier to hand over to your chartered accountant and gain greater visibility of your business.

This is precisely what Azopio aims to do: simplify pre-accounting, centralise documents and support micro-businesses in this transition, without making their day-to-day lives more complex.

Would you like to find out more or check whether Azopio is right for your business?
Contact the Azopio team or request a demonstration to find out how you can anticipate electronic invoicing with peace of mind.