The micro-BA scheme (micro-agricultural profit) appeals to many farmers because of its tax simplicity. But with the introduction of electronic invoicing in 2026, one question often arises: will farms operating under the micro-BA scheme be affected?

The answer is more nuanced than it seems.

From VAT and e-reporting to obligations that vary depending on the situation, here is a clear guide to understanding how electronic invoicing applies to micro-businesses — and how to plan effectively.

Micro-BA: a simplified scheme… but not without its obligations

The micro-BA scheme allows farmers to benefit from:

• a simplified accounting system
• a simplified calculation of profit
• fewer reporting requirements

👉 But please note: the tax regime does not exempt businesses from their VAT obligations, which are at the heart of the electronic invoicing reform.

Electronic invoicing for micro-enterprises: does this apply to you?

It all depends on your VAT status.

Case 1: Micro-BA subject to VAT

If you are registered for the micro-BA scheme and pay VAT, this reform will affect you directly.

Your obligations:

• Receive electronic invoices from 2026
• Issuing electronic invoices from 2027 (B2B)
• Submit your sales data (e-reporting) if necessary

👉 This puts you in the same position as a traditional farm.

Case 2: Micro-BA franchise based on VAT

If you are registered for the micro-BA scheme and are not liable for VAT, your obligations are more limited:

• ❌ No obligation to issue electronic invoices
• ✅ Potential requirement for e-reporting (B2C sales or specific sales)
• ✅ Obligation to accept electronic invoices

👉 In practice, you are still affected by the reform.

Why micro-BA institutions cannot ignore the reform

Even without a full obligation, micro-BA operators are required to register with an approved platform.

Micro-BA e-reporting: a key point to understand

E-reporting often applies to micro-businesses, even those not registered for VAT.

Cases concerned:

• sales to private individuals
• market sales
• exports

👉 The data must be submitted to the tax authorities.

Micro-BA and agricultural cooperatives

Many micro-BA operators work with cooperatives.

Two cases:

• Standard invoicing → you issue an invoice
• Self-billing → the cooperative bills on your behalf

👉 In both cases, electronic invoicing is required on the cooperative’s side.

➡️ See also: agricultural cooperatives and electronic invoicing

Why use software even for a micro-business?

Even if your workload is reduced, invoicing software quickly becomes indispensable.

The benefits:

• centralisation of invoices
• time-saving
• better organisation
• anticipating regulatory changes

Micro-BA pre-accounting: a tool for simplification

Pre-accounting allows you to organise your data without complicating your management processes.

With the right tool:

• Your bills are collected automatically
• the data is extracted using AI
• your documents are organised

👉 Ideal for keeping things simple… whilst being ready for the future.

Micro-BA, GAEC and other structures: what are the differences?

An operator can progress to:

• a GAEC
• an EARL
• a more complex structure

👉 In such cases, the obligations become fully enforceable.

➡️ Read more: Electronic invoicing for GAECs: requirements and solutions

How can you prepare in practical terms?

1. Determine your VAT status

👉 That’s the starting point.

2. Map your workflows

• B2B sales
• B2C sales
• export

3. Getting ready to comply with the electronic invoicing reform

👉 Register an Approved Platform to comply with the approval requirement.
See the list of Approved Platforms: https://www.impots.gouv.fr/facturation-electronique-et-plateformes-agreees

4. Start automating now

👉 Less typing, fewer mistakes, more time.

FAQ – Micro-BA and electronic invoicing

Do micro-enterprises need to issue electronic invoices?

Only if they are subject to VAT.

Do micro-enterprises have to receive electronic invoices?

Yes, from 2026 onwards.

Does e-reporting apply to micro-enterprises?

Yes, particularly for sales to private individuals.

Can we continue to use paper-based records?

No, digitalisation is becoming essential.

Is software required?

Yes, software that is itself an Approved Platform (AP) or connected to an Approved Platform (AP) (SC) is required.

Simplify the management of your micro-business

With Azopio, you can prepare for the reforms whilst keeping administration simple:

• automatic invoice collection
• AI-powered extraction
• document management
• integrated pre-accounting

👉 Discover the solution: Azopio

Conclusion

The micro-BA scheme and electronic invoicing are not incompatible — but they do require a good understanding of the rules.

Even though the requirements have been relaxed in some cases, the digital transformation of the agricultural sector is well under way.

👉 Planning ahead now allows you to:

• to avoid future constraints
• to save time
• to organise their business