Companies, associations and the self-employed: deciphering the reform
The reform of electronic invoicing is fast approaching. From 2026, invoicing between VAT-registered businesses will have to be carried out electronically, via approved platforms.
But in practical terms, who is affected? Which companies or structures will have to comply? What are the exceptions? Azopio explains.
The principle: an obligation for businesses subject to VAT
All companies established in France and subject to VAT, whatever their size or sector of activity, will be affected by the reform.
This includes:
- Large companies, ETIs, SMEs and VSEs,
- Self-employed workers (freelancers, self-employed professionals, craftsmen, etc.),
- Micro-businesses,
- Associations if they carry out an economic activity subject to VAT.
These structures must :
- Issue invoices in electronic format (e-invoicing) for their business customers in France,
- Receive supplier invoices in electronic format,
- Transmit certain transaction data to the tax authorities (e-reporting).
Gradual roll-out depending on the size of the company: Timetable for the reform of the Electronic Invoice :
The roll-out will take place in several stages:
| Company size | Obligation to accept | Obligation to issue |
| Large companies | 2026 | 2026 |
| ETI | 2026 | 2026 |
| SMES & VSES | 2026 | 2027 |
From 2026, all businesses will have to be able to receive electronic invoices.
The obligation to issue electronic invoices will depend on the size of the business.
And the associations?
Associations are affected if they are subject to VAT, even partially (e.g. ticket sales, sale of goods, paid services, etc.).
If an association has no commercial activity and is not subject to VAT, it is not affected by the reform. However, if it so wishes, it will be able to use a platform to :
- Receive electronic invoices from your suppliers,
- Organise your documents electronically,
- Prepare for future compliance if its status changes.
Who is not concerned?
Certain structures are excluded from the obligation:
- Companies not subject to VAT,
- Individuals (the reform only concerns B2B relationships),
- International transactions (subject to specific rules).
Azopio is ready for you now
No need to wait until the last minute! Azopio helps you plan ahead:
✅ Automated invoice collection (emails, portals, suppliers)
✅ Filing, data extraction and secure archiving
✅ Connection to future approved platforms (Partner Dematerialisation Platform: PDP)
✅ Support at every stage of compliance
In a nutshell
| Situation | Do you have to switch to electronic invoicing? |
| French SMEs subject to VAT | ✅ Yes |
| Micro-business with professional customers | ✅ Yes |
| Associations with ticket sales or paid services | ✅ Yes |
| Association with no economic activity | ❌ No |
| Liberal profession (doctor, lawyer, etc.) subject to VAT | ✅ Yes |
| Non-taxable individual or self-employed entrepreneur | ❌ No |
