Electronic invoicing between businesses: what changes for micro, small and medium-sized enterprises

From September 1, 2026, electronic invoicing between businesses will stop being optional and become a legal requirement in France. All companies subject to VAT, including the smallest entities, are affected by this reform led by the DGFiP, which will change the way TPE and PME exchange their invoices with their professional customers and suppliers.

A two-step timetable

The reform does not apply to all companies at once. It distinguishes two separate obligations, with different deadlines depending on the size of the company :

• Receipt of invoices : mandatory for all companies from September 1, 2026, regardless of their size, including micro-entrepreneurs.
• Issuing invoices : initially reserved for large companies and ETIs from September 1, 2026, then extended to PME, TPE and micro-enterprises starting September 1, 2027.

In other words, a small company will have to be able to receive an electronic invoice as soon as next year, even if it will only be required to issue one itself one year later.

Why this reform changes the game

The tax administration's stated objective is twofold: to combat VAT fraud thanks to faster and more reliable transmission of invoicing data, and to ultimately simplify companies' filing procedures. Concretely, invoices will no longer be able to transit via a simple email with a PDF attachment: they will have to go through a state-approved platform responsible for routing the data to the tax administration.

This change in the technical routing requires real preparatory work, particularly for organizations that still handle their invoicing in a handcrafted way. Our article on the detailed obligations related to this reform reviews the key definitions to know before getting started.

How small businesses can prepare

Good news for TPE and the self-employed: it is not necessary to wait until 2027 to get organized. Choosing a compatible invoicing software now makes it possible to anticipate the switch without a last-minute rush. We have listed several options in our comparison of free invoicing software compliant with electronic invoicing, a good basis for comparing offers before choosing an approved platform.

A digital security challenge not to be overlooked

This move to an all-digital system is accompanied by another, less often mentioned challenge: the cybersecurity of small organizations. The more financial data exchanges pass through connected tools, the more TPE-PME become potential targets. A topic we detailed recently in our investigation into TPE-PME websites, which have become the preferred entry point for ransomware: all the more reason to choose a serious invoicing platform rather than the cheapest solution on the market.

Frequently asked questions

Is my micro-enterprise concerned as of September 2026?

Yes, for receipt: any company, including micro-entrepreneurs exempt from VAT, must be able to receive electronic invoices from September 1, 2026. The obligation to issue, however, only comes in 2027 for the smallest entities.

Can we continue to send invoices by email?

No, ultimately. Invoices will have to pass through a platform approved by the State, and no longer by a simple PDF sent by email, so that the data can be transmitted to the tax administration.

What does a company risk if it is not ready in time?

Failure to comply with the timetable exposes a company to financial penalties, the details of which are specified by the tax administration. It is better to anticipate the choice of a platform and compatible software rather than wait for the deadline.

Sources

• Ministry of the Economy — Everything to know about electronic invoicing for businesses
• impots.gouv.fr — I am switching to electronic invoicing

This article was written with the help of artificial intelligence. Editorial policy