France e-invoicing — smaller firms issue invoices

What changes?

Issue covered domestic B2B electronic invoices and comply with applicable e-reporting for the SME phase.

Who is affected?

French microenterprises and SMEs covered by the VAT reform, including small service firms

When?

2027-09-01.

What to do

1. Check whether your business matches this scope: French microenterprises and SMEs covered by the VAT reform, including small service firms
2. Connect billing to an approved platform and prepare the applicable e-reporting data.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

Pennylane

Primary source

France electronic invoicing (CGI Art 289 bis)

Checked 11 October 2026. Date evidence matched in freshly retrieved primary HTML.