French E-Invoicing Timeline 2026 vs 2027: Who Must Do What, and When
- 18 août
- 8 min de lecture
France's e-invoicing reform does not switch on in one night for everyone. It runs on two legal dates and one size test. From 1 September 2026, every in-scope taxable person must be able to receive electronic invoices. On the same day, large companies and mid-sized firms (GE / ETI) must also issue and e-report. Small and micro businesses wait until 1 September 2027 for mandatory issuing and e-reporting.
That split is why English-speaking landlords and freelancers keep getting contradictory advice. A family SCI can be "due in 2026" for reception and "due in 2027" for issuing, or have no issuing duty at all if Article 261 D rents stay outside VAT liability. This page is the calendar hub for the cluster.
FrenchNotaires matches you free of charge with vetted bilingual notaires, typically within about 48 hours, in person or by video call. Your accountant owns size classification and platform go-live; a bilingual notaire helps when the ownership wrapper (SCI versus personal name) decides whose SIREN sits in the directory.
Key takeaways
1 September 2026: reception capacity for all in-scope businesses, whatever their size.
1 September 2026: issuing + e-reporting for grandes entreprises and ETI.
1 September 2027: issuing + e-reporting for PME and micro-enterprises.
Size is measured against the LME categories, using the last financial year closed before 1 January 2025 (or the first year closed from that date if none closed before).
Most private landlords and micros feel 2026 as a reception deadline; issuing only arrives if they are VAT-liable on the relevant flows, and then usually in 2027.
The two dates that matter
The DGFiP FAQ states the reform in three plain sentences:
From 1 September 2026, businesses of every LME size band must receive electronic invoices when their supplier is required (or chooses) to issue in that format.
On that same date, grandes entreprises and entreprises de taille intermédiaire must issue electronic invoices and transmit transaction and payment data (e-reporting).
From 1 September 2027, PME and micro-enterprises take on that issuing and e-reporting obligation.
economie.gouv.fr repeats the same architecture: universal reception in 2026; large and mid-sized issuers in 2026; small and micro issuers in 2027.
If you remember only one sentence for a private landlord: 2026 is about being able to receive; 2027 is about being able to issue and e-report if VAT law requires those flows from you.
Master calendar table
Business size (LME) | Receive e-invoices | Issue e-invoices + e-reporting |
Grande entreprise (GE) | 1 September 2026 | 1 September 2026 |
Entreprise de taille intermédiaire (ETI) | 1 September 2026 | 1 September 2026 |
PME | 1 September 2026 | 1 September 2027 |
Micro-enterprise | 1 September 2026 | 1 September 2027 |
DGFiP fiche 1 illustrates why micros feel the reform early even without an issuing duty: electricity, telecoms, software and materials suppliers in the GE/ETI wave will start sending structured e-invoices from September 2026. If you have no Plateforme Agréée ready, those invoices have nowhere reliable to land.
Whose deadline is it: yours or the SCI's?
Dates attach to the taxable person on the invoice, not to your passport. Confirm whether title sits in your name or in an SCI before you diary software and training.
How company size is decided
Issuing dates follow the categories in Article 51 of the 4 August 2008 Modernisation of the Economy Act (LME), as applied for the reform. The administration's decision tree on impots.gouv.fr uses, in substance:
Band | Typical thresholds (as summarised for the reform) |
Micro / small | Headcount under 10 and turnover or balance-sheet total at or under €2 million |
PME / mid-size SME | Headcount under 250 and turnover at or under €50 million or balance-sheet total at or under €43 million |
ETI | Not in the previous category; headcount under 5,000 and turnover at or under €1.5 billion or balance-sheet total at or under €2 billion |
Grande entreprise | Headcount at or above 5,000, or below that headcount with turnover above €1.5 billion and balance-sheet total above €2 billion |
Reference date: size is assessed on the last financial year closed before 1 January 2025, or, if no year had closed by then, on the first year closed from that date. That freeze date stops businesses yo-yoing between bands as 2026 approaches.
Headcount is the primary escalator in the LME logic: once staff numbers push you into a higher band, turnover alone may not pull you back. Group and consolidation questions should be checked with your accountant; do not self-certify from a single bank statement.
Almost every FrenchNotaires reader (SCI familiale, LMNP, auto-entrepreneur, small holding company) sits in the micro or PME issuing wave. That still means a hard reception date in 2026.
Reception is not issuing
Confusing the two duties is the main calendar error.
Reception = ability to take structured e-invoices from suppliers through a Plateforme Agréée. Universal for in-scope taxable persons from 1 September 2026.
Issuing = sending structured domestic B2B e-invoices through a PA when French e-invoicing rules apply to the supply.
E-reporting = transmitting transaction and, where relevant, payment data for flows outside that B2B channel (notably many B2C sales).
Issuing and e-reporting share the size calendar. Reception does not wait for your issuing year.
Full vocabulary: E-Invoicing vs E-Reporting.
Status still comes first. Article 261 D residential landlords often have no issuing or e-reporting of those rents even after 2027. VAT-liable para-hôtellerie hosts usually do. See Assujetti vs Redevable and Para-Hôtellerie and Airbnb E-Invoicing.
What the dates mean for common FrenchNotaires profiles
Profile | Diary 1 Sep 2026 | Diary 1 Sep 2027 |
Classic residential SCI / LMNP (Art. 261 D exempt rents) | Reception if taxable person (+ SIREN for furnished landlords per DGFiP) | Usually no issuing of those rents; revisit if activity becomes VAT-liable |
Para-hôtellerie / VAT-liable tourism | Reception | Issuing for any domestic B2B stays + e-reporting for guest / other out-of-channel flows (SME/micro band) |
Micro-entrepreneur / franchise en base | Reception | Issuing for in-scope French B2B + e-reporting for B2C / foreign flows |
Foreign company, no French VAT PE | Not domestic e-invoicing; e-reporting may apply on its own map if VAT-liable | Follow non-established e-reporting calendar for in-scope flows |
French SCI owned by non-residents | Same as any French-established SCI | Same; partner tax residence does not move the dates |
Deep dives: SCI, LMNP/LMP, Micro-entrepreneurs, Non-residents.
September 2026 continuity: PDF is not a permanent escape hatch
The DGFiP practical start guide for 1 September 2026 is explicit about economic continuity during the switchover:
the reform changes transmission channels, not the existence of the commercial debt, payment, accounting or VAT deduction rights;
a genuine invoice that still arrives by email PDF or paper after 1 September 2026 should not be rejected for that reason alone if it relates to a real operation and carries the information needed to process it;
continuity is not a dispensation from the reform: alternative channels are a bridge while electronic routing is fixed, not a new permanent regime.
For issuers already under the 2026 obligation, mail/PDF is not the compliant steady-state channel. For SME issuers waiting until 2027, voluntary electronic issuing is allowed, but messy double sends must be controlled.
Practical takeaway for landlords: train whoever pays suppliers (you, the gérant, the property manager) to accept and archive both electronic and transitional documents in September 2026, while still designating a PA so true e-invoices can arrive.
Can smaller businesses go early?
Yes. A micro or PME whose mandatory issuing date is 1 September 2027 may start issuing electronically earlier. The practical guide encourages early entry to test tools and align with large clients, provided you:
use a Plateforme Agréée properly;
keep invoices complete and regular;
inform clients where helpful;
avoid uncontrolled duplicate PDFs that create double payment or double booking risk.
Voluntary issuing does not cancel the 2026 reception duty. You still need inbound capacity on day one of the large-supplier wave.
Preparation timeline before each deadline
Before 1 September 2026 (everyone in scope)
Confirm taxable-person status and SIREN.
Choose and designate a Plateforme Agréée (or a connected invoicing tool).
Map supplier categories likely to e-invoice early (utilities, telecoms, platforms, national chains).
Brief the person who books supplier invoices.
Run at least one reception test.
Before 1 September 2027 (SME / micro issuers and VAT-liable hosts)
Split client types: French B2B taxable persons versus private individuals versus foreign clients.
Configure issuing templates (including franchise mentions where relevant).
Switch on e-reporting for B2C and other Article 290 flows.
For tourism hosts, align payment e-reporting with how guest money actually arrives.
Retire casual PDF email as the default for in-scope domestic B2B.
Diary checklist
Step | Action |
1 | Write the taxable person on the file (you, SCI, company) and its SIREN. |
2 | Ask your accountant which LME size band applies using the 1 January 2025 reference rules. |
3 | Ask whether any flows require issuing / e-reporting, or only reception. |
4 | Put 1 September 2026 in the calendar as a hard reception date. |
5 | Put 1 September 2027 in the calendar if you are SME/micro and VAT-liable on issuing or reporting flows. |
6 | Decide whether voluntary early issuing helps or only creates noise. |
Where the notaire fits in
Does: identify the owning person or SCI whose SIREN and directory entry will carry the dates.
Does not: usually classify LME size bands, configure PA software, or choose between 2026 voluntary issuing and waiting until 2027.
Frequently asked questions
When does French e-invoicing start?
Reception starts for all in-scope businesses on 1 September 2026. Mandatory issuing and e-reporting start on that date for GE/ETI, and on 1 September 2027 for PME and micro-enterprises.
I am a small landlord. Is 2026 or 2027 my date?
Usually both, for different duties: 2026 for reception if you are an in-scope taxable person; 2027 only if you must issue or e-report (for example VAT-liable tourism). Classic Article 261 D residential rents typically create no issuing duty even after 2027.
How do I know if I am GE, ETI, PME or micro?
Use the LME size categories against headcount, turnover and balance-sheet total, measured on the last financial year closed before 1 January 2025 (or the first year closed from that date). Ask your accountant; group perimeter can change the answer.
Can I ignore e-invoices until 2027 if I am a micro-enterprise?
No. Micro-enterprises must be able to receive from 1 September 2026. Only their mandatory issuing and e-reporting wait until 2027.
Will large suppliers still email PDFs after September 2026?
Some transitional PDF or paper flows may continue for continuity, and genuine invoices should still be processed. That does not replace your duty to be able to receive through a Plateforme Agréée, and it is not the long-term compliant channel for issuers already under obligation.
Should I start issuing electronically before 2027?
You may. It can be useful for testing, but only if your PA setup and client communication avoid duplicate invoices and confused payments.
Do non-resident partners change an SCI's dates?
No. A French-established SCI follows the French calendar for that entity. See the non-resident guide for foreign companies without a French VAT PE, which sit on a different map.
Related guides
Put both dates in the diary, then match them to your flows
2026 is reception for almost everyone in scope. 2027 is issuing and e-reporting for smaller taxable persons who actually have those duties.
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