E-invoicing: from 1 September 2026 everyone must be able to receive them, micro-entrepreneurs included
From 1 September 2026, every business in France must be able to receive electronic invoices. That includes micro-entrepreneurs and those who don’t charge VAT. The state does not provide a free platform — you have to pick one yourself from the list of accredited providers. Here’s what’s actually required, what the options are, and what it costs.
This is a news article. It explains what is changing and by when; it is not legal, tax, or accounting advice. The reform timetable has already been pushed back before — check the official sources linked in the text before acting.
Two dates, and they mean different things
The reform runs in two stages, and this is what gets confused most often: receiving comes first, issuing comes later. The obligation to receive applies to everyone at the same time, regardless of business size or tax regime.
Every business must be able to receive electronic invoices. No exceptions: micro-entrepreneurs and those under the VAT franchise en base too. From the same date, large companies and mid-caps must already issue them.
Micro-entreprises and small and medium businesses must issue their invoices in electronic format.
The logic: large companies start sending electronic invoices in September 2026, and their recipients need to be able to receive them — otherwise the document has nowhere to land. Hence a receiving obligation that applies to everyone from the start.
What actually counts as an electronic invoice
The main misconception about this reform: an “electronic invoice” is not a PDF sent by email, and not a scan. It is a document in a structured, machine-readable format, transmitted through a state-accredited platform.
Does not count
- a PDF sent by email
- a scan of a paper invoice
- an invoice in Word or Excel
- a photo of a document
- an invoice sent to the client outside a platform
Counts
- Factur-X format (a PDF with embedded data)
- UBL format
- CII format
- and, crucially, transmission via an accredited platform
Worth a word on Factur-X: from the outside it’s an ordinary PDF that a person opens and reads normally; inside, the same data sits in machine-readable form. Invoices won’t become unreadable — you and your client still see the familiar document.
There is no free public option any more
The reform originally planned for the state’s Portail Public de Facturation (PPF) to act as a free alternative to private platforms, particularly for smaller businesses. That role was dropped in October 2024.
Today the PPF does not issue, receive, or store invoices. Two functions remain: maintaining the central directory of businesses, and passing invoicing data to the tax authority. It is a router — it works out which accredited platform an invoice should go to, and does not replace one.
The practical upshot: getting through this reform “via the state, for free” is not an option. An accredited platform is mandatory for everyone — the only question is which one.
How to choose a platform without getting it wrong
These are called Plateformes Agréées (formerly PDP, “Plateforme de Dématérialisation Partenaire”) and must be registered with the tax administration (DGFiP). Registration runs for three renewable years. At the end of March 2026 the list held around 146 entries; by summer, more than 150.
What to check before choosing:
- Registration, not “compatibility”. Phrases like “compatible with the reform” or “ready for e-invoicing” mean nothing. An unregistered platform can neither transmit the invoice nor send the data to the tax authority. Check the official list at impots.gouv.fr, not the claims on a service’s own site.
- You don’t need the same one as your counterpart. Accredited platforms are interconnected — the invoice will arrive even if you and the sender are on different ones.
- What you need beyond receiving. Some platforms are full accounting tools with declarations and bank sync; others only do invoicing. There’s no point paying for bookkeeping you won’t use.
Free options for a micro-entrepreneur
There are several free accredited platforms, and they differ noticeably in what they’re for. Below is not a ranking, but a guide to who each suits:
- Abby — built around the auto-entrepreneur: URSSAF declarations, real-time tracking of revenue thresholds, minimal accounting jargon. A sensible choice if you issue a handful of invoices a month and want something simple.
- Indy — the most complete of the free options for freelancers and small businesses: e-invoicing with no cap on invoice count or revenue. We covered it separately in our guide on registering via a service.
- Tiime — free unlimited invoicing for freelancers, paired with a business account.
Check accreditation against the official list regardless: the market moves, services gain and lose registration, and comparisons published elsewhere go stale.
What to do before 1 September
One action: choose an accredited platform and register it as yours. This isn’t about redoing your invoice templates or changing how you work with clients — that comes in 2027. For now, the point is simply to have an address where a counterpart can physically send you an electronic invoice.
If you do nothing: from 1 September 2026, a supplier obliged to issue electronic invoices won’t be able to send you their document. In practice that isn’t an abstract fine but a stalled payment — the invoice has nowhere to land. And from September 2027 you won’t be able to legally invoice a business client outside the accredited channel.
An honest caveat: the reform timetable has already been pushed back, and another delay can’t be ruled out. But the action required now is free and takes an evening — doing it early costs less than tracking the news about postponements.
Electronic invoicing is not the only obligation that is easy to miss. The rest, with deadlines and fine amounts, are collected in our guide to micro-entrepreneur surprises.
Information current as of 8 August 2026 and consistent with the official sources linked in the text. The list of accredited platforms changes, and the reform timetable has slipped before. Webinkub accepts no responsibility for legislative changes or for decisions made on the basis of this material. If your situation is non-standard, consult an expert-comptable.
Get in touch
Not sure whether this applies to you?
Tell me who you work with — businesses or private individuals. I’ll tell you what to do and by when.
Want your whole situation looked at?
Mentoring covers the whole path: from registration to reporting and choosing your tools.
This text contains an affiliate link to Indy — one of several free options, not the only one. If you sign up through it, Webinkub may earn a reward; it does not affect your price.