You do not charge VAT? Your micro-enterprise is still affected by the electronic invoicing reform.
This article explains the applicable deadlines and the steps you need to take to prepare.
Why is your micro-enterprise affected even though you do not charge VAT?
The reform applies to businesses established in France that are subject to VAT.
A micro-entrepreneur benefiting from the VAT exemption scheme remains subject to VAT. However, they are exempt from charging and paying VAT as long as they continue to meet the conditions of this scheme.
Your micro-enterprise is therefore affected by the following obligations:
receiving electronic invoices
issuing electronic invoices to business customers
reporting certain transaction data to the French tax authorities
The French Public Finances Directorate, or DGFiP, confirms that micro-enterprises and businesses benefiting from the VAT exemption scheme are affected, even when they do not charge VAT.
Which deadlines apply to you?
From September 1, 2026: Receive electronic invoices
Your micro-enterprise must be able to receive electronic invoices sent by its suppliers.
This obligation applies to all businesses covered by the reform, regardless of their size. It may include invoices from your software providers, subscription services, or other suppliers.
To receive these invoices, you must use an Approved Platform that supports invoice reception.
Learnybox will not receive supplier invoices on your behalf. You must therefore select your own receiving platform before September 1, 2026.
From September 1, 2027: Issue electronic invoices
You must issue an electronic invoice when invoicing a business customer established in France and covered by the reform.
This may include:
a company
a self-employed professional
a training provider
an OPCO, or French vocational training funding body (skills operator)
A standard PDF sent by email does not, on its own, qualify as an electronic invoice under the reform.
The invoice must be transmitted through an Approved Platform and contain structured data. Invoices created through Learnybox will be transmitted through its Approved Platform provider.
From September 1, 2027: Report data from your other sales
Sales made to private individuals and certain customers established outside France are not covered by electronic invoicing between French businesses.
However, they may be subject to e-reporting. This involves submitting the legally required data relating to the relevant transactions to the French tax authorities.
Learnybox will transmit this data through its Approved Platform provider.
What information must appear on your invoices?
From September 1, 2027, invoices issued by micro-enterprises covered by the reform must include the information required by the regulations.
The additional information includes:
the client business’s identification number (French: SIREN)
the delivery address for goods when it differs from the customer’s address
the nature of the invoiced transactions: supplies of goods, services, or a combination of both
the statement “Option pour le paiement de la taxe d’après les débits” (Option to account for VAT on an invoice basis) when the supplier has opted to account for VAT based on invoicing rather than payment collection
When you benefit from the VAT exemption scheme, continue to include the following statement on your invoices:
TVA non applicable, art. 293 B du CGI
(VAT not applicable — Article 293 B of the French General Tax Code)
This statement remains applicable under your current VAT scheme.
FAQ
I sell only to private individuals. Do I still need to select an Approved Platform?
I sell only to private individuals. Do I still need to select an Approved Platform?
Yes. Even when you invoice only private individuals, you must be able to receive electronic invoices from your suppliers from September 1, 2026.
For your sales, you will mainly be affected by e-reporting from September 1, 2027.
Can I continue sending PDF invoices by email to my business customers?
Can I continue sending PDF invoices by email to my business customers?
A standard PDF sent by email is not sufficient to comply with the electronic invoicing requirement.
The invoice must be transmitted through an Approved Platform and contain the structured data required under the reform.
What is e-reporting?
What is e-reporting?
E-reporting is the submission of certain transaction data to the French tax authorities for transactions that do not pass through the electronic invoicing system used between French businesses.
Will the VAT exemption scheme disappear because of the reform?
Will the VAT exemption scheme disappear because of the reform?
No. The electronic invoicing reform does not remove the VAT exemption scheme. You must continue to follow the rules that apply to this scheme, including displaying:
TVA non applicable, art. 293 B du CGI
(VAT not applicable — Article 293 B of the French General Tax Code)
⚠️ Electronic invoicing rules may change. Consult your accountant or the French tax authorities to confirm how they apply to your business.