​Electronic invoicing in 2026–2027: Are you affected?

The French electronic invoicing reform will gradually come into effect from September 1, 2026.

It applies to VAT-liable businesses established in France, including those benefiting from the VAT exemption scheme or carrying out VAT-exempt activities. This article helps you identify your obligations and the first steps to take.

You are affected when your business is established in France and is subject to VAT.

Your legal structure alone does not determine whether the reform applies to you.

It may apply to:

⚠️ Being subject to VAT does not necessarily mean that you charge VAT.

A micro-entrepreneur benefiting from the VAT exemption scheme or a training provider carrying out VAT-exempt activities may still be subject to VAT and therefore fall within the scope of the reform.

From September 1, 2026, all French businesses concerned by the reform must be able to receive electronic invoices issued by their suppliers.

Invoices must be received through an Approved Platform selected by the business.

Electronic invoicing applies to invoices exchanged between VAT-liable businesses established in France.

These invoices must use a compliant structured electronic format and be transmitted through an Approved Platform to the Peppol network.

A standard PDF sent by email will not, on its own, constitute a compliant electronic invoice.

E-reporting may apply to sales made to private individuals and certain transactions involving customers established outside France.

The relevant transaction data is submitted to the French tax authorities through an Approved Platform.

💡 When you mainly sell courses to private individuals, e-reporting will probably be the most relevant part of the reform for your activity.

All businesses concerned by electronic invoicing must be able to receive electronic invoices.

Large businesses and mid-sized companies must also:

Small and medium-sized businesses and micro-enterprises must in turn:

Depending on the size of your business, you must be able to issue electronic invoices from September 1, 2026, or September 1, 2027.

Start by checking the information saved for your customers, particularly their legal identification details.

The customer’s SIREN number will become a required item on the relevant invoices. You can collect this information in Learnybox when creating your sales forms.

For sales managed through Learnybox, the creation of electronic invoices and the submission of e-reporting data will be handled through Learnybox and its Approved Platform provider.

Learnybox has offered this functionality to customers established in Belgium since January 2026 and will make it available in France according to the official implementation dates.

However, Learnybox will not handle the receipt of electronic invoices issued by your suppliers.

You must therefore select your own invoice-receiving solution before September 1, 2026.

When your business receives invoices from service providers or suppliers, you must be able to receive them electronically from September 1, 2026.

To do so, select an Approved Platform or a compatible connected solution.

Learnybox does not manage the receipt of supplier invoices, so you must complete this process separately.

The applicable obligations depend on the country where your business is established and the nature of your transactions.

Since January 1, 2026, structured electronic invoicing has been mandatory for the relevant B2B transactions between Belgian VAT-liable businesses.

The system uses the Peppol network.

Learnybox already allows customers established in Belgium to issue electronic invoices through its Approved Platform provider.

Several European countries have introduced or are preparing their own electronic invoicing systems.

The implementation dates, formats, and transactions concerned may vary between countries. Consult your country’s tax authority or your accountant for information applicable to your situation.

⚠️ The regulatory information in this article is provided for general information and may change. Consult your accountant or the relevant tax authority for advice tailored to your business.