France moves to mandatory electronic invoicing for VAT‑registered businesses from September 2026

The European Union's e‑invoicing directive is being transposed into French law, requiring all French businesses subject to VAT to be capable of issuing, transmitting and receiving electronic invoices via accredited platforms starting 1 September 2026. The change aims to curb VAT fraud, streamline tax controls and modernise administrative processes. Companies of all sizes, including micro‑enterprises, can use free or low‑cost solutions provided by approved platforms.

For the furnished‑rental sector, landlords with a SIREN number must receive electronic invoices from their suppliers (e.g., artisans, energy providers, accountants) through the same platforms, although certain expenses such as insurance or property tax remain exempt. An additional deadline of 1 September 2027 extends the obligation to certain landlords of service‑residence or multi‑service tourism rentals. Non‑compliance can trigger a 500 euro notice, followed by 1 000 euro penalties every three months until the requirement is met.