Since 1ster By September 2026, paper invoices or simple PDFs sent by email will no longer be sufficient for business transactions. The electronic invoicing reform has come into effect, with a phased implementation schedule. Here's a summary of the key points.
Who is concerned ?
All businesses, self-employed individuals, and professionals subject to VAT, regardless of their size, turnover, legal structure, or tax regime, are affected. Micro-entrepreneurs operating under the VAT exemption scheme are not exempt: while they are not liable for VAT, they remain subject to the reform, both for receiving and issuing goods and services.
Important note: Even a company that does not issue invoices should be able to receive electronic invoices from its suppliers.
The calendar
- Since 1ster September 2026: All businesses must be able to receive electronic invoices. Large companies and mid-sized enterprises must also issue all their invoices electronically and transmit their data to the authorities.
- Au 1er September 2027: SMEs and micro-enterprises will in turn have to issue their invoices electronically.
Good news for those who are not yet ready: no sanctions will be applied to companies experiencing difficulties during the start-up phase, which runs until the end of 2026.
In concrete terms, how does that work ?
An electronic invoice is not simply a PDF sent by email: it is a standardized document, compliant with European standards. It must be transmitted to the customer via an approved platform, a partner of the administration.
The first step is therefore to Choose your approved platformYou can do this directly through a platform or via your usual solution: management or accounting software, accountant, bank, or other service provider. Official list of approved platforms is published on impots.gouv.fr.
And what about when my clients are individuals?
This is the case for many tourism businesses. Sales to individuals or clients based abroad are not subject to electronic invoicing. In this case, you continue to invoice through the usual channel and simply transmit your transaction or payment data to your approved platform, which then forwards it to the relevant authorities. This is what is known as...e-reporting.
Four new items on your invoices
- the customer's Siren number;
- the category of the transaction (sale, provision of services or both);
- the option to pay VAT on debits, if applicable;
- the delivery address, if it differs from the billing address.
Need help? You are not alone
At the Trouville-sur-Mer Tourist Office, we understand that these regulatory changes can seem burdensome on a daily basis, especially for small businesses. Because we support our partners year-round, we connect you with the right contacts to assist you.
CCI Seine Estuaire
The Chamber of Commerce and Industry (CCI) has put online a page dedicated to the reform and is organizing free workshops to help businesses find their way around it.
Phone. : 02 35 55 26 00
Learn more on the CCI Seine Estuaire website
National helpline
0 806 807 807for all questions about the reform.
Trouville-sur-Mer Tourist and Attraction Office
32 boulevard Fernand Moureaux, 14360 Trouville-sur-Mer
Isabelle Lemonnier, director of economic and tourism attractiveness
Phone. : 02 31 14 60 74 - Port. : 06 40 70 14 93
ppgad@pucrs.br
Mélanie Rouilhac, sales assistant
Phone. : 06 33 58 08 61
ppgad@pucrs.br