If you have a SIREN number in France, the rules of the game are changing on September 1, 2026. Even if you don’t collect VAT, you are involved. Here is everything you need to know in 2 minutes.
1. I don’t charge VAT (Franchise en base). Why does this apply to me?
Because in the eyes of the French tax office, you are still assujetti à la TVA (subject to VAT). Being “subject” to it just means you are a registered professional. Your “franchise” status is simply an exemption from paying it because of your turnover. The law is tied to your SIREN number, not your tax bracket. If you have a SIREN, you’re in.
2. What exactly happens on September 1, 2026?
On this date, you have a legal obligation to receive electronic invoices. Large and medium-sized companies will stop sending you PDFs or paper. They will send a digital “data packet” to a central directory. If you haven’t chosen a compliant platform to “catch” that packet, you simply won’t see the invoice.
3. Which “suppliers” are we talking about? I’m a consultant, I don’t buy stock.
Every business has “invisible” B2B suppliers. These will all become e-invoices:
Banking: Your monthly professional account fees.
Insurance: Your mandatory professional liability (RCP) or office insurance.
Tech: Your website hosting, professional email (Google Workspace/Microsoft), or tools like Canva and Adobe.
4. Can’t I just keep receiving PDFs by email?
No. After the deadline, a simple PDF sent by email is no longer a legal invoice in France. To be valid, it must be a “structured” file, transmitted through the official secure network.
5. What’s the risk if I do nothing?
Administrative Friction: You’ll miss payments because you won’t know they’re due. This leads to late fees and potential service cuts (like your insurance being suspended for non-payment).
Audit Red Flags: The tax office will see your suppliers reporting sales to your SIREN number, but they will see a “void” on your end because you aren’t registered. This mismatch is a classic trigger for a tax inspection.
Fines: Non-compliance can carry a fine of €15 per invoice.
6. Isn’t this France only? All my clients and suppliers are overseas
The e-invoicing part is France only, but the reporting part is global.
If you have zero French clients/suppliers: You won’t use the “Y-Model” (the automated digital exchange) for your daily work. However, you still have a SIREN, which means you are still obligated to report your activity to the French tax office.
E-Reporting: The government wants to see your whole business. Even if 100% of your money comes from abroad, you still have to E-report your totals via your platform so the French authorities can track your turnover and verify your VAT exemption status.
7. What about people who do markets & events?
This is the B2C E-reporting rule. If you sell at a Christmas market or a local fair to private individuals, you don’t have to send them an e-invoice – a paper receipt is still fine!
The Change: You (or your software/platform) will have to send a summary of your daily sales to the government electronically.
Cash Transactions: If you use a cash register, SumUp or a similar app, these will eventually connect to your platform to send this E-report automatically. If you do it manually, you’ll enter your daily/weekly totals into your platform.
8. Isn’t this only B2B?
Technically, no. It covers B2B, B2C, and International. The reform is actually a two-headed beast:
E-Invoicing: Only for French B2B. This is the Full Invoice track where the actual document travels through the platform (like in the image for this blog)
E-Reporting: For B2C (markets, shops, private clients) and International (EU or global clients). This is the Data Only track where you just report the numbers to the government.
Summary
Client/Supplier Transaction What Happens
French business B2B Full E-Invoice sent via PDP platform
Private individual B2C Paper/PDF receipt for them + E-Reporting
Foreign business International PDF/Email to them + E-Reporting
What should I do now?
Don’t panic, but don’t wait. You need to identify which PDP or software you will use to receive your professional mail.
Read E-Reporting: E-Invoicing’s Lesser-Known Twin
Check out Dougs fully compliant and completely free invoicing platform