"Electronic invoicing — what exactly is it, and does it apply to me?"
Over the past few weeks, this has been THE question you keep asking us. So let's be honest with you up front: accounting isn't our core business. Ours is digital — websites, advertising, content, AI. But since the question keeps coming up and the deadline is fast approaching, we wanted to give you the essentials clearly, and above all point you to a reliable partner.
Because there's a trap many business owners fall into: "Electronic invoicing? That's a 2027 thing, small businesses aren't affected before then." That's wrong. The very first deadline is 1 September 2026 — just weeks away as you read this. And it applies to every company, including yours.
The good news: getting compliant is simpler (and cheaper) than you'd expect. Here's everything you need to know.
Electronic invoicing, in plain terms
Today, you probably send your invoices as a PDF by email, or even on paper. Once the reform kicks in, that will no longer be enough between businesses.
An electronic invoice isn't just a PDF. It's a structured file (the formats are called Factur-X, UBL or CII) containing data a computer can read automatically, and it travels through a state-approved platform — no longer through your inbox.
In concrete terms, three things change:
- A PDF sent by email will no longer be a compliant invoice between two businesses.
- Your invoices (sent and received) will go through an approved platform (more on this below).
- The tax authority will collect certain transaction data to pre-fill your VAT returns and fight fraud.
Two terms worth knowing
Approved platform (in French, plateforme agréée, or PA): the solution through which you send and receive your electronic invoices. It was called a "PDP" (partner dematerialisation platform) until mid-2025 — you'll still see the old term around.
E-reporting: the transmission to the tax authority of data from your sales to private individuals (B2C) and abroad. Not an electronic invoice in the strict sense, but an obligation arriving at the same time.
The 2026-2027 timeline: who's affected, and when?
You need to distinguish two obligations: receiving electronic invoices, and issuing them. The dates differ depending on your company's size.
| Type of business | Receive electronic invoices | Issue electronic invoices |
|---|---|---|
| Large companies & mid-caps | 1 September 2026 | 1 September 2026 |
| Small & medium businesses, micro-enterprises | 1 September 2026 | 1 September 2027 |
The line to remember for you: from 1 September 2026, your business must be able to RECEIVE an electronic invoice. Why so soon, when you won't have to issue your own electronic invoices until 2027?
Because your large-company suppliers and partners (telecoms, energy, supplies, service providers…) will have to send you their invoices in electronic format from September 2026. If you're not ready to receive them through an approved platform, you simply won't be able to process or pay those invoices properly.
⚠️ The mistake to avoid: believing "2027" gives you all the time in the world. You have a first deadline as early as September 2026. The only question is: have you chosen your approved platform?
"I only invoice private individuals — am I affected?"
Yes, but differently. Electronic invoicing in the strict sense applies to exchanges between VAT-registered businesses in France (B2B). If you sell to private individuals (B2C), you won't issue "electronic invoices" to them — instead you'll be subject to e-reporting: transmitting the data of those sales to the authority.
And in every case — retailer, craftsperson, freelancer, sole trader — you'll need to be able to receive electronic invoices from your own suppliers from September 2026. Nobody escapes this one.
What to do, concretely, right now
No need to panic or overhaul everything. Here's the checklist:
- ✓ Choose your approved platform. This is the key, mandatory step: every company must designate the solution through which it will receive (then issue) its invoices. The free public portal originally planned won't ultimately play that role: you need to go through an approved platform.
- ✓ Check your current software. If you already use an invoicing tool, ask whether it connects to an approved platform. If it does, much of the work is already done.
- ✓ Update your data. Company registration number, statutory information, your business clients' details: take the chance to tidy up, since this is what will circulate automatically.
- ✓ Don't wait until summer 2026. The earlier you act, the smoother the transition — and you'll dodge the last-minute rush.
If you currently have no dedicated invoicing tool (you make your invoices in Word or Excel), now is the perfect time to adopt a simple solution. And as it happens, there's a free one: 👉 create your Dougs account in minutes.
Our recommendation: Dougs, free electronic invoicing
As we said, we won't pretend to be accountants. But we work with Dougs, an online accounting firm with an excellent value-for-money ratio, and we recommend them with confidence on one specific point: they offer a completely free invoicing tool, designed to be compliant with the electronic invoicing reform.
What convinced us to tell you about it:
- It's free, and you can use it even without being an accounting client of theirs.
- It's simple: you create and send invoices in minutes, no jargon.
- It's reliable and built to make you compliant without breaking the bank.
In other words, you can handle a big chunk of the "electronic invoicing" question without spending a euro on software. That's exactly the kind of tool we like to recommend: useful, accessible, no catch.
💡 To get started: create your account and try the free invoicing tool.
Transparency: the link above is a referral link. If you create an account through it, we may receive a small benefit, at no extra cost to you. We only recommend tools we genuinely find useful and reliable.
Your frequently asked questions
Will my PDF invoices sent by email still be valid? For your business clients, no: a plain PDF by email will no longer be a compliant invoice. You'll need to go through an approved platform. For sales to private individuals, you carry on as normal, but with the e-reporting obligation.
Am I affected as a sole trader / micro-enterprise? Yes. You must be able to receive electronic invoices from 1 September 2026, and issue your own (to your business clients) from 1 September 2027.
What's the risk if we're not ready? Beyond the planned fines (around €50 per non-compliant invoice and €500 per e-reporting failure, up to an annual cap of €15,000), the real risk is operational: no longer being able to receive or pay your suppliers' invoices. That's what brings a business to a halt day to day.
Do I have to change software? Not necessarily. If your current software connects to an approved platform, you're set. Otherwise, a free tool like Dougs' makes you compliant straight away.
How much does it cost? It can cost zero. Free, compliant solutions exist (such as Dougs' invoicing tool). Other platforms offer paid plans with advanced features, but for a small business, the free option is often more than enough to get started.
The key takeaways
- 1 September 2026: every business, including yours, must be able to receive electronic invoices.
- 1 September 2027: small and medium businesses must also issue their invoices in electronic format.
- The email PDF will no longer be enough between businesses: everything goes through an approved platform.
- Action #1: choose your approved platform, without delay.
- Selling to private individuals? You're affected by e-reporting + the obligation to receive.
- A free, compliant solution exists: the Dougs invoicing tool, usable even without being a client.
Electronic invoicing isn't an exciting topic, we'll grant you that. But it's one of those tasks that, handled early and with the right tool, will take you a single afternoon — and save you plenty of headaches come autumn.
At HK COM, our job is to help you see clearly through the digital landscape and prioritise: invoicing, AI, websites, social media… the topics pile up, and it's normal not to know where to start. We offer a free 30-minute discovery call to review your situation and identify the 2 or 3 priority actions. No jargon, no sales pressure. Book your discovery call.
📖 To go further: while you're getting your operations in order, take the chance to delegate your repetitive tasks to AI (quotes, follow-ups, emails…). And if you're wondering about the cost of your online presence, our guide on how much a website costs in 2026 answers it straight. Finally, our piece on the 10 digital questions every business owner asks covers the topics you shouldn't overlook.