E-invoicing 2026 in France: the complete guide for freelancers and small businesses
Electronic invoicing is becoming mandatory for every French business. Here is the official timeline, what actually changes for a freelancer, and how to get compliant the simple way — straight from your phone.
The legal timeline for electronic invoicing
The reform is led by the DGFiP (France's Directorate General of Public Finances). It makes e-invoicing mandatory between VAT-registered businesses in France, along two major deadlines.
- 1 September 2026 Receiving — All businesses
Every business established in France and registered for VAT must be able to receive its supplier invoices in electronic format — with no exception based on size. In parallel, large companies and mid-cap firms must start issuing their invoices electronically.
- 1 September 2027 Issuing — SMEs, small businesses and micro-enterprises
The obligation to issue invoices in electronic format extends to SMEs, small businesses, freelancers and micro-entrepreneurs. On that date, the entire economic fabric switches over.
The dates above reflect the timeline set by the DGFiP at the time of writing. Receiving applies to all businesses from 2026; issuing is phased in by company size through 2027.
Who's affected? (in practice, everyone)
The obligation covers every business established in France and registered for VAT, for their business-to-business (B2B) transactions on national territory. This includes:
- Freelancers, independent contractors and liberal professions
- Micro-entrepreneurs and sole traders, including those under the VAT franchise scheme (article 293 B)
- Small businesses, SMEs, mid-cap firms and large companies
The case of sole traders under the VAT franchise scheme comes up often: not charging VAT doesn't mean you're outside the scope. You are a taxable person, so you're affected — from 2026 for receiving, then in 2027 for issuing.
What actually changes for a freelancer
Today, many freelancers send a PDF by email. Tomorrow, between VAT-registered professionals, that will no longer be enough: the invoice will have to be created in a structured format, pass through a platform and travel across the national network.
Before
A Word/PDF invoice sent as an email attachment, manually re-keyed by the client.
After
A structured electronic invoice, issued and received via a platform, with status tracking and data transmitted to the tax administration.
In concrete terms, you need a solution that can receive your supplier invoices (from 2026) and then issue your own (2027). That's exactly what an app like SoloFlow is for.
PPF, Approved Platforms, Peppol: how it works
Three building blocks structure the reform. No need to be an expert: your platform handles the technical plumbing.
- The PPF (Public Invoicing Portal)
- The reform's central directory, run by the French State. It lists businesses and consolidates the invoicing data transmitted to the tax administration.
- Approved Platforms (PA)
- Operators registered by the tax administration, authorised to issue, transmit and receive your invoices (formerly known as “PDP”). Each business chooses one. SoloFlow relies on A-Cube, an Approved Platform since June 2026.
- The Peppol network
- The European exchange standard that lets platforms talk to each other, including across borders. It's the “network” over which electronic invoices travel.
How SoloFlow gets you compliant
SoloFlow is a mobile mini-ERP built for freelancers. It covers the 2026 obligation with no accounting software and no computer:
- iOS and Android mobile app (plus web access) — your invoices in your pocket, even offline
- Receiving electronic invoices is free until 31 December 2026, so you can prepare for the deadline at no cost
- Issuing Peppol invoices with the Pro plan (€9.99/month), via A-Cube, an Approved Platform
- French legal mentions generated automatically (VAT franchise art. 293 B, late-payment penalties, SIRET, VAT scheme)
- Invoices, quotes and credit notes, contacts (CRM), tasks and calendar in a single app
- Interface available in 10 languages
Want to compare plans? Check out the pricing details or the full list of features.
Get ahead of the 2026 obligation, for free
Install SoloFlow, start receiving your electronic invoices today, and be ready on day one. No credit card, no commitment.
Frequently asked questions
Am I affected if I'm a sole trader under the VAT franchise scheme?
Yes. The VAT franchise scheme (article 293 B of the French tax code) does not exempt you from the obligation. A micro-entrepreneur is still a taxable person for VAT: you will need to be able to receive electronic invoices from 1 September 2026, then issue them from 1 September 2027.
From when must I be able to receive an electronic invoice?
From 1 September 2026, every business established in France and registered for VAT must be able to receive its supplier invoices in electronic format, regardless of size — including small businesses and micro-enterprises.
When will I have to issue my invoices in electronic format?
According to the timeline set by the DGFiP: from 1 September 2026 for large companies and mid-cap firms (ETI), and from 1 September 2027 for SMEs, small businesses and micro-enterprises.
Can I keep sending a simple PDF by email?
No, not anymore between VAT-registered professionals in France. A PDF sent by email is not an electronic invoice in the sense of the reform. The invoice will have to travel through a platform (an Approved Platform) in a structured format, then circulate across the network. You can still hand a readable PDF to a private individual customer.
What is an Approved Platform (PA)?
It's an operator registered by the tax administration, authorised to issue, transmit and receive electronic invoices on behalf of businesses (Approved Platforms were previously called “Partner Dematerialisation Platforms”, PDP). Each business chooses its platform; SoloFlow relies on A-Cube, an Approved Platform since June 2026.
What is Peppol and how does it relate to the French reform?
Peppol is the standardised European network that lets businesses exchange structured electronic invoices between different platforms, a bit like the network that connects banks. In France, invoices travel via the Approved Platforms and are consolidated by the Public Invoicing Portal (PPF), the reform's central directory.
How much does getting compliant with SoloFlow cost?
Receiving your electronic invoices is free until 31 December 2026, so you can prepare for the deadline at no cost. Issuing invoices via Peppol is included in the Pro plan at €9.99/month. You can start for free, with no credit card.
Do I need a computer or accounting software?
No. SoloFlow works on iOS and Android (and on the web), and lets you create, send and receive your Peppol invoices directly from your phone, including offline. No desktop accounting software is required.
SoloFlow is the pocket mini-ERP for freelancers: compliant invoicing, quotes, CRM and calendar, 100% mobile. Discover the app →
