Micro-entrepreneurs: what changes

The persistent belief runs: “I am under the VAT franchise, e-invoicing does not concern me.” On the first date of the calendar, that is wrong. On 1 September 2026, every business established in France must be able to receive electronic invoices, micro-entrepreneurs and VAT-exempt businesses included. Your suppliers will start sending you Factur-X files whether you are ready or not.

Concretely, receiving means having designated an accredited platform (plateforme agréée, PA) for reception; it is the platform that hands you the electronic invoices addressed to your SIREN. Issuing comes in two steps: large and mid-size companies issue from September 2026, and the obligation to issue extends to small businesses and micro-entrepreneurs on 1 September 2027.

What does not change: the VAT franchise stays the VAT franchise. Charging no VAT exempts you neither from receiving electronic invoices nor, in time, from issuing them. Transactions with foreign clients remain outside domestic e-invoicing and fall under e-reporting, through your accredited platform.

Until then, the useful reflex is simple: know how to read what is coming. A Factur-X invoice carries a PDF and hidden data your accountant or software will use; Pruvue opens and checks both in your browser, free for reading and the verdict, with no account and nothing sent. For how your obligations apply to you, ask your adviser or the official sources below.