A major reform of billing rules in France will soon come into force, with significant financial consequences for all businesses, even the smallest.
The lowering of the VAT franchise threshold at only € 25,000 rocked the world of micro-enterprises last week, so much so that the government had to retroped in disaster and suspend the measurement, time to launch a ” consultation ”. The main concern of self-employed entrepreneurs focused on the administrative and financial burden induced by becoming liable for VAT.
If this threat seems to be dismissed for them, at least for the moment, another regulatory development is looming on the horizon, with much deeper implications: the generalization of electronic invoicing. This background blade, whose entry into force was initially planned for 2024 before being pushed two years, will affect all companies, regardless of their size and turnover.
Because Electronic billing will apply to all companies established in France and subject to VAT, Including those benefiting from the basis franchise, such as auto-entrepreneurs. The basis of a base being a exemption from VAT collection, It grants the status of non -liable, and not subjected. Thus, companies that benefit from it, such as micro-entrepreneurs or artists-authors, are considered as non -taxable taxable personand are therefore subject to the obligation of electronic invoicing.
Please note, invoices issued in the form of digital files, such as a scanned paper document, a PDF, a Word or an Excel, are not considered valid electronic invoices. This qualification means a standardized generation and transmission of data transmission, which makes it possible to ensure it authenticity, integrity and readabilityas for electronic signature.
Thus, it will no longer be possible to edit and send your own invoices by email to its customers, or to receive those of its suppliers in the same way: it will be necessary to go through a Partner dematerialization platform (PDP) approved by the tax administration. And in terms of private for -profit companies, these services will obviously not be free.
At business time scale, the entry into force of this system is (almost) for tomorrow. Concerning emission of electronic billsshe will be Compulsory from September 1, 2026 For large companies and intermediate -sized companies (ETI), and From September 1, 2027 For small and medium-sized enterprises (SMEs) and micro-enterprises.
But for receipt of electronic invoices On the other hand, it will become compulsory for absolutely all companies From September 1, 2026. Before this date, all auto-entrepreneurs, artists-authors and independents must have chosen a partner dematerialization platform adapted to their activity … and paying to issue and receive their invoices.