On 1 September 2027, your invoices go out through an approved platform
Your business already receives e-invoices. In less than a year, it will have to issue them too. Here are the dates, what to do beforehand, and what Puwapi does for you.
Two deadlines, and you are between them
Receiving has been mandatory since September 2026. Issuing becomes mandatory for small businesses and SMEs in September 2027. In between is the time to choose your tool.
- Receive
Every business must be able to receive e-invoices. Large companies and mid-sized companies already issue them.
- Choose your tool
Small businesses and SMEs choose the approved platform their invoices will go out through. Switching software at the last minute costs more.
- Issue
Small businesses and SMEs issue their invoices in electronic format, and send the tax authorities the data on their sales to consumers and abroad.
Are you ready?
Tick what is already done. Nothing is sent: the list stays in your browser.
Start with your SIREN: everything else follows from it.
In Puwapi, you invoice just as before
You create the invoice in the same screen as usual. Puwapi puts it in the right format, finds your client in the Directory, sends it through the approved platform, then reports the payment when it comes in.
- Directory registration from your settings
- Supplier invoices received straight into your expenses
- FEC export and VAT for your accountant
- Checked against the Factur-X formatMandatory details and VAT checked
- Sent through the approved platformThe recipient is found in the Directory
- Received by Atelier MorelIn its own software, whatever it is
- Collected, status sentThe payment notice goes out on its own
How many e-invoices per month
An invoice that is sent and then paid counts as two documents: the invoice, and its payment status. A supplier invoice received counts as one.
The reform’s vocabulary, in plain terms
- Approved platform
- An operator registered by the French tax authorities, through which your invoices are sent and received. Puwapi connects to one for you.
- Directory
- The list that says which platform each company’s invoices should be sent to, based on its SIREN.
- Factur-X
- A PDF invoice a person can read, which carries the same data in a form a machine can read.
- “Collected” status
- The message saying the invoice has been paid. It is mandatory, and Puwapi sends it when the payment comes in.
- E-reporting
- Sending the data on sales that do not go through an invoice between businesses: sales to consumers, clients abroad.
What people ask us about the reform
Is e-invoicing mandatory for my small business?
Yes, in two steps. Since 1 September 2026, every business subject to VAT in France must be able to receive e-invoices. From 1 September 2027, small businesses, SMEs and micro-businesses must also issue them for their sales to other businesses. Large companies and mid-sized firms have been issuing since September 2026.
Are micro-entrepreneurs and sole traders affected?
Yes, including those under the VAT exemption threshold. They have received supplier invoices electronically since September 2026, and will issue their invoices to other businesses electronically from September 2027.
What about sales to consumers?
A sale to a consumer does not go through an e-invoice. The business does, however, send the data of these sales to the tax authority, as with sales abroad: this is e-reporting, which also goes through the approved platform.
Are non-profit associations affected?
The reform covers businesses established in France that are subject to VAT. An association is therefore only affected if it is subject to VAT for its activities. If in doubt, ask your accountant.
What is an approved platform?
It is the only intermediary recognised by the tax authority to issue, receive and transmit e-invoices and their data. Invoicing software that is not itself registered must be connected to an approved platform. You can change platform later on.
Is a PDF sent by email still valid?
Not between businesses once the issuing obligation applies to you: the invoice must go out in a structured format, through an approved platform. With Puwapi, you create the invoice as usual and it goes out in the right format.
Be ready well before September 2027
Try e-invoicing with the full Business plan for 14 days. No credit card required.
Start your trial