What are the impacts of electronic invoicing for self-employed workers?

Key takeaways:

• Phased implementation calendar: receiving electronic invoices will be mandatory starting September 1, 2026, and issuing them will become mandatory as of September 1, 2027.

• Certified platform: you must choose a certified platform, either a PDP (partner digitalization platform) or a digitalization operator (OD).

• Invoice issuing: the platform issues the electronic invoice, extracts the data, and automatically transmits it to the tax authorities.

Want to know the impacts of electronic invoicing for self-employed workers? Mandatory for all entrepreneurs from 2027 onward, this is a digital invoicing process aimed at modernizing administration and fighting tax fraud. This new invoicing method disrupts the accounting of microenterprises. That's why Weepo details the real impacts of the reform on your activity: from choosing a certified platform to possible sanctions, as well as issuing the electronic invoice.

Reminder regarding the phased calendar

According to article 91 of the 2024 finance law, the phased implementation calendar for electronic invoicing is as follows:

• As of September 1, 2026: you are required to receive invoices from your suppliers electronically.

• Starting September 1, 2027: all companies must issue electronic invoices to their business clients (e-invoicing) and transmit their data to the tax administration (e-reporting).

The obligation to choose a digitalization platform

Types of certified platforms

There are two types of certified platforms that allow you to issue your electronic invoices:

1. Partner digitalization platform (PDP): a platform registered with the tax administration that can issue, receive, and transmit electronic invoices to your clients, their platforms, and the tax administration. It can meet the specific needs of your self-employed business.

2. Digitalization operator (OD): provides the same functionalities as a certified platform as it outsources services, but it is not registered by the State.

Checks to do before choosing your platform

If you choose a partner digitalization platform, make sure to perform the following checks:

💡Did you know? : To support this transition, the DGFIP has published a list of the first 101 certified platforms that enable you to issue and receive electronic invoices compliant with legal requirements. Check this link to learn more: Switch to electronic invoicing | impots.gouv.fr.

The impact on issuing an invoice

The new mandatory mentions

Until now, all invoices, electronic or not, must be written in French, issued in two copies, and include a set of mandatory mentions. However, as of July 1, 2027, four new mandatory mentions must appear on your invoices:

1. The SIREN number (9 digits) of your client if located in France;
2. The delivery address of your client if different from their billing address (for goods sales);
3. The nature of the operation invoiced (goods delivery, service provision, or mixed activity);
4. The statement “option for payment of VAT on debits” (to be indicated only if you have opted for this regime).

Issuing via the platform

Your electronic invoices must be issued directly from your chosen platform, either by providing the required data (customer information, your SIRET number, etc.) or by uploading a PDF invoice for automatic pre-filling of the relevant fields. The platform then takes over to structure the invoice in electronic format, extract and transmit the data and transactions to the tax authorities.

The need to comply with e-reporting

Electronic invoicing now requires you to comply with e-reporting, i.e., transmitting all data related to your commercial transactions to the tax authorities. This obligation concerns sales to individuals and international transactions (intra-community deliveries, exports, etc.). The aim for the tax authorities is to reconstruct companies' economic activity and real revenue.

The benefits of electronic invoicing for self-employed workers

Electronic invoicing also brings several benefits to your self-employed business:

What are the consequences if you do not comply with the calendar?

If you do not use a certified platform to issue your invoices, you risk financial penalties up to €500 or €1,000 as well as losing the right to deduct VAT from your purchases and to receive valid invoices from your suppliers. As for not performing e-reporting, this can be penalized up to €250 per invoice.

💡Good to know: this reform easily detects irregularities and missing required mentions on invoices, which greatly exposes companies to sanctions for failing to comply with the LME ("Loi de modernisation de l'économie").

Electronic invoicing for self-employed workers: key takeaways

You now know the impacts of electronic invoicing on self-employed workers. Let's sum them up:

1. Electronic invoicing requires you to use a certified digitalization platform to issue your invoices.

2. When choosing your platform, check its registration with the tax authorities, the confidentiality of exchanges, its functionalities, and its ability to support the electronic format.

3. Electronic invoicing leads to the addition of 4 new mandatory mentions on your invoices in addition to the current ones.

4. The reform includes the need to master e-reporting to transmit all data related to your transactions to the tax administration.

5. Electronic invoicing makes exchanges with the tax authorities and between companies easier, ensures better data traceability, and saves you time.

6. Failure to comply with these new invoicing rules may result in financial penalties and loss of several benefits as a self-employed worker.

Additionally, see our article on how to correctly draft your freelance invoice.