Image from Openverse (CC BY)Key points:
- Self-employed workers fall within the scope of the reform as soon as their clients are French companies subject to VAT, even when the self-employed worker benefits from the VAT base exemption.
- Mandatory reception of electronic invoices from 1 September 2026, mandatory issuance from 1 September 2027 for micro-entrepreneurs.
- The mention “TVA non applicable, art. 293 B du CGI” remains compulsory and must appear on every invoice.
- Henrri, Facture.net, Indy and Tiime offer free or freemium plans compatible with an authorised partner dematerialisation platform.
The French electronic invoicing reform for self-employed workers is not limited to large companies: every micro-entrepreneur invoicing French companies must prepare for it. However, timelines, mandatory mentions and software choices differ significantly from those applicable to SMEs and mid-cap companies. The specific situation of micro-entrepreneurs, often under VAT exemption and with low invoice volumes, calls for a clear framework: who is concerned, when, with which mentions, and with which tool.
This guide covers the obligations applicable to micro-entrepreneurs from September 2026, the distinction between B2B and B2C, the specific case of the VAT base exemption, and the software solutions, free or freemium, that meet the standard needs of an independent worker.
Auto-entrepreneur, micro-entrepreneur: who falls within the scope of the reform
The status of auto-entrepreneur, legally renamed micro-entrepreneur in 2016, refers to a sole trader benefiting from a simplified tax and social security regime. The annual turnover threshold determines whether the regime applies, but does not affect the application of the e-invoicing reform. Any independent worker registered in the SIRENE registry and invoicing another French VAT-registered company falls within the scope.
The French tax authority confirmed this position in several publications, notably on the page dedicated to micro-entrepreneurs on impots.gouv.fr. The VAT base exemption, which exempts the micro-entrepreneur from collecting and paying VAT, does not exclude them from the scheme. The central criterion is the nature of the transaction and the status of the client, not the turnover.
Three scenarios apply:
- Sales to a French company subject to VAT (domestic B2B): mandatory electronic invoice through a platform.
- Sales to an individual (B2C): no mandatory electronic invoice, but mandatory e-reporting of transaction data.
- Sales to a foreign client or a non-taxable person: e-reporting only.
The scope covers services, goods sales and mixed operations. To understand the overall architecture of the system and the actors involved, this complete guide to electronic invoicing places the reform in its legal context.
Reception and issuance: two distinct deadlines for micro-entrepreneurs
The 2024 Finance Act, in its article 91, set the final timeline after several postponements. Two dates structure the compliance roadmap for micro-entrepreneurs:
- 1 September 2026: mandatory reception of electronic invoices for all companies established in France, regardless of size. A self-employed worker must therefore be able to receive a dematerialised invoice from a supplier from this date.
- 1 September 2027: mandatory issuance of electronic invoices for small businesses and micro-entrepreneurs, as well as for SMEs outside the scope of large and mid-cap companies. Mid-cap and large companies must issue from 1 September 2026.
This reception/issuance distinction is crucial in practice. A self-employed worker invoicing an SME may continue issuing invoices in unstructured PDF format until 31 August 2027. However, from September 2026, they must accept and process dematerialised invoices received from their suppliers. The electronic invoicing timeline details the milestones and their articulation by company category.
The challenge of the reception phase is mainly practical: having a channel to receive invoices through an authorised partner dematerialisation platform or through the Public Invoicing Portal. Most software solutions on the market, free or paid, have integrated this function by default since the second half of 2025.
B2B, B2C, B2G: the exact scope to know
The reform does not cover all operations invoiced by a micro-entrepreneur. The distinction depends on the client’s status and place of establishment.
Operations within the scope of e-invoicing (mandatory transmission via a platform):
- Sales of goods or provision of services to a VAT-registered company established in France.
- Sales to another French micro-entrepreneur (still subject to VAT, even when exempt).
- B2G operations (Business to Government) with a public administration: e-invoicing has already been mandatory through Chorus Pro since 2017 for public procurement.
Operations outside the e-invoicing scope but within the e-reporting scope:
- Sales to an individual (B2C): an aggregated turnover statement must be sent to the tax authority. For a micro-entrepreneur under the VAT exemption, the e-reporting content is simplified, without VAT collected data.
- Sales to a foreign client (intra-EU or outside EU): data transmission to the tax authority through the self-employed worker’s platform.
Operations completely outside the scope:
- Operations between individuals (a self-employed worker can only operate B2B or B2C in their professional activity).
- Internal expense reports.
The French tax doctrine bulletin (BOFIP), reference BOI-TVA-DECLA-30, defines the modalities of e-reporting. The audit control trail remains mandatory for any invoice, electronic or not, kept for six years (ten years for accounting documents).
“The electronic invoicing obligation applies to all companies established in France subject to VAT, regardless of their turnover, when they carry out operations with another taxable company.” – French tax authority, “La facturation electronique” page on impots.gouv.fr, 2026
Mandatory mentions on a micro-entrepreneur’s invoices
Dematerialisation does not modify the mandatory mentions on an invoice. The structuring in Factur-X, UBL or CII format makes these mentions readable both by humans (PDF layer) and by computer systems (XML layer). For a self-employed worker, the list remains the one defined in articles 242 nonies A of annex II to the French general tax code and 289 of the same code:
- Full identity of the issuer: name and surname (or company name), address, SIREN number.
- SIRET number of the place of business.
- Registration number with the trade and companies register (RCS) for commercial activities, or with the trades directory (RM) for craft activities. Mention “Dispense d’immatriculation au registre du commerce et des societes” for liberal professions.
- Invoice number, sequential and continuous.
- Issuance date and date of provision of service or delivery.
- Client details (name, address, and SIREN if professional).
- Description of products or services, quantity, unit price excluding VAT.
- Total excluding VAT and total including VAT (equal to excluding VAT under exemption).
- Payment terms, due date and rate of late payment penalties.
- Mention of the flat-rate fee of 40 euros for recovery costs (professional clients).
- Specific mention for VAT base exemption: “TVA non applicable, art. 293 B du CGI”.
This mention, set out in article 293 B of the French general tax code, is mandatory for any micro-entrepreneur under exemption. It replaces the indication of a rate and amount of VAT. If exemption thresholds are exceeded during the year, the mention disappears in favour of applicable rates from the day of the threshold breach.
In Factur-X format, these mentions are integrated in the structured XML layer (machine-readable data) and in the readable PDF/A-3 layer. Software providers handle this format automatically, which avoids manual entry errors. Format compliance is verified by the platform before routing.
How to choose an invoicing tool for a micro-business
Choosing a tool for a self-employed worker meets three main criteria: cost (zero or very low), coverage of the micro-entrepreneur regime (adapted mentions, no VAT), and compatibility with an authorised partner dematerialisation platform. Three families of solutions stand out.
Fully free solutions: Henrri (Rivalis), Facture.net (Cegid). Free model thanks to partnerships or advertising, sufficient features for low invoice volume.
Freemium or basic free solutions: Indy, Tiime, with paid upgrades when accounting needs appear.
Specialised micro-entrepreneur solutions: MaCompta.fr, Mon-AutoEntreprise, covering invoicing, turnover monitoring and URSSAF declarations.
For a wider comparison covering small and medium-sized businesses, the best electronic invoicing software in 2026 details solutions positioned above the micro-entrepreneur target. For structures going beyond the micro-business and switching to the standard regime, electronic invoicing for very small business examines the options sized for higher volumes.
The PDP criterion is decisive. An authorised partner dematerialisation platform is certified by the French tax authority after review of an application covering security, interoperability and compliance with standardised formats (Factur-X, UBL, CII according to the EN 16931 standard). Without a PDP, the self-employed worker must use the Public Invoicing Portal, whose scope has been reduced compared to the initial project.
Free and freemium tools for self-employed workers compatible with electronic invoicing
The table below summarises four solutions adapted to micro-entrepreneurs, with their key features and their PDP positioning.
| Tool | Model | PDP status (French tax authority) | Factur-X format | Ideal for |
|---|---|---|---|---|
| Henrri | Free (Rivalis) | Application submitted | Yes | Self-employed service providers |
| Facture.net | Free (Cegid) | Routing via Cegid (group PDP) | Yes | Trade and craft self-employed workers |
| Indy | Freemium (free basic) | Application submitted | Yes | Liberal professions, BNC tax regime |
| Tiime | Freemium (micro plan) | Application submitted | Yes | Self-employed workers with an accountant |
Henrri is one of the most used solutions by micro-entrepreneurs for its zero cost and dedicated interface. The publisher Rivalis has submitted an application for PDP certification, which should enable native invoice routing without an intermediary. The free version covers invoice creation and sending, payment tracking and reminders.
Facture.net is published by Cegid, a historical player in management software. The free version is funded by premium features and the use of the Cegid brand for routing through the group’s PDP. Factur-X compatibility is integrated.
Indy offers a very limited free version sufficient for a micro-entrepreneur in secondary activity. The paid version (from 9 euros excluding tax per month) adds full accounting, URSSAF declaration and assistance with VAT management when thresholds are exceeded.
Tiime addresses self-employed workers supported by an accounting firm. The micro plan is free or very low cost, with onboarding through the firm. The Tiime PDP certification is being processed.
“Software providers play a central role in the compliance of micro-entrepreneurs. Choosing a tool certified as a PDP, or attached to a group PDP, considerably simplifies the issuance phase from September 2027.” – AIFE, French Agency for State Financial Computing, technical communication 2026
Practical steps: registering with a PDP or using the Public Invoicing Portal
Two paths are available for a self-employed worker wishing to comply from September 2026 for reception and September 2027 for issuance.
Path 1: routing through the PDP of one’s invoicing tool
This is the simplest path. The software publisher (Henrri, Facture.net, Indy, Tiime, Pennylane, etc.) directly handles invoice routing through its own PDP or a partner PDP. The self-employed worker has no additional steps beyond updating their software account. For a complete overview of authorised partner dematerialisation platforms (PDP) available, the dedicated content reviews the selection criteria and the list of certified PDPs to date.
Path 2: direct use of the Public Invoicing Portal
The PPF (portailpro.gouv.fr) is open to all companies established in France. A self-employed worker can create an account using their SIRET number and use the interface to enter, issue and receive electronic invoices. This path is suitable for very low invoice volumes, without dedicated software. The PPF is however limited to minimum features: manual entry, no integration with accounting software.
The choice between the two paths depends on volume and on the level of automation desired. Beyond a few invoices per month, the PDP via a publisher remains more efficient. The French tax authority encourages the use of PDPs to limit the load on the PPF.
Penalties for non-compliance
Decree no. 2022-1299 of 7 October 2022 and ordinance no. 2021-1190 of 15 September 2021 set the applicable penalties. For a self-employed worker not issuing an electronic invoice when required, the fine is 15 euros per invoice, capped at 15,000 euros per calendar year. Failure to comply with e-reporting (B2C transactions or transactions with foreign clients) is subject to a fine of 250 euros per submission, capped at 45,000 euros per year.
These amounts remain significantly lower than the cost of VAT non-compliance, but they can quickly accumulate in case of delayed implementation. A tolerance period is announced for the first months following the 1 September 2026 deadline, with no precise calendar to date.
The ordinance and decree are available on Legifrance. The page “La facturation electronique” of impots.gouv.fr offers an educational version, regularly updated by the French tax authority.
Best practices to anticipate the transition
Four actions are recommended for a self-employed worker to approach the reform without business disruption.
- Verify the PDP status of one’s current software publisher. If the publisher has not submitted a certification application and has not announced a partnership with a PDP, consider migrating. Henrri, Facture.net, Indy, Tiime and Pennylane are positioned to date.
- Update mandatory mentions today, particularly the “TVA non applicable, art. 293 B du CGI” mention. This mention will be read automatically by platforms and conditions the proper processing of the invoice.
- Test reception of an electronic invoice as soon as the software activates the function. The September 2026 phase will serve as a run-in for the September 2027 issuance phase.
- Keep invoices issued and received for at least 6 years (10 years for accounting documents). Electronic preservation with probative value requires timestamping and signature, automatically managed by compliant publishers.
A self-employed worker whose activity grows and exceeds the exemption thresholds (39,100 euros for services in 2025-2026, 91,900 euros for goods sales) must anticipate the switch to the standard VAT regime. The self-employed status and the reform and the resulting obligations are summarised in the content on mandatory electronic invoicing. Setting up a tool that handles VAT from the start avoids a painful migration at the time of the change.
Summary and key takeaways
Electronic invoicing for self-employed workers is part of the general reform set by the 2024 French Finance Act. Three pieces of information structure the compliance roadmap:
- The micro-entrepreneur status does not exempt from the reform. Any B2B flow with a French VAT-registered company falls within the scope, including under base exemption.
- Mandatory reception from 1 September 2026, issuance from 1 September 2027 for small businesses and micro-entrepreneurs. The schedule of reform deadlines sets out all dates by company type.
- The mention “TVA non applicable, art. 293 B du CGI” remains mandatory. Choosing a PDP-compatible tool (Henrri, Facture.net, Indy, Tiime, Pennylane) is sufficient to cover compliance without additional cost.
Official sources to follow for regulatory updates are impots.gouv.fr (French tax authority), portailpro.gouv.fr (Public Invoicing Portal), Legifrance for legal texts and the French tax doctrine bulletin (BOI-TVA-DECLA-30) for doctrinal clarifications.
FAQ
Are self-employed workers concerned by the French e-invoicing reform ?
Yes, as soon as they invoice another French company subject to VAT, even if they themselves benefit from the VAT base exemption. The obligation to receive electronic invoices applies from 1 September 2026 to all companies, including micro-entrepreneurs. The obligation to issue electronic invoices via a PDP applies from 1 September 2027 to small businesses and micro-entrepreneurs. Sales to individuals (B2C) remain outside the scope of e-invoicing but fall under the e-reporting obligation.
Which mandatory mentions must a VAT-exempt self-employed worker include on invoices ?
The required mention is “TVA non applicable, art. 293 B du CGI”, alongside the standard information: name and address of issuer and client, SIREN number, invoice number, issuance date, description of services or goods, quantities, unit price excluding VAT, total excluding VAT, payment terms and deadline. The SIRET number and the mention “Dispense d’immatriculation au registre du commerce et des societes” must be verified depending on the activity (commercial, craft or liberal profession).
Which free tool to choose for electronic invoicing as a micro-entrepreneur ?
Several French software providers offer free or freemium plans adapted to micro-entrepreneurs: Henrri (free, edited by Rivalis), Facture.net (edited by Cegid), Indy (free basic version), Tiime (micro plan). The main criterion in 2026 is the ability of the provider to route invoices through an authorised partner dematerialisation platform. Pennylane, Tiime, Indy and Henrri have either submitted an application or obtained certification from the French tax authority.
Is registration on the Public Invoicing Portal mandatory to issue electronic invoices ?
Registering with a PDP through one’s invoicing tool is sufficient in most cases. The Public Invoicing Portal (portailpro.gouv.fr) remains accessible to companies that do not want to use a commercial PDP, but its functional scope has been reduced compared to the initial project. For a self-employed worker already equipped with invoicing software, routing through the PDP of the editor is the most direct route.