# What changes for business founders in 2027?

Updated : 2026-10-24 · Source : https://legalrapide.fr/en/entreprendre/ce-qui-change-2027/

In 2027, the major change for small businesses is **e-invoicing**: from **1 September 2027**, SMEs and micro-entreprises will have to **issue** their invoices electronically, through an approved platform. Everything else is already in place and will stay that way: **micro-entreprise thresholds** set for 2026 to 2028 (€83,600 for services), **AI transparency** mandatory since 2 August 2026, and a **director's personal address** that can be protected. The 2027 rates for legal fees have not yet been published: the amounts shown are those currently in force.

## E-invoicing: issuing from 1 September 2027
Since 1 September 2026, every business established in France and subject to VAT must be able to **receive** e-invoices for its purchases from other French businesses. On **1 September 2027**, the obligation to **issue** them extends to SMEs and micro-entreprises, after large companies and mid-sized companies. A company set up in 2027 must choose its approved platform from the start. See [e-invoicing: what becomes mandatory](/en/facturation-electronique/).

## Micro-entreprise: thresholds valid until 2028
The thresholds raised for 2026 to 2028 apply in 2027: **€83,600** for services (compared with €77,700 before 2026) and **€203,100** for sales (compared with €188,700). VAT exemption: €37,500 for services, €85,000 for sales, thresholds unchanged.

## Launching an AI service: transparency is mandatory
Since 2 August 2026, a chatbot or voice agent must say that it is an AI, unless this is obvious. A founder who develops such a tool under their own name bears this obligation. Concrete examples: [AI phone receptionist](/en/entreprendre/pistes/standard-telephonique-ia-artisans/), [customer service agent](/en/entreprendre/pistes/agent-ia-service-client-ecommerce/).

## Director's personal address
The director can ask for their personal address not to be made public, and since 5 May 2026 the company can file an extract of its articles of association limited to the necessary information. See [hiding your personal address](/en/reponses/masquer-adresse-personnelle/).

## Setup costs: the amounts in force
A SASU costs €223.56 incl. VAT in legal fees in mainland France at current rates (greffe, beneficial owners, legal notice); with the Essentiel plan, the service is €0 excl. VAT. The 2027 rates will be added here as soon as they are published. See [how to set up a SASU in 2027](/en/guides/sasu/).

## Sources
- [Service-public: e-invoicing has been in effect since 1 September 2026](https://entreprendre.service-public.gouv.fr/actualites/A18953)
- [Service-public: micro-entreprise thresholds raised for 2026 to 2028](https://entreprendre.service-public.gouv.fr/actualites/A18813)
- [Service-public: basic VAT exemption](https://entreprendre.service-public.gouv.fr/vosdroits/F21746)
- [European Commission: AI Act transparency rules applicable since 2 August 2026](https://digital-strategy.ec.europa.eu/en/news/commission-starts-enforcing-ai-act-rules-and-new-transparency-requirements-2-august)
- [Service-public: directors can protect information about their personal home address](https://entreprendre.service-public.gouv.fr/actualites/A18435)