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. Sources (3)
Service-publicService-public: e-invoicing has been in effect since 1 September 2026Service-publicService-public: micro-entreprise thresholds raised for 2026 to 2028digital-strategy.ec.europa.euEuropean Commission: AI Act transparency rules applicable since 2 August 2026
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.
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. Service-public
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, customer service agent.
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. Service-public
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.
Written by Razvan Toma, founder of LegalRapide. How we check our figures · LinkedIn