# E-invoicing 2027: what becomes mandatory, and how to get set up?

Updated : 2026-10-24 · Source : https://legalrapide.fr/en/facturation-electronique/

From **1 September 2027**, **SMEs and micro-enterprises** will have to **issue** their invoices electronically, through an approved platform; large companies and mid-sized companies (ETI) already do so. Since **1 September 2026**, all businesses established in France and liable for VAT must be able to **receive** electronic invoices. The obligation covers sales between French VAT-registered businesses; transactions with consumers or customers abroad fall under data transmission (e-reporting). An existing SAS, SASU, SARL or EURL is affected just like a new company.

## The timeline
| Obligation | Large companies and ETIs | SMEs and micro-enterprises |
|---|---|---|
| Receive electronic invoices | Since 1 September 2026 | Since 1 September 2026 |
| Issue electronic invoices | Since 1 September 2026 | From 1 September 2027 |

## What is covered
- **Electronic invoice**: sales and purchases between businesses established in France and liable for VAT.
- **E-reporting**: sales to consumers and transactions with other countries do not go through e-invoicing, but their data must be sent to the tax authorities.

## What you need to do
1. Map your invoicing flows: who invoices you, whom you invoice, consumers or businesses, in France or abroad.
2. Choose an approved platform, which issues, receives and transmits invoices and certain data to the tax authorities.
3. Adapt your processes: entry, approval and archiving of invoices.

## With LegalRapide
- **Company formed with us**: e-invoicing is included in the Sérénité plan, with our partner chartered accountant.
- **Existing company** (SAS, SASU, SARL, EURL): we can set you up too. Email [hello@legalrapide.fr](mailto:hello@legalrapide.fr?subject=Facturation%20%C3%A9lectronique) with your company's name and SIREN number: we will get back to you with the steps to follow and the price.

## FAQ
**Does my small SASU already have to issue electronic invoices?**
No: SMEs and micro-enterprises start issuing them on 1 September 2027. But it must be able to receive them since 1 September 2026.

**Are invoices to consumers covered?**
Not by e-invoicing, but their data falls under e-reporting.


## Sources
- [Service-public: e-invoicing has been in effect since 1 September 2026](https://entreprendre.service-public.gouv.fr/actualites/A18953)