September 1, 2026, passed quietly in many workshops. Yet, since that date, any business subject to VAT must be able to receive electronic invoices. And in one year, on September 1, 2027, it will be the turn of artisans and small businesses to send them.
One question keeps coming up everywhere on this topic, and it’s one of the most searched on Google: “My clients are private individuals—does this concern me?” The short answer: yes, but not in the way you might think. I build quoting and invoicing tools for artisans, so here’s what’s really changing, case by case, without the jargon. I verified this information in September 2026 on official government websites; the details may still evolve, and your accountant remains the best person to confirm your situation.
Electronic invoicing in two phases
As of September 1, 2026: all businesses must be able to receive electronic invoices. Large companies and mid-sized businesses must also issue them.
As of September 1, 2027: SMEs, small businesses, and micro-enterprises will also have to issue them.
An electronic invoice isn’t just a PDF sent by email. It’s a structured file in UBL, CII, or Factur-X format (a PDF embedding its data), transmitted through a platform approved by the state. Your platform sends it to your client’s, while also forwarding the necessary data to the tax authorities.
What’s already mandatory: receiving invoices from your suppliers
This is a point many artisans have overlooked. Large suppliers—like a national wholesaler of materials or a major equipment rental company—must already send you their invoices electronically. To receive them, you need an approved platform.
Concretely: choose a platform from the official list published by the tax authorities, open an account there, and ensure your business appears in the directory so your suppliers know where to send their invoices. If you haven’t done this yet, it’s the first thing to address—before even thinking about your own invoices.
Your clients are private individuals: what changes, and what doesn’t
Good news: your invoices to private individuals won’t become electronic. After fixing Mrs. Martin’s water heater, you can still hand her a paper invoice or a PDF.
What changes is e-reporting. Starting September 1, 2027, the data from these sales must be reported to the tax authorities: the daily cumulative amounts and the corresponding VAT, not the details of each invoice. Your platform handles this, at a frequency depending on your VAT scheme. But first, your sales must be recorded there—which is where handwritten invoices become problematic.
And if you’re a micro-entrepreneur without VAT? You’re still affected. The VAT exemption changes the wording on your invoices, but not your obligations under the reform.
You also work with professionals
A plumber working in a restaurant, a mason subcontracted by a general contractor, a carpenter fitting out a shop: as soon as an invoice is sent to a French company, it must be electronic starting September 1, 2027.
Four new details will appear on your invoices at the same time:
the SIREN number of your professional client;
their delivery address, if it differs from their billing address;
the nature of the operation: sale of goods, service provision, or both;
if applicable, the option for VAT payment based on debits.
Start now by recording your professional clients' SIREN numbers in your files. It’s tedious work, but it’s exactly the kind of thing that can hold you up when everything needs to go out on time.
You create your quotes and invoices on Excel or Word
That’s where it gets tricky. Starting September 2027, an invoice typed in Word or Excel and then sent as a PDF to a professional client will no longer be compliant. And for private clients, your sales will have to go through your platform anyway.
You have two simple options:
switch to an invoicing software connected to an approved platform, which many software solutions already offer;
invoice directly from your platform’s space, if it allows it.
If your business is straightforward, an off-the-shelf software will do just fine. I say this all the more willingly since my specialty is custom solutions: they only make sense if your quotes or workflows are truly unique. I’ll explain how to decide between off-the-shelf software or custom development.
You have a custom-built tool or bespoke software
Some artisans have tools tailored to their needs: software that calculates quotes based on their rates, tracks projects, and generates invoices. There’s no question of scrapping everything. Most approved platforms offer a connection for this scenario: your tool generates the invoice in the correct format and sends it to them, and the platform handles the rest.
For a bulky Excel spreadsheet with macros, it’s often the right time to upgrade to a proper tool, whether it’s off-the-shelf or custom-built. That’s exactly the kind of project I handle: connecting an existing tool to a platform or building a quote and invoicing tool tailored to your workflow, ready for 2027. To see what that looks like, I’ve described an electrician’s custom tool, from the service request to the invoice.
The plan by September 2027
1. If not already done, choose an approved platform to receive your invoices: this has been mandatory since September 2026.
2. Categorize your clients: individuals on one side, professionals on the other.
3. Complete your professional client file: SIREN number, billing address, delivery address.
4. Choose how you will invoice: market software, platform space, or a custom tool connected to the platform.
5. Test it in the spring of 2027 with a few real invoices, so you don’t discover a problem on September 1st.
6. Talk to your accountant: they see all your invoices and will know what suits your case best.
What you risk if you are not ready
As of now, an invoice that should have been electronic but isn’t incurs a €50 fine, up to a maximum of €15,000 per year. Not having a platform to receive invoices exposes you, after a three-month warning, to a €500 fine, then €1,000 per quarter of delay. A first error corrected on its own, or within 30 days of the administration’s request, is not penalized.
The official details are on the Discover electronic invoicing page of the tax authority’s website.
Your questions about electronic invoicing
I’m a self-employed individual without VAT, am I affected?
Yes. You must be able to receive electronic invoices since September 2026, and from September 2027, issue your invoices to professionals electronically and transmit the data of your sales to individuals.
Is a PDF invoice sent by email considered an electronic invoice?
No. An electronic invoice contains structured data (UBL, CII, or Factur-X) and goes through an approved platform. Classic PDF remains possible for your individual clients.
Is the platform paid?
It depends: each platform sets its own prices, and some offer free plans for very small businesses. You are not required to choose the same one as your suppliers or clients: platforms communicate with each other.
All my clients are individuals; can I wait until 2027?
For your own invoices, yes: nothing changes before September 2027. However, receiving them is mandatory since September 2026: you already need a platform for your suppliers' invoices.
Let’s review how you handle invoicing?
If you create quotes and invoices manually, or with a tool you don’t want to give up, we can discuss this together—over the phone or video call. I’ll honestly tell you what suits you best: a market-ready software if that’s enough, or a tool integrated with your platform if your workflow requires it. You’ll leave with a clear plan for September 2027, even if you don’t work with me afterward.
