What is changing?
France is rolling out a new digital invoicing system for businesses. The reform, known as facturation électronique, changes the way businesses exchange invoices and report certain transaction information to the French tax authorities.
The important thing to understand is that electronic invoicing mainly concerns transactions between businesses. In particular, it applies to relevant transactions between businesses established in France that are subject to French VAT, including micro-entrepreneurs who benefit from the franchise en base de TVA.
A PDF invoice simply emailed to another business will not meet the new definition of an electronic invoice. For transactions covered by the reform, invoices will need to pass through a Plateforme Agréée (PA), an electronic invoicing platform registered with the French tax authorities.
The reform is being introduced in stages.
Does this affect micro-entrepreneurs?
Yes. Micro-entrepreneurs are included in the reform. Being a micro-entrepreneur or benefiting from the franchise en base de TVA does not automatically take you outside the system.
The key dates are:
- From 1 September 2026: all businesses must be able to receive electronic invoices from suppliers who are required to issue them.
- From 1 September 2027: micro-enterprises, TPEs and SMEs must also be able to issue electronic invoices for relevant B2B transactions and comply with the applicable e-reporting requirements.
So, as a micro-entrepreneur, the first deadline has already arrived: you should now have a system in place that can receive electronic invoices.
Who does this actually apply to?
This is an important distinction for self-employed chefs.
The new e-invoicing requirement is not about every person you buy from or every client you cook for. It primarily concerns business-to-business transactions between relevant businesses.
For example, if you provide a private chef service to a French event company, restaurant, agency or other registered business, that transaction may fall within the B2B electronic invoicing system.
On the other hand, if your client is a private individual, you do not simply send them an electronic invoice through the B2B system. Instead, certain information about transactions with private customers falls under e-reporting, which is the separate electronic transmission of transaction information to the tax authorities.
This distinction is particularly important for private chefs, because many will have a mixture of private clients and professional clients.
What about food shopping and other business purchases?
This is probably the bit that will matter most to a busy chef:
You do not suddenly have to upload every food receipt or supermarket purchase to your electronic invoicing platform.
The new system does not replace your normal bookkeeping.
If you buy ingredients from a supermarket or another supplier where the purchase does not involve a French B2B electronic invoice, you continue to keep your receipts and records as you have done previously.
Where you purchase from a French business that is covered by the new B2B e-invoicing system, you may receive an electronic invoice through your chosen platform. Your platform is there to handle the electronic invoice flow and the required transmission of data — it is not a replacement for keeping your normal business records.
As a micro-entrepreneur, you still need to maintain your basic bookkeeping and retain the appropriate invoices, receipts and other supporting documents for your business. The simplified micro-entrepreneur regime does not mean that record-keeping disappears.
In other words, you are not expected to turn every food shop into an electronic invoice just because you are a chef.
Digital invoicing for self-employed chefs – what does it mean?
Whether you're cooking at weddings, running pop-up dinners, offering private chef services or catering corporate events, invoicing is part of running a business.
The new system is intended to:
- Reduce fraud and administrative errors.
- Standardise the way business invoices are exchanged.
- Improve the transmission of information to the tax authorities.
- Make the invoicing process more digital and consistent across French businesses.
For a chef, however, the practical change is fairly straightforward: choose a suitable platform, continue keeping your normal business records, and make sure you understand which of your clients and transactions fall under the new rules.
Speak to Your Accountant
If you already work with an accountant, now is a good time to ask them how the reform applies to your particular business.
They can recommend invoicing software or a Plateforme Agréée that is compatible with the new system and help you choose a solution that suits the size and needs of your business.
When I spoke to my own accountant, they recommended JeFacture.com as a platform to consider. They felt it was straightforward to use, offers good value for money, and is well suited to small businesses and micro-entrepreneurs preparing for the new electronic invoicing requirements.
Of course, the best solution will depend on your own business, so it's always worth discussing the options with your accountant before deciding which platform or software is right for you.
The French government confirms that businesses are free to choose their platform from the registered Plateformes Agréées.
Choosing your system now can save time and avoid unnecessary disruption when your own obligation to issue electronic invoices comes into force in September 2027.
The Bottom Line
The move to electronic invoicing is a major administrative change for French businesses, but it doesn't mean that a self-employed chef suddenly has to put every receipt, food purchase or expense through an electronic invoicing platform.
The key point is that the new e-invoicing system primarily concerns business-to-business transactions between relevant registered businesses. Transactions with private individuals are dealt with through the separate e-reporting system, where applicable.
For micro-entrepreneurs, the first stage is already underway: from 1 September 2026, businesses must be able to receive electronic invoices. From 1 September 2027, micro-enterprises will have to issue electronic invoices for relevant B2B transactions and comply with the applicable e-reporting requirements.
In the meantime, your normal bookkeeping continues. Keep your invoices, receipts and business records as you have always done, and speak to your accountant about choosing a suitable electronic invoicing platform.
A little preparation now should make the transition much easier — leaving you to concentrate on what you do best: creating great food for your clients.
Disclaimer: This blog post is intended as a general overview of the electronic invoicing changes in France and should not be considered legal, tax or accounting advice. The rules that apply to you may depend on your business structure, VAT status, clients and the type of transactions you carry out. If you are unsure how the reforms affect your business, it is always best to seek advice from a qualified accountant or other professional adviser.
