Glossary
E-invoicingfacturation électronique
French mandatory e-invoicing requires VAT-registered businesses to issue and receive business-to-business invoices in a structured format through an approved platform; e-reporting passes the data of other transactions, notably with consumers, to the tax authority.
The timetable for a vet practice (SME or micro-business):
- since 1 September 2026: receive supplier invoices electronically, through an approved platform chosen by the practice;
- from 1 September 2027: issue e-invoices for work billed to businesses (farmers, companies, other practices), and e-report the daily total of consumer transactions and the related payments.
Penalties were raised by the 2026 Finance Act: €50 per non-electronic invoice and €500 per missed e-reporting transmission, capped at €15,000 a year each.
Sources
See also
- Approved e-invoicing platform An approved platform is a provider registered by the French tax authority, for three renewable years, through which businesses send and receive e-invoices and report transaction data.
- Chorus Pro Chorus Pro is the French government e-invoicing portal through which every invoice to the State, local authorities or public bodies must pass.
- Secure till software French VAT law (article 286, I, 3° bis of the General Tax Code) requires every business that records payments from consumers to use till software meeting conditions of inalterability, security, retention and archiving of data.