French e-⁠invoicing: what changes for marketplace sellers

Receive in 2026, issue according to your size

The timetable separates three duties: receiving invoices, issuing invoices covered by the reform and transmitting certain tax data, known as e-reporting.

Service Public Entreprendre confirms this timetable. Selling through a large marketplace does not put you on its schedule: the French tax authority uses the seller’s size, as explained in FAQ question 1.4.

The French small-business VAT exemption, *franchise en base de TVA*, does not exclude you. You do not charge VAT, but you remain a taxable person for VAT purposes. You therefore already need to receive electronic invoices, even if your issuing deadline is 2027. The French Ministry of Economy explains this distinction.

Your customers determine the route

For an ordinary domestic B2B sale between two taxable businesses established in France, the invoice enters the mandatory electronic channel at your issuing deadline. This principle appears in Article 289 bis of the French Tax Code.

For a sale to a consumer, the change concerns sending transaction data to the tax authority. The customer does not need to join an approved platform. International transactions covered by the rules, including exports and certain purchases from foreign suppliers, also fall under e-reporting. The French tax authority details the transactions covered.

Payment data is a further requirement for certain transactions where VAT becomes due on receipt of payment. It does not automatically mean the net payout from your marketplace. The French tax authority distinguishes the three parts of the reform.

For a foreign business, a French VAT number alone does not trigger mandatory e-invoicing. Without a fixed establishment in France for VAT purposes, mandatory issuing and receiving do not apply; some transactions may require e-reporting. The French tax authority explains this situation. An operator’s request therefore needs checking separately.

Track three documents separately

Take a recent order and find these documents:

• The customer invoice records your sale. Identify who issued it, the buyer and any credit notes.
• The fee invoice records the service the marketplace supplies to you. Check the invoicing legal entity and where it is established. A brand operating in France does not prove that its service falls within domestic B2B invoicing.
• The payout statement explains the money received, including deductions and adjustments. A simple settlement statement does not replace the corresponding invoices.

Reconcile these three documents. For foreign commissions, check the rules for services purchased from a foreign supplier.

If the marketplace prepares your invoices

A third party can prepare your invoices under a billing mandate. Self-billing means your customer prepares them on your behalf. The mandate governs invoice preparation and acceptance; the seller retains responsibility for invoicing and VAT. The official BOFiP guidance explains billing mandates.

Ask your provider who transmits each document or dataset, through which platform, and who fixes errors. Tax authority FAQ question 2.2 explains that arrangements vary by provider. An email announcing a change does not establish the full scope of the service.

What to check now

If a supplier asks for your electronic invoicing identifier, check your registered receiving address: SIREN, SIREN_SIRET, SIREN_SUFFIXE or SIREN_SIRET_CODEROUTAGE. A SIREN alone has nine digits. Have your approved platform, or *plateforme agréée*, or your accountant confirm the active address; do not invent a suffix. The official AIFE documentation explains these formats.

This address routes invoices. It serves a different purpose from your VAT number and the IDU used for French EPR schemes. Providing it does not replace choosing an approved platform, which you should do now if needed. Also check credit notes, rejections and accountant access with your provider.

An ordinary PDF sent by email does not meet the reform’s electronic invoice requirements. The invoice needs structured data and transmission through an approved platform. Your existing software can remain your interface if it has the appropriate connection. Check the tax authority’s requirements and the official platform list.

Review international transactions, specific VAT exemptions and cases where the marketplace is treated as the supplier for VAT with your accountant.

PerfSell Agency can audit your processes and prepare their automation. PerfSell software brings together sales, fees, costs and margins; it is not an approved invoicing platform. Prepare for an audit with a customer invoice, a fee invoice and the associated statement.