Module 19 min856 wordsFree — no account
Who owes what, and since when
Dated official sources, and the contents this module links to · 1 section
Official sources
- impots.gouv.fr — From when am I concerned by the electronic invoicing reform? (page updated 16 January 2026) — verified on September 7, 2026
- entreprendre.service-public.gouv.fr — Electronic invoicing: be ready on 1 September 2026 (A18953, published 2 September 2026) — verified on September 7, 2026
- entreprendre.service-public.gouv.fr — Mandatory particulars on an invoice, including four added by electronic invoicing; « Cette obligation concerne d'abord les grandes entreprises et les ETI, puis s'étendra aux PME et micro-entreprises à partir du 1er septembre 2027 » — the new particulars therefore follow the business's own issuing deadline, and do not bind everyone from 1 September 2026 (F31808, page checked 11 August 2026) — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Fixed recovery-cost indemnity, to be stated on the invoice — €40
legifrance.gouv.fr · 2026 rules
Contents linked from this module
- Filing your VAT return
The regime, the deadlines and the return to which the data carried by electronic invoicing ultimately attach.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.