Mandatory electronic invoicing: As a micro-business, am I affected by the reform?

Summary: The reform of electronic invoicing concerns all VAT-registered businesses in France. This includes micro-businesses, even if they don't charge VAT. They will have to use a dematerialization platform to receive and send electronic invoices, or transmit certain data to the tax authorities via e-reporting. However, the reform does not change the basic exemption or micro-enterprisesand VAT obligations remain unchanged.

The e-invoicing reform concerns all VAT-registered businesses established in France, including micro-businesses. Even if the latter benefit from the basic exemption, and therefore do not invoice or pay VAT, they still fall within the scope of this reform. This means they must comply with the new obligations, although these do not affect their specific VAT regime.

In concrete terms, the reform requires that all micro-businesses adopt a dematerialization platform to manage their electronic invoices. This platform will be essential for receiving electronic invoices from their suppliers, and for transmitting their own electronic invoices to their professional customers established in France. In addition, they will also have to handle the e-reporting of certain transactions. This includes the transmission of tax data relating to transactions with foreign customers, private individuals or associations, where these are not subject to VAT.

However, it is important to note that this reform has no impact on existing tax regimes, in particular the basic tax-free regime for micro-enterprisess. They therefore retain their current tax specificities. For example, they continue to be exempt from VAT reporting as long as they meet the thresholds applicable to their status. The reform does not impose any new VAT collection or payment obligations for micro-businessesThey remain exempt under the basic exemption system.

The main aim of this reform is to improve the transparency and traceability of commercial transactions within the French economy, while facilitating the fight against VAT fraud. It also enables the administration to manage tax data more effectively. But for auto-entrepreneurs, the main impact of this reform will be mainly administrative, without modifying the tax rules relating to their status.

In short, as an auto-entrepreneur, you are affected by this reform, even if you don't charge VAT. You'll need to comply with e-invoicing requirements, in particular by choosing a dematerialization platform to manage your transactions. This involves using this platform to receive and send your electronic invoices, as well as to transmit specific tax data as part ofe-reporting. Rest assured, however: the e-invoicing reform in no way alters the basic exemption or micro-entrepreneur schemes, or their current VAT obligations. So you can continue to enjoy the benefits of your status, while adapting to the new e-invoicing rules imposed by the reform.

This illustrates the importance of the reform for all economic players, even those not directly subject to VAT, such as auto-entrepreneurs. Electronic invoicing has become essential to ensure compliance with the new legal obligations, while simplifying and securing invoice exchanges.