E-invoicing

A questionnaire to understand the changes that will impact your company

Publié le 21 novembre 2025 - Entreprendre Public Service / Legal and Administrative Information Directorate (Prime Minister)

With less than a year to go before the e-invoicing reform comes into force, impots.gouv.fr offers a questionnaire that allows you to obtain the answers adapted to your situation.

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Image 1Crédits: CL STOCK - stock.adobe.com

As the requirement to issue electronic invoices approaches, companies must anticipate and prepare for future changes.

As a reminder, this reform will enter into force:

  • the 1er September 2026 for large companies and mid-sized companies (MID-cap companies);
  • the 1er September 2027 for small and medium-sized companies (SMEs) and micro-companies.

The obligation to receive electronic invoices will apply to all companies from 1er September 2026.

The site impots.gouv.fr offers the questionnaire “What does e-invoicing change for me?” allowing you to know, in a personalized form, what this reform changes for your company.

It is necessary to provide the following information:

  • the size of your company;
  • the type of your clientele (individuals in France and/or outside France, companies in France, companies outside France);
  • the nature of your business (selling goods, providing services, both);
  • the VAT system (basic exemption, simplified taxation system, quarterly normal real system, monthly normal real system).

You do not have to fill in this information if you are:

  • a furnished renter;
  • a real estate civil business (SCI);
  • an individual with a photovoltaic production activity;
  • a syndic of co-ownership;
  • an association;
  • a company domiciled in the overseas departments/local authorities.

For each situation, a sheet is available.

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