Last Updated on October 14, 2026
France is rolling out mandatory e-invoicing for domestic business transactions. This new bureaucratic regime is being rolled out in phases, the first of which landed on 1 September 2026.
If you own rental property in France, this change is something you will want to pay attention to. Though some owners won’t be affected beyond the form of the invoices they receive, others will find that it changes the way they send invoices and report transactions.
This blog will break down what the reform covers, who it affects, when it affects them and whether your property in France will be affected.
Key takeaways
- There are two systems: E-invoicing covers domestic B2B invoices sent through an accredited PDP. E-reporting covers B2C transactions as transaction data sent straight to the DGFiP
- Deadlines are based on company size: large and mid-sized companies (ETIs) must issue e-invoices and e-reports from 1 September 2026. Smaller companies (SMEs and micro-enterprises) will follow suit from 1 September 2027. However, everyone must be able to receive e-invoices from September 2026.
- Most unfurnished private lettings are outside the regime, but furnished ones aren’t: if you rent out a furnished property, you’re in scope regardless of VAT status (a SIRET is required for furnished lettings since 2023). Unfurnished lettings are only in scope if you’re VAT-registered.
- PDF and paper invoices are to be fully phased out: Once a supplier falls under the regime, you will receive structured invoices through a PDP.
What is the e-invoicing reform, exactly?
The e-invoicing reform has two separate components: e-invoicing and e-reporting
E-invoicing applies to domestic business-to-business (B2B) sales. It applies to invoices exchanged between two businesses established in France. These invoices must be issued in a structured electronic format and sent through an accredited private platform called a “plateforme de dématérialisation partenaire” (PDP), sometimes referred to as plateforme agréée.
E-reporting covers business-to-customer B2C sales, cross-border transactions, and sales to businesses not established in France. Rather than using structured invoices, the seller reports the transaction and payment data directly to the French tax authority (DGFiP).
In short e-invoicing is about the documents exchanged between French businesses, and e-reporting is about the transaction data sent to the tax authority for every other kind of sale.
The timeline you need to know
1 September 2026: Every business, regardless of size, must be able to receive an e-invoice.
Large and medium-sized enterprises must start issuing e-invoices and meeting e-reporting obligations.
1 September 2027: Small enterprises (SMEs) and micro enterprises must start issuing e-invoices and meeting e-reporting obligations.
- Company size is what decides which deadline applies and the categories are easy to mix up.
- Large enterprises: 5,000 or more staff or turnover above €1.5 billion euro, and a balance sheet above €2 billion.
- Mid-sized enterprises: 250 -5,000 staff, with a turnover up to €1.5 billion, or a balance sheet of up to €2 billion.
- Small enterprises: fewer than 250 staff, with a turnover up to €50 million, or a balance sheet up to €43 million
- Micro enterprises: fewer than 10 staff, with a turnover or balance sheet of up to €2 million.
Businesses established outside France are exempt from e-invoicing itself but still have to meet e-reporting obligations on the same size-based schedule.
Does this affect you?
From 1 September 2026, you may need to:
- Receive structured e-invoices through an approved platform
- Have your transaction data reported (e-reporting) to the French tax authorities
It also affects you if you rent out an unfurnished property and you’re VAT-registered.
If you earn simple rental income and neither applies, you don’t need to do anything.
What’s changing from 1 September 2026
- You’ll only receive invoices through an approved platform
- Certain invoice and payment details (net amount, VAT, dates, etc.) will be sent automatically to the tax authorities
- You’ll be added to a central directory kept by the tax authorities — the platform handles this for you automatically
What you need to do
First, check whether the changes apply to you, using the criteria above. Then, choose an approved PDP (Plateformes de Dématérialisation Partenaires) , these are authorised by the French government to issue, send and receive e-invoices and to report the required data to tax authorities. You can find a full list of PDPs .
Here is a small list of Free-to-use PDPs:
– Abby
–Tiime
–Indy
–Pennylane
–Dougs
–Qonto
Create an account with the platform you choose, and it will register you in the central directory automatically. This gives you a unique e-invoicing address, which is what lets invoices reach you and get tracked.
How does this actually affect your French rental property?
If your property is held through a structure that is registered for business or VAT purposes in France, your invoicing relationships may fall under the new regime, depending, of course, on the size of your holding company or letting business.
It’s important to note that the size of your business is defined by your staff or revenue, not your property portfolio.
Any invoice you receive from a French-based supplier that is operating under the regime, will arrive as a structured e-invoice through a PDP rather than as a PDF or paper bill.
If a property management company handles your lettings, the management fees they invoice you for are considered domestic B2B transactions. Once that company falls under the regime, the invoice moves to the new format too.
Unsure whether your invoicing relationships fall under the new regime? PTI Returns can help you work out exactly where your property stands.
What property managers should be doing on your behalf
A property manager operating under the regime will issue e-invoices or report your transactions via e-reports. Depending on the bracket they fall under (ETI, SME, etc) you should ask them what bracket they fall under and whether their PDP is live.
A property manager acting on your behalf should be able to tell you what platform they’ve registered with, how invoice archiving and VAT reporting will change, and whether any of this affects the paperwork you already use for your French tax return.
What nonresident owners should do now
Confirm whether your French property is considered as held by a private individual, a registered furnished-letting business or an SCI, this will help you determine whether you’re within the scope of the regime at all.
Ask your property manager which deadline applies to them and confirm a go-live date for their platform.
If you’re VAT-registered, or you rent out a furnished property, make sure you have a way to receive e-invoices.
Ask how invoice archiving works under the new system, since it changes how records are stored and retrieved for your annual filing.
Confirming how your property is held and whether you’re VAT-registered is easier with someone who does this every day. Talk to PTI Returns before the next deadline catches you off guard.
Frequently asked questions
Do I need to issue e-invoices as an individual landlord?
No. If you rent out property and aren’t VAT-registered in France, you are not obligated to issue e-invoices the obligation only applies to businesses issuing domestic B2B invoices.
Do I need to be able to receive e-invoices?
Yes, if you hold a SIRET, which furnished lettings require by default. You must be able to receive e-invoices via a PDP from 1 September 2026.
I own property through a company with no physical presence in France. Am I exempt?
You are exempt from e-invoicing as any business with no permanent establishment doesn’t have to issue e-invoices. You do still need to meet e-reporting obligations for the relevant transactions.
What exactly is a PDP?
A plateforme de dématérialisation partenaire. In English: “Partner dematerialization platform.”
This is an accredited private platform that issues, receives and reports structured e-invoices.
Is e-invoicing available for use before the deadline?
Yes. A business can register with a PDP and opt in early, even if they aren’t yet required to issue e-invoices.
Filing a French rental income tax return as a non-resident owner already means keeping track of a lot of data, dates, and unfamiliar terms. Let PTI Returns bear the brunt of the paperwork so a change like this doesn’t land on your desk unannounced!