How do I switch to electronic invoicing as an auto-entrepreneur?

Key points to remember

• Mandatory transition by 2028 All auto-entrepreneurs will have to use a certified platform to invoice their customers by the end of the year. 2028 .

• Progressive calendar The obligation to reception invoicing starts on September 1, 2026 and the emission the September 1, 2028 .

• B2B invoicing only Electronic invoicing applies to transactions between companies subject to VAT in France. Sales to private individuals are not concerned.

• Mandatory formats Invoices must be generated in Factur-X, UBL or CII and transmitted via an approved platform.

• Mandatory information From 2024 New legal information must appear on all invoices, including the customer's SIREN number.

• Choice of platform : auto-entrepreneurs will be able to use Chorus Pro (PPF) or a private PDP to transmit their invoices.

Self-employed entrepreneurs: are you affected by electronic invoicing?

Electronic invoicing is compulsory for all professionals subject to VAT. But what about auto-entrepreneurs?

As an auto-entrepreneur, you are concerned by

As soon as a self-employed entrepreneur provides services in B2B the company will have to switch to electronic invoicing.

• Facturation B2B For example, a freelance graphic designer invoicing a communications agency will need to issue invoices in electronic format.

• Facturation B2C : If the auto-entrepreneur sells to individuals In this case, it will not be covered by the electronic invoicing obligation, but will be subject to e-reporting (see explanation below).

For example, a self-employed hairdresser who cuts the hair of private individuals will NOT be affected.

Regulatory reminder Invoices: At present, only invoices sent to the State, local authorities and public establishments must be dematerialized ( decree no. 2016-1478 of November 2, 2016 ).

Effective date for auto-entrepreneurs

The reform will be implemented gradually:

Why are auto-entrepreneurs concerned by electronic invoicing?

Even though auto-entrepreneurs benefit from simplified accounting, the tax authorities want to unify invoicing systems to :

• Limiting VAT fraud which represents more than 20 billion euros in losses per year (Cour des Comptes, 2023).

• Facilitate accounting follow-up by automating tax data transmission.

• Avoid commercial disputes by imposing a single, more secure format.

What are the specific obligations for auto-entrepreneurs?

The adoption of electronic invoicing requires auto-entrepreneurs to comply with a number of rules, notably concerning invoice format and content.

Adapting the format and content of electronic invoices

To be compliant, each electronic invoice must include mandatory information and follow a standardized format, including :

• SIRET number of the auto-entrepreneur.

• The unique, chronological invoice number ( ex. : 2028-001, 2028-002... ).

• Issue date and customer name/address .

• The nature of the operation ( sale of goods, provision of services, mixed ).

• The amount excluding VAT, VAT (if applicable) and the amount including VAT .

• Delivery address ( if different from billing address ).

• The words "TVA non applicable, article 293 B du CGI" (VAT not applicable, article 293 B of the General Tax Code) if VAT exempt.

Example A self-employed graphic designer invoicing a company must include its SIRET number, the nature of the service ( logo design ), the amount excl. VAT and send the invoice via an approved platform.

What formats are accepted for electronic invoices?

Factur-X is recommended for auto-entrepreneurs because it allows you to keep a PDF while complying with regulations.

Invoice transmission obligations

Invoices should be sent via :

• The Public Billing Portal (PPF - Chorus Pro) ( free but limited ).

• A Partner Dematerialization Platform (PDP) ( but with more services ).

Example A B2B consultant will generate his invoice in Factur-X and send it via Chorus Pro or a PDP.

VAT-free self-employed entrepreneurs: what are your obligations?

Even if an auto-entrepreneur is in VAT exemption (annual sales of less than 37,500 € for services and 85,000 for the sale of goods ), it must :

• B2B electronic invoicing .

• Include compulsory wording : "VAT not applicable, article 293 B of the CGI". .

Example An independent consultant with sales of 30 000 € (i.e. VAT-free) will still have to use electronic invoicing for its business customers.

How can I issue and receive electronic invoices as an auto-entrepreneur?

With the reform, invoices can no longer be sent by email in PDF format .

They must be generated in a structured format and transmitted via a approved platform .

What software and platforms should you use?

Auto-entrepreneurs can choose between :

Public Billing Portal (PPF)

• It's a solution free but with limited functionality.

• Not recommended for frequent use or large volumes.

Partner Dematerialization Platforms (PDP)

• These are pay services offering advanced options (accounting management, archiving). Prices vary from €5 to €50 per month, depending on the service.

• They can be integrated with software such as Sage, QuickBooks, Cegid, Evoliz .

Example An auto-entrepreneur with few invoices can use Chorus Pro (PPF), while a consultant with several B2B customers will prefer a Paid PDP to simplify management.

Can I continue to use Word or Excel for my invoices?

Non These tools cannot generate invoices in the new formats (Factur-X, UBL, CII).

What are the alternatives?

• Freeware such as Chorus Pro .

• Simple pay solutions such as Evoliz, Sellsy ou QuickBooks .

What are the advantages for auto-entrepreneurs?

Electronic invoicing is not just an administrative constraint, it also brings the following benefits time and management savings to auto-entrepreneurs.

Save time and simplify the management of your auto-entreprise

• No more manual archiving Invoices are automatically stored on a secure platform. No more risk of losing a document or forgetting a payment.

• Fewer errors With a standardized format (Factur-X, UBL, CII), you reduce the risk of forgetting a mandatory statement or making a calculation error.

• Real-time payment tracking Some platforms allow you to see immediately whether an invoice has been viewed or paid, and to send reminders effortlessly.

Improved tax compliance

• You'll be less likely to have to make adjustments all transactions are traced and recorded, limiting errors and omissions in the event of a tax audit.

• Your VAT returns will be pre-filled electronic invoicing: for those who are subject to it, electronic invoicing enables automatic transmission of the amounts collected to the tax authorities.

• Tax audits will be simpler In the event of an audit, you'll no longer need to search for supporting documents in filing cabinets - everything will be just a few clicks away.

Heropay helps you switch to electronic invoicing

With the reform, electronic invoicing has become an obligation. Hero turns this into an opportunity.

• June 2025 : transmit your electronic invoicing directly from your Hero account. Simple, fast, compliant.

• Summer 2025 : receive, pay and manage your electronic invoicing without changing tools. A fluid, time-saving solution.

• September 2025 : finance your outstanding invoices with our integrated financing . Improve your cash flow and accelerate your collections.

• Late 2025 : Hero is based on a PDP partner to transmit your invoices and tax data securely.

• 2026 : Hero devient Partner Dematerialization Platform (PDP) . Full, compliant service, with no middleman.

Hero evolves with regulations and anticipates your needs. Switch to electronic invoicing with ease, while optimizing your cash flow.