French MPs Vote for SME E-Invoicing Exemption

France’s National Assembly has adopted an amendment to the 2027 Finance Bill that would exempt SMEs, microbusinesses and businesses carrying out agricultural activities from mandatory e-invoicing and e-reporting. MPs approved the proposal on 3 November, however, the vote does not change the law currently in force.

Introduced by Mathilde Hignet of La France Insoumise, amendment I-3426 would cover obligations to issue and receive electronic invoices, alongside transaction and payment reporting. The agricultural exemption contains no explicit size limit.

The amendment (translated) says "This amendment from the LFI group aims to establish a moratorium on the obligation of electronic invoicing for self-employed individuals, micro-enterprises, SMEs and farmers. We call for this moratorium to continue at least until a public billing portal has been set up and deployed in the field."

The sponsors argue that businesses should have access to a public service to meet mandatory tax obligations. They cite compliance costs and concerns over reliance on private platforms.

An adopted amendment does not itself change the law; the exemption would only take effect if retained in the final Finance Act and brought into force.

For now, France’s existing timetable remains in place. Businesses within scope have been required to receive e-invoices since 1 September 2026. Large and intermediate-sized enterprises must also issue e-invoices and meet e-reporting requirements, with SMEs and microbusinesses due to follow on 1 September 2027.

Businesses should therefore continue preparing against the existing timetable while the Finance Bill progresses through the legislative process.

Update: On November 5th, MPs unanimously rejected the 2027 French budget.

Source: National Assembly

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