Factur-X for French Autoentrepreneurs: Your 2026 Compliance Guide

France's B2B e-invoicing reform is often described in terms of three phases: grandes entreprises in 2026, ETI in 2027, and PME/TPE/autoentrepreneurs in 2028. This framing is misleading for autoentrepreneurs.

The obligation to receive structured invoices starts for all businesses — including autoentrepreneurs and micro-enterprises — from 1 September 2026. Phase 3 in 2028 is only about the obligation to send.

What "Receiving" Means in Practice

From 1 September 2026, if any of your suppliers is a grande entreprise or ETI subject to Phase 1 or Phase 2, they will begin issuing structured Factur-X invoices. You must be able to:

Accept the invoice — your chosen platform (PPF or PDP) must be capable of receiving Factur-X
Download or access it — either through the PPF portal or your accounting software

This does not mean you need to pay for an expensive PDP. The government's PPF (Portail Public de Facturation) is free and will receive structured invoices on your behalf.

The PPF: Your Free Option

The Portail Public de Facturation (PPF) is the government-operated e-invoicing platform, hosted by the Agence pour l'Informatique Financière de l'État (AIFE) — the same agency that operates Chorus Pro for B2G invoicing.

What the PPF provides for autoentrepreneurs:

Free registration (using your SIRET number)
Inbox for receiving structured invoices from suppliers
Basic Factur-X invoice creation for your outgoing invoices (needed from September 2028)
No monthly subscription

How to register: Via the PPF portal at portail-pfe.aife.finances.gouv.fr (replacing Chorus Pro for B2B use)

The Factur-X Format: What You Actually Need to Know

Factur-X 1.0 is France's primary structured invoice format, developed jointly by FeRD (Germany) and FNFE-MPE (France). It is technically identical to ZUGFeRD 2.3 from Germany's perspective — the same PDF/A-3 + XML standard.

Factur-X has multiple profiles. For autoentrepreneurs:

Profile	What it contains	Who uses it
MINIMUM	Buyer/seller IDs, total, payment terms	Autoentrepreneurs for simplified invoices
BASIC WL	Full header + totals, no line details	Freelancers with simple services
BASIC	Full invoice with line items	SMEs
EN 16931	Full EN 16931 data	General use
EXTENDED	French-specific fields	Companies with French accounting requirements

For autoentrepreneurs issuing invoices from September 2028, the MINIMUM or BASIC WL profile will be legally sufficient for most use cases.

Your Timeline as an Autoentrepreneur

Date	What You Must Do
Now	Choose your platform — PPF (free) or a PDP
1 September 2026	Be registered on the PPF (or with a PDP) to receive structured invoices
1 September 2027	No new obligation for autoentrepreneurs
1 September 2028	Begin issuing structured Factur-X invoices for all B2B sales

Autoentrepreneur-Specific Complications

The SIREN/SIRET Requirement

Your SIREN number (9 digits) or SIRET (14 digits) must be included in every invoice from Phase 1. If you have been issuing invoices without your SIRET, you will need to add it from September 2026 for all invoices you receive AND from September 2028 for invoices you send.

Invoicing Non-French Customers

The French mandate applies to domestic B2B transactions — invoices between two French VAT-registered entities. If you invoice a foreign customer, the French mandate does not apply to that specific invoice. However, foreign customers in Belgium (Peppol mandate), Netherlands (2027), and others may have their own requirements.

Régime Micro BIC/BNC Businesses

Autoentrepreneurs on the micro-BIC or micro-BNC regime are still subject to the e-invoicing mandate. The simplified accounting regime does not provide an exemption.

VAT-Exempt Autoentrepreneurs (Franchise en Base de TVA)

Autoentrepreneurs using the franchise en base de TVA (i.e., no VAT charged) are still subject to the e-invoicing mandate for the purpose of receiving invoices. The VAT exemption status affects the content of the invoice, not the obligation to participate in the structured invoicing ecosystem.

Software Recommendations for Autoentrepreneurs

Free options:

PPF (portail-pfe.aife.finances.gouv.fr) — government, free, basic
Chorus Pro — still available for B2G invoicing (billing public sector clients)

Paid options designed for autoentrepreneurs:

Indy (indy.fr) — dedicated French freelancer accounting, Factur-X support, from ~€15/month
Tiime (tiime.fr) — similar to Indy, mobile-first, freelancer focus
Pennylane (pennylane.com) — covers autoentrepreneurs to small businesses, Factur-X native

Source

DGFiP official e-invoicing FAQ for small businesses: impots.gouv.fr

PPF registration and documentation: aife.economie.gouv.fr