Question 14860 — businesses

Summary

Mr. Joël Bruneau draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the consequences of the generalization of electronic invoicing for artisans and small businesses. From September 1, 2026, all businesses subject to VAT must be able to receive electronic invoices and then, depending on their size, issue their invoices. via approved platforms. If the objectives of combating fraud and administrative simplification are not contested by any professional actor, many of them, particularly among artisans, traders and small businesses, are worried about the consequences of the implementation of electronic invoicing. The first of these is the need to now subscribe to paid private platforms whose costs subscription fees can be counted in thousands of euros per year. For structures issuing a reduced number of invoices, this reform could, contrary to the stated objective, generate an administrative burden coupled with a greater financial burden. Also, he would like to know what measures the Government intends to implement to support artisans and small businesses in the face of this new obligation, in order to limit the cost and complexity and to ensure that the generalization of electronic invoicing does not result in a disproportionate additional burden for smaller structures.

Machine translation from French. The official text remains authoritative.

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