Factur-X: are you concerned even if you are VAT exempt?

4 min read·By Alexandre Renda·April 30, 2026

You do not charge VAT to your customers. So you think that the Factur-X reform does not concern you. This is the mistake many craftsmen and sole proprietors are making right now. Spoiler: you are still concerned, and here's exactly why.

The most common confusion

Many craftsmen make the following shortcut: "Factur-X is for VAT. I am VAT exempt, so I am not concerned."

This is false. And it is confirmed in black and white by the French tax authorities.

The reform does not concern VAT itself — it concerns the format and the transmission channel of your invoices. Whether you charge VAT or not, your invoices must still circulate through the correct channels.

What the government officially says

The General Directorate of Public Finances is very clear on this point: the reform applies to all VAT-registered persons, whether or not they are liable for VAT. Craftsmen who are VAT exempt are non-liable registered persons — they do not charge VAT but remain within the scope of the reform.

📋 Even with the mention "VAT not applicable, art. 293 B of the CGI" on your invoices, you must still be able to receive and issue electronic invoices within the prescribed deadlines.

The two obligations that concretely concern you

Step 1

September 1, 2026

Mandatory reception. If one of your suppliers sends you an invoice in structured electronic format, you must be able to receive it via an approved platform. Otherwise, your supplier can no longer invoice you correctly.

Step 2

September 1, 2027

Mandatory issuance. All your invoices sent to professional clients must be issued in structured electronic format via an approved platform. Even without VAT on them.

What if I only work with individuals?

This is the only real exception. Invoices sent to individuals are not subject to e-invoicing — no need to go through an approved platform for them.

But beware: you will still have the obligation of e-reporting — that is, to transmit certain data from your transactions to the tax administration, even for your individual clients.

In practice, if you have only one professional client among your clients, you are concerned.

VAT exemption thresholds in 2026

As a reminder, the thresholds remain unchanged in 2026:

Craftsmen & service providers

€37,500 annual turnover

Increased threshold €41,250

Commercial activities

€85,000 annual turnover

Increased threshold €93,500

If you are below these thresholds, you continue to invoice without VAT with the usual mention. But your invoices must still go through the correct channels from September 1, 2026 for reception and September 1, 2027 for issuance.

What this concretely changes for a VAT-exempt craftsman

Here's what changes for you in practice:

You continue to invoice without VAT; the mention 'VAT not applicable' remains on your invoices.
These invoices must be generated in Factur-X structured format.
They must be transmitted via an approved platform or a compatible solution.
PDFs sent by email to your professional clients will be over from September 1, 2027.

What does not change: the amount you invoice, your prices, your way of working.

The simplest solution

Use Factur-X compatible invoicing software that handles all of this automatically. You create your quote and invoice as usual — the software takes care of the format, transmission, and archiving.

Quickote génère vos factures au format Factur-X. Le raccordement à une Plateforme Agréée, nécessaire à l'émission obligatoire de septembre 2027, est en cours de finalisation.

Create your invoices in Factur-X format