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General Information on Electronic Invoicing - France

Important Dates for Small and Micro-Businesses

As of September 1, 2026 - Electronic Invoicing for Your Business Customers

You must have registered your electronic billing provider in order to:

  • receive electronic invoices from businesses (for expenses you incur with other businesses)

  • to issue electronic invoices only for your professional customers (e-invoicing).

As of September 1, 2027 - Electronic billing for your individual customers

You will need to be able to:

  • broadcast electronic invoices for your individual customers (e-reporting)

What is a pro forma invoice?

This document has no legal standing. A pro forma invoice can be considered as a provisional invoice before the final invoice is issued. It has the advantage of being editable.

We use invoices pro forma because it is the ideal format for electronic invoicing with HBook. This allows you to account for changes to reservations, such as changes to dates, the number of guests, or the cancellation of a reservation, the addition of extra services, and so on.

With the invoice pro forma, it is also possible to add payment information to this invoice, such as payments recorded in HBook or received automatically (at the time of booking, through payment links, etc.).

When and how should I generate the final invoice?

You can then transform this pro forma invoice into the final invoice, which will serve as the final accounting document.

This way, you can generate the final invoice only at the time of the start customer checkout.

The requirement to issue an electronic invoice applies only to your business customers. It isn't until September 1, 2027 that you will need to issue an invoice to individual customers.