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Guides on invoicing, France’s 2026 e-invoicing and accounting

Clear, up-to-date articles for freelancers, small businesses and accounting firms: the French 2026 reform, the FEC file, disbursements and invoicing good practice. Articles are written in French.

Compliance

France’s 2026 electronic invoicing: what changes for freelancers and small businesses

Timeline by company size, the role of DGFiP-approved PDPs, Factur-X / UBL / CII formats and e-reporting. A clear guide to get ahead of the reform.

Read the article (FR) → Accounting

The FEC (French accounting entries file): definition, format and obligations

Legal framework (article L47 A-I of the French LPF), the 18-field format, who is concerned and the penalties. Everything you need to know about the FEC.

Read the article (FR) → Invoicing

Disbursement note: definition, example and how it differs from re-invoicing expenses

VAT treatment (French CGI art. 267 II 2°), exemption conditions and concrete examples by profession (lawyer, accountant, agency).

Read the article (FR) →