This is a French obligation: it applies to businesses established in France, whatever the nationality of their guests. If you rent out a gîte, bed and breakfast rooms or an unusual stay in France, it concerns you.
We build software; we are neither lawyers nor accountants. What follows is based on the tax administration's own publications, linked at the end. Your accountant remains the person who can answer for your own situation.
Two different obligations
Electronic invoicing covers transactions between businesses established in France. Your laundry supplier's invoice will have to travel through an approved platform rather than as a PDF attached to an e-mail.
E-reporting covers everything else, including your sales to private individuals. You do not send a guest an electronic invoice: you transmit transaction data to the tax administration.
Since almost all of a holiday rental's revenue comes from private individuals, e-reporting is your real subject.
The two dates
1 September 2026 — receiving. Every business, including micro-businesses, must be able to receive an electronic invoice. In practice: designate an approved platform. It is an administrative step of your own, independent of any booking software.
1 September 2027 — issuing and reporting. Small and micro businesses must then issue electronic invoices and transmit their transaction data.
Being VAT-exempt changes nothing
A micro-business under the French franchise en base is still a taxable person for VAT purposes, and is therefore covered — both for receiving and for issuing. Only the frequency of transmission depends on your VAT regime.
What you will actually transmit
For sales to private individuals: your daily turnover, split by VAT rate where several apply. No guest name, no address, no stay detail — no personal data about your guests.
What Mon Gîte Direct does, and does not
We are not an approved platform, and we will not pretend otherwise. What we do is produce your guest invoices with the required mentions, and prepare your daily turnover statement, ready to be transmitted through the approved platform you choose.
Sources
- French tax administration (DGFiP), Electronic invoicing between businesses, impots.gouv.fr, accessed September 2026.
Frequently asked questions
Do I have to send an electronic invoice to every guest?
No. A sale to a private individual is covered by e-reporting, not by electronic invoicing: you transmit daily turnover by VAT rate, with no personal data about the guest.
Is Mon Gîte Direct an approved platform?
No. We produce your invoices and your daily turnover statement; you choose the approved platform that transmits them.