Receiving, issuing, e-reporting, approved platform, new invoice details: what the reform concretely requires of an independent garage, and in what order to prepare.
Since 1 September 2026, every garage subject to VAT must be able to receive electronic invoices from its suppliers, through an approved platform (plateforme agréée). From 1 September 2027, micro, small and medium-sized garages will also have to issue their invoices to business customers in electronic format and send the tax authorities the data on their sales to private customers (e-reporting).
The reform applies in two stages. The first stage is already in force: it concerns receiving invoices. The second, which covers issuing by small businesses, arrives a year later.
| Date | Who | Obligation |
|---|---|---|
| 1 September 2026 | All businesses subject to VAT | Be able to receive electronic invoices |
| 1 September 2026 | Large and mid-sized companies (ETI) | Issue electronic invoices and send e-reporting data |
| 1 September 2027 | SMEs and micro-businesses (almost all independent garages) | Issue electronic invoices and send e-reporting data |
In practice, an independent garage already has an obligation to meet today: being able to receive invoices from its parts suppliers, its leasing companies or its service providers, some of which are already required to issue electronic invoices.
All of them. The tax authorities state that the reform covers “all businesses, whatever their turnover”, including micro-entrepreneurs and businesses under the VAT franchise (franchise en base de TVA). A mechanic working alone, a five-employee body shop and a multi-brand garage are all in the same position.
The electronic invoice itself concerns transactions between businesses subject to VAT established in France (B2B): your parts purchases, and your invoices to business customers (tradespeople, company fleets, rental companies, local authorities, other garages you subcontract for).
An electronic invoice is not a PDF sent by e-mail. According to impots.gouv.fr, scanned paper invoices, plain PDFs and e-mail attachments will no longer be compliant for transactions within the scope of the reform.
An electronic invoice is a structured, machine-readable file in one of the accepted formats:
The benefit for the garage: your suppliers' invoices arrive with usable data (part numbers, quantities, prices) instead of having to be re-keyed by hand.
Electronic invoices are not exchanged directly from one business to another: they go through an approved platform (plateforme agréée), formerly called a “PDP”. These are private operators, registered by the tax authorities, whose list is published and kept up to date on impots.gouv.fr.
For your suppliers to be able to send you their invoices, you must be connected to a platform. A national directory then makes it possible to find each recipient's platform from their SIREN or SIRET number. This is why the SIREN number of your business customers becomes a piece of data you need to keep up to date.
To do now: if you have not yet chosen a platform, this is the priority. Your chartered accountant, your bank or your accounting software provider often offers one. Compare them on three points: the price per invoice or the subscription, the ability to import invoices from your management software, and the export to your accounts.
Most of an independent garage's customers are private individuals. For them, nothing changes on the document: you continue to give them a standard invoice, on paper or as a PDF. In car repair, an invoice remains mandatory above €25 including VAT, showing the mileage and a detailed breakdown of each service.
However, from 1 September 2027, you will have to send the data on these sales to the tax authorities: this is transaction e-reporting. It covers transactions with private individuals, certain associations and foreign operators, and it also goes through your approved platform.
A second part, payment e-reporting, concerns transactions for which VAT is due on receipt of payment, which is the rule for services such as repairs, unless you have opted to pay VAT on invoicing (option pour le paiement de la TVA d'après les débits). Check your situation with your chartered accountant.
Since 1 September 2026, new details have been added to those already mandatory:
In practice, the most time-consuming part is completing your business customers' records: a missing SIREN prevents the invoice from being sent to the right platform.
The 2026 Finance Act (loi n° 2026-103 of 19 February 2026, article 123) increased the fines:
| Breach | Fine | Annual cap |
|---|---|---|
| Invoice issued outside electronic format when it should have been electronic | €50 per invoice | €15,000 |
| E-reporting data not sent | €500 per transmission | €15,000 |
| No approved platform for receiving invoices | 3-month formal notice, then €500, then €1,000 every 3 months | — |
Leniency applies to a first offence (over the current year and the three previous years) that is remedied spontaneously or within thirty days of a first request from the tax authorities.
We prefer to be precise about what the software does today:
In the meantime, this XML file can be uploaded to the approved platform of your choice if it accepts imports, which you should check with the platform. For your private customers, nothing changes: IZZI DEVIS produces the usual detailed invoice. See also garage quotes and invoicing with IZZI DEVIS.
Yes. It must be able to receive electronic invoices from its suppliers since 1 September 2026 and, from 1 September 2027, send the tax authorities the data on its sales to private customers (e-reporting). The invoices given to private customers do not change form.
Yes. The tax authorities state that the reform concerns all businesses, whatever their turnover, including micro-entrepreneurs and businesses under the VAT franchise (franchise en base de TVA).
No, not for transactions within the scope of the reform once the issuing obligation applies (1 September 2027 for micro, small and medium-sized businesses). The invoice must be in a structured format (UBL, CII or a mixed format such as Factur-X) and go through an approved platform.
€50 per invoice, up to €15,000 per year, since the 2026 Finance Act. Leniency applies to a first offence remedied spontaneously or within thirty days.
Not yet. For each invoice, IZZI DEVIS generates the XML data file in the Factur-X EN 16931 profile (CII syntax); automatic transmission via an approved platform is on the roadmap.
This article is general information, up to date as of 17 September 2026. It does not replace advice from your accountant or legal adviser.
The IZZI DEVIS team
Designs and builds IZZI DEVIS, the voice-driven workshop management software for independent garages.
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