Free plateforme agréée: what a French micro-entrepreneur should check before choosing

What is a plateforme agréée?

According to impots.gouv.fr, a plateforme agréée is a dematerialisation operator registered by the state. It must issue, transmit and receive invoices in electronic form, and pass transaction and payment data to the tax administration.

The state chose not to build a public invoicing portal (ministerial answer published on 3 June 2025). To receive and issue invoices you therefore go through an approved platform, and your SIREN must point to it in the e-invoicing directory (annuaire).

The timetable that applies to you

The same timetable applies to sending transaction data to the administration (e-reporting). A micro-entrepreneur under the VAT franchise (franchise en base) is covered: the administration says such a business is within the reform, at least for receiving, as a VAT-registered person that does not charge VAT.

The official list of approved platforms

The tax administration (DGFiP) publishes the list on impots.gouv.fr (page « Je consulte la liste des plateformes agréées », modified on 13 October 2026) as ODS, XLSX and PDF files. It separates operators that meet every condition, interoperability tests included, from those with a complete application awaiting final registration.

The first list, downloaded on 29 October 2026, has 155 operators, 6 of them marked « En attente » (pending) instead of a registration date. Before you sign up, check that the plan you choose is on this list. A few names freelancers know, with their registration dates:

Verified €0 plans

Two platforms on the official list show a free plan on their pricing page (checked on 29 October 2026):

Neither page spells out what the free plan covers for receiving. Ask before you sign up, and reread the terms: they can change.

How to choose as a micro-entrepreneur

• The platform is on the administration's official list, with a registration date.
• Receiving is included in the free plan, with no cap that would get in your way.
• Issuing will be possible by 1 September 2027, with the new mandatory fields: customer SIREN, transaction category, VAT-on-debits option, delivery address when it differs.
• Your bank or current invoicing tool may already be an approved platform: check before opening yet another account.
• If you sell to consumers or abroad, the plan includes e-reporting.
• Your accountant can receive your invoices or an export without retyping.
• After sign-up, your SIREN points to that platform in the directory.

What happens without a platform?

Article 123 of the 2026 Finance Act (Law no. 2026-103 of 19 February 2026) creates a penalty for a business that does not use an approved platform to receive its invoices: the administration first gives it formal notice to comply within 3 months. If the breach continues, the fine is €500, then €1,000 after a second notice, and a further €1,000 fine applies after each 3-month period.

The same article raises the fine for failing to issue an e-invoice from €15 to €50 per invoice; according to LégiFiscal it stays capped at €15,000. Failing to transmit data (e-reporting) costs €500 per transmission, up to €15,000 per calendar year, except for a first offence put right spontaneously or within 30 days of a first request from the administration.

This is not legal advice: confirm your situation with your accountant.

Getting help to choose

You can do all of the above yourself, for free. Facture Prête helps if you would rather have it done with you: we compare plans on your real situation, register you on the chosen platform, often a free one, check your SIREN in the directory and test receiving. We are not an approved platform and take no commission. From €19, paid once.

Questions