Electronic invoicing 2026-2027: what really changes for an artist
If you mostly sell to individuals, your day-to-day barely changes. Here are the real deadlines depending on your situation — and the documents MycreArt already prepares after every sale.
Three dates, only one of them close
The timeline was confirmed in early 2026, with no postponement. For an artist, the key date is September 2027.
-
1
Sept. 1, 2026: receiving
Every business — including an artist with a SIRET, even under the VAT exemption — must be able to receive electronic invoices. In practice: choosing a certified platform. Some advertise a free or low-cost plan for independents; compare them on the official list at impots.gouv.fr.
-
2
Sept. 1, 2027: issuing
The obligation to issue electronic invoices applies to small structures in September 2027 — and only for sales to French professionals. Large companies start a year earlier.
-
3
Sept. 1, 2027: e-reporting
From the same date, sales to individuals are covered by a periodic summary transmitted to the tax authorities through your certified platform. The document you hand the buyer doesn't change.
Artists with a SIRET are affected even under the VAT-exemption scheme. Without a declared professional activity, you are outside the scope of the reform.
What changes depends on who buys the work
For many artists, the reform weighs far less than its name suggests.
Selling to an individual
No electronic invoice to issue: you hand over the same receipt or invoice as today. Only a periodic summary of these sales (e-reporting) will be transmitted from September 2027 — with no personal data about the buyer.
Gallery, business, public body
This is the heart of the reform. From September 2027, these invoices will go through your certified platform, with the buyer's SIRET. Until then, a standard invoice remains valid — MycreArt already prepares it in the expected format.
Buyer abroad
A sale outside France doesn't go through French electronic invoicing. Depending on the case, it falls under e-reporting or is exempt from it. Under the VAT exemption and below the EU thresholds, MycreArt issues the invoice for these sales like any other; otherwise, a clear sales receipt accompanies the payment.
No SIRET
The reform only targets professional activities. Truly occasional sales, without a regular activity, remain outside its scope. If you sell regularly, registration becomes the real subject — electronic invoicing only comes after.
What MycreArt prepares after a sale
You have nothing to lay out: the right document is built from the sale and your profile.
Invoice or receipt as needed
MycreArt generates the document suited to the available information: an invoice when the conditions are met, a receipt in other cases.
Factur-X format
The PDF you download embeds a structured-data file. Factur-X is one of the three official core formats of the reform, readable by certified platforms and accounting software.
Legal details, pulled and frozen
SIRET, VAT, VAT-exemption notice: this information comes from your profile and is frozen on the sale. Editing your profile later doesn't change invoices already issued.
Data ready to import
The pre-tax amount, VAT and total are calculated down to the cent, and the total always matches the sum of the lines. Your sales also export to CSV — the basis of your e-reporting summary when the time comes.
MycreArt is not a certified platform: it prepares the documents and data before import into the official channel you choose.
For information only — not a substitute for advice from your accountant or adviser.
Frequently asked questions
Very little. You will never have to issue an electronic invoice for these sales: the receipt or invoice you hand the buyer doesn't change. From September 2027, a periodic summary of these sales (e-reporting) will have to be transmitted through a certified platform — under the VAT exemption, that's one submission every two months, with no personal data about your buyers.
The reform only targets professional activities. If you sell on a truly occasional basis, without a regular activity, you are outside its scope. If your sales become regular, registering through the INPI one-stop portal is the required step to invoice anyway — electronic invoicing comes after, on the small-structures timeline.
Yes, if you have a SIRET. From September 1, 2026, every business must be able to receive electronic invoices, which means choosing a certified platform — even if you issue nothing before 2027. Some certified platforms advertise free or low-cost plans for independents; compare them on the official list published on impots.gouv.fr.
The periodic transmission to the tax authorities of a summary of your sales to individuals and abroad. Sales to French professionals are not covered: their electronic invoice already transmits the data. Under the VAT exemption: amounts aggregated by day, transmitted every two months through your certified platform, from September 2027. Entering the figures directly on the certified platform is enough — no cash-register software needed.
Factur-X is a hybrid format: a standard PDF readable by everyone, with an embedded structured-data file (XML). It is one of the formats recognized for the electronic invoicing reform.
No. MycreArt prepares documents and the Factur-X format for sales invoiced in France, but it is not a certified platform. A certified platform's role is to transmit invoices and data to the tax authorities.
The 2026 finance law set the fines (€15 per non-compliant invoice, capped at €15,000/year; €250 per missing e-reporting transmission, capped at €45,000/year), but a right-to-error rule protects a first offence that gets corrected, and the administration has announced progressive, case-by-case enforcement. Clean documents, generated and kept in one place, put you in good standing.
Related guides
The invoice is only one piece of the sale file. Here are the guides right next to it.
Issue an invoice
The detailed sales document, generated from each sale.
Artist-author VAT
Base exemption and required mentions: what appears on your documents.
Stripe payments
Take card payments, money to your account, with 0% MycreArt commission.
Track your sales
Keep a clear record of every sale, with the document to back it up.
Sell directly
Finalize a studio or fair sale cleanly.
Certificate of authenticity
Attach a verifiable certificate to the sold work, alongside the invoice.
Sales documents ready at every sale
Prepare your invoices and receipts in the right format today, without waiting for the deadline.