Electronic Invoicing: What's Changing for Selency's Professional Sellers

France is rolling out mandatory electronic invoicing for all professionals. This reform will be implemented progressively between 2026 and 2027, and it concerns your selling activity on Selency.

💡 We recommend getting support from an accountant as you prepare for this reform, especially if you fall under a specific VAT regime (VAT on margin, VAT exemption, etc.).

The two key dates to remember:

• September 2026: all businesses, including small businesses (TPE/PME) and sole traders, must be able to receive electronic invoices. Large companies and mid-sized enterprises (ETI) must, on their end, start issuing their invoices in electronic format.

• September 2027: this is the date by which you, as a small business or sole trader, will be required to issue your own sales invoices in electronic format.

👉 As a Selency seller (small business or sole trader), the September 2026 deadline only concerns you as a recipient of invoices (you must be able to receive an electronic invoice, for example via your accounting software or an approved platform). It's the September 2027 deadline that actually commits you regarding your own sales invoices.

For now, nothing changes about how you sell on Selency:

• You remain required to issue a sales invoice that includes the Selency commission, since Selency acts as a transparent intermediary in the transaction with the buyer.

• You will continue to receive a commission invoice (or boost/turbo invoice) from Selency, issued in your company's name.

Starting in 2027, Selency will roll out two changes to support you:

1. Selency will provide you with all the legal invoicing information related to your sales to the various buyers, so that you can issue your invoices in the regulatory electronic format (Factur-X).

2. Selency will send you its own commission and boost/turbo invoices in electronic format.

You will be affected on your sales flows starting September 2027, not from 2026.

The reform is based on two distinct flows, depending on the type of sale:

E-invoicing (electronic invoice)

• Covers your B2B sales in France (to professionals).

• You must issue a structured invoice in Factur-X format, transmitted via your approved platform (PDP).

E-reporting (data reporting)

• Covers your B2C sales (to individuals) and your international sales (intra-EU deliveries/acquisitions, exports).

• You must transmit data on these transactions and their payments monthly to your approved platform, which reports them to the tax authorities.

In both cases, everything must go through an approved platform (PA/PDP) that you choose yourself.

All professionals established in France, without exception:

• Whether or not you are liable for VAT.

• Whether you operate as a micro-business / sole trader (auto-entrepreneur).

• Whether you fall under a specific VAT regime (VAT exemption, VAT on margin for second-hand goods, etc.).

⚠️ Special cases (VAT on margin, VAT exemption, etc.): we recommend getting support from an accountant to ensure your filings are handled correctly.

Choose your approved platform (PA), which will allow you to issue and receive your electronic invoices, and to report your sales data.

Important: you remain solely responsible for your invoicing and your tax filings. Selency cannot invoice or file on your behalf — all steps related to the reform remain your personal responsibility.

Yes, DAC7 reporting is independent of this reform and continues to apply: every year in January, Selency reports all your sales from the previous year to the French tax authorities. A summary of these sales is also sent to you by email in January.