The e-invoicing reform gradually requires businesses to exchange invoices in digital form, through a platform approved by the tax authorities, and to send certain data to the tax office. Your furnished rental activity is concerned, even if your rent is not subject to VAT.
Timeline
- Since 1 September 2026: all businesses, including furnished landlords, must be able to receive electronic invoices.
- From 1 September 2027: small businesses will also have to issue their invoices electronically.
What this means for you
- Receiving: Celavigestion has selected IOPOLE, an approved platform accessible from your client portal (article 1.4). Your suppliers' invoices arrive there and are used for your accounts.
- Issuing: if your rent is subject to VAT (tourist and business residences, article 3.6), your rent invoices to the operator must be electronic from September 2027. If your rent is VAT-exempt, you have no electronic rent invoice to issue. [À VALIDER with CRISTALIS]
- Your part: your SIRET number must appear in the national directory. If it does not, see article 4.4.