E-invoicing in healthcare

In healthcare a lot depends on whether your services are VAT-exempt. Exempt services are generally outside the issuing obligation; taxable services to businesses are not.

What the deadlines mean for you

Based on a typical business in this industry: sole trader, charges VAT, partly business customers, 10 to 50 invoices a month. Your case may differ, so run the check.

• Compliant software

  In force1 September 2026

  E-invoices must go through an approved platform (Plateforme Agréée, PA) registered by the tax authority. The State does not offer a free issuing portal.

  Source: CGI art. 289 bis; décret n° 2026-677

• Receiving e-invoices

  In force1 September 2026

  Since 1 September 2026, every business subject to VAT must be able to receive e-invoices, including micro-entrepreneurs under the franchise en base.

  Source: CGI art. 289 bis; loi n° 2023-1322 art. 91; loi n° 2026-103 art. 123

• E-reporting

  Upcoming1 September 2027

  E-reporting from 1 September 2027: sending data on consumer sales, international transactions and payments for services.

  Source: CGI art. 290 et 290 A

• Issuing e-invoices

  Upcoming1 September 2027

  SMEs, very small firms and micro-enterprises, including those under the franchise en base, must issue e-invoices from 1 September 2027.

  Source: CGI art. 289 bis; loi n° 2023-1322 art. 91

Take the full check (2 minutes)

A typical setup

Practices and labs need a way to receive supplier e-invoices in any case. Those who make taxable supplies to other businesses also need software for outgoing invoices.

General information, not tax advice. Ask your tax adviser about your specific case.