E-Invoicing in France for Holiday Rentals: Who Must Do What in 2026-2027

Since 1 September 2026, every business established in France that is a VAT "assujetti" must be able to receive electronic invoices through a plateforme agréée (PA). Issuing e-invoices, and reporting sales to private customers (e-reporting), becomes mandatory on 1 September 2027 for SMEs and micro-enterprises; large and mid-size companies have been doing it since 1 September 2026. For most holiday rentals the stay itself is VAT-exempt, so an LMNP owner or a gîte renting to private guests has nothing to issue or report for those stays. Conciergeries, whose fees are taxable, carry most of the work.

Below, the three situations hosts mix up: the owner of a furnished holiday home, the rental with hotel-type services, and the conciergerie. Every rule comes from the French tax administration (DGFiP), checked on 8 October 2026.

What is the French e-invoicing reform, in plain words?

• An e-invoice is not a PDF. It is a structured file sent through a plateforme agréée. A PDF sent by email or a paper invoice no longer counts for operations in scope.
• Plateforme agréée (PA). An operator registered by the tax administration, formerly called PDP. It issues, transmits and receives your invoices and passes the required data to the administration. You can use one directly or through your accounting software, accountant or bank.
• E-reporting. Sales to private individuals and operations with foreign businesses need no e-invoice: you transmit transaction data through your platform instead, plus payment data for services.
• Who is an "assujetti". Anyone carrying out an economic activity independently and regularly, including micro-entrepreneurs under the VAT franchise (article 293 B of the French tax code, the CGI).
• What is in scope. Operations between assujettis established in France that fall under French VAT and are not exempt under articles 261 to 261 E of the CGI. Exempt operations are outside both e-invoicing and e-reporting.
• Four new mentions on invoices in scope: the client's SIREN number, the category of operation (goods, services or both), the option for paying VAT on debits when chosen, and the delivery address when it differs from the billing address.

The official hub is Je passe à la facturation électronique on impots.gouv.fr (updated 1 September 2026), with the DGFiP FAQ, the start-up guide and the list of registered platforms.

What are the key dates for 2026 and 2027?

• 1 September 2026: all assujettis established in France must be able to receive e-invoices, whatever their size and legal form. Large companies and mid-size companies (ETI) also issue e-invoices and start e-reporting.
• 1 September 2027: SMEs and micro-enterprises must issue e-invoices and start e-reporting. An SME has fewer than 250 employees and less than €50 million of turnover or €43 million of balance sheet, so almost every rental business and conciergerie is in this group.
• Before your issuing date you can start voluntarily, or keep sending invoices in the format you choose.

Sources: DGFiP practical sheet 1 (June 2026) and entreprendre.service-public.fr (27 February 2026). Penalties exist (a fine per invoice under article 1737 CGI, and for reception a formal notice giving three months to comply first), but the DGFiP's start-up guide (July 2026) says they will not be applied during the launch phase to businesses showing a serious compliance effort. That is not a postponement.

Is a furnished holiday rental subject to VAT in France?

In most cases, no. Article 261 D 4° of the CGI exempts furnished residential rentals from VAT, with no option to opt in. The exception is para-hotel accommodation, taxed at 10%. According to the BOFiP (BOI-TVA-CHAMP-10-10-50-20, 26 March 2025), a rental becomes taxable when two conditions are met:

• you offer stays of 30 nights or fewer, and
• guests have access to at least three of four services: breakfast, regular cleaning, household linen, and reception, even non-personalised.

The services need not be used, but must really be offered and provable. Three details of the 2025 doctrine matter for short-term rentals:

• For stays of five nights or fewer, cleaning before arrival and linen supplied at the start are enough to count as two services.
• A key box alone, with no in-person welcome offered as an alternative, is not reception.
• Your tourist classification or gîte label has no effect on VAT.

A typical rental with linen, cleaning between stays and self check-in therefore ticks two boxes and stays exempt; add breakfast or an in-person welcome and you can reach three. A taxable host can still use the VAT franchise below its threshold.

LMNP or gîte renting to private guests: what do you actually have to do?

If your rental is VAT-exempt, the DGFiP sheet Facturation électronique : je suis un loueur en meublé (September 2026) is clear on issuing: renting homes for residential use requires no e-invoice and no e-reporting. Stays booked by private guests, on Airbnb, Booking.com or direct, go through no platform.

Reception is more subtle. The same sheet says landlords who are assujettis remain so even when their rentals are exempt, and must be able to receive e-invoices if they also have a SIREN number. It also recalls a presumption: a private individual who rents out property they own, and is not an assujetti otherwise, is deemed to act privately. In practice:

• Micro-BIC does not decide this. It is an income tax regime; e-invoicing depends on your VAT status.
• No SIREN, no reception obligation in the DGFiP's reading.
• With a SIREN for your rental activity, which a declared LMNP activity normally has, the cautious approach is to designate a plateforme agréée (your accountant or bank may offer one) and to confirm your status with your accountant.
• What you will receive: invoices from French businesses that bill you as a professional, such as your conciergerie, cleaning company or accountant. Airbnb and Booking.com contract with European hosts through companies established outside France, so their fees are not exchanged as French e-invoices.

For income tax and micro-BIC, see the ultimate guide to Airbnb taxes.

Your rental offers hotel-type services? Then you are in the reform

A taxable rental, such as a chambre d'hôtes serving breakfast, follows the general rules, even under the VAT franchise. From 1 September 2027:

• a stay invoiced to a company established in France needs an e-invoice sent through your platform, with the company's SIREN;
• stays sold to private guests go into e-reporting: the total of your sales per day, sent on a schedule set by your VAT regime (every two months under the VAT franchise, three times a month under the monthly normal regime), plus payment data;
• stays sold to foreign companies go into e-reporting too.

You run a conciergerie: what changes for you?

A conciergerie sells taxable services (commission, cleaning, linen, check-ins). It has had to receive e-invoices since 1 September 2026 and, as an SME, must issue them from 1 September 2027. For each fee invoice, it depends on the owner:

• A business established in France (a commercial company, a landlord who is an assujetti with a SIREN): e-invoice through your platform, with the owner's SIREN.
• A private individual acting privately: no e-invoice, but the sale goes into your e-reporting.
• An owner established abroad: e-reporting as well.
• Payment data: for services, VAT is normally due on payment, so payments are reported too.

Collect each owner's SIREN now: it becomes a mandatory mention, and your platform uses the administration's directory (annuaire) to find where to deliver. Operations with foreign businesses fall under e-reporting rather than e-invoicing (DGFiP FAQ, question 7.1): ask your accountant how platform commissions are reported. The owner contract is covered in how to run a property management business, the legal side in 10 legal questions every concierge must ask.

Invoices issued "in the name and on behalf of" the owner

Many conciergeries issue guest invoices in the owner's name under a billing mandate. The BOFiP is explicit: the accommodation provider is whoever acts in their own name towards guests and bears the risks. Acting in the owner's name and on their behalf changes nothing; acting in your own name makes you the provider.

• Exempt rental: the stay is the owner's exempt operation. No e-invoice and no e-reporting, whoever issues the document.
• Taxable rental: the obligations stay with the owner. You can keep issuing on their behalf, but from the owner's start date the invoice must go through a plateforme agréée: the DGFiP FAQ says a provider issuing your invoices must be a PA, or a compatible solution connected to one. Write into the management contract who designates the platform and who transmits the e-reporting data.

A business guest asks for a company invoice: what should you send?

If your rental is VAT-exempt, a regular invoice in the company's name, with its address and VAT number, remains fine. If it is taxable and the company is established in France, the invoice must be an e-invoice from your issuing date (1 September 2027 for SMEs): ask business guests for their SIREN at booking.

Checklist before 1 September 2027

1. Confirm the VAT status of each property with your accountant: exempt furnished rental, or para-hotel with three of four services.
2. If you have a SIREN, designate a plateforme agréée to receive invoices, directly or through your accountant, bank or software.
3. Conciergeries: map your owners (business with SIREN, private individual, abroad) and collect their SIRENs.
4. Update management contracts: billing mandate, who designates the platform, who sends e-reporting data.
5. Taxable rentals: collect business guests' details (company name, address, SIREN) at booking.

How Nowistay handles guest invoices, and what it does not do

Nowistay is a PMS and channel manager with an AI co-host built in. It is not a plateforme agréée and sends no e-invoices or e-reporting data to the administration: invoices in the reform's scope go through a registered platform. What it handles is day-to-day guest invoicing, most of the volume for exempt rentals:

• A PDF invoice for every booking, downloaded from the booking, with your invoicing details (name, address, registration and VAT numbers) as issuer.
• Company billing. The company's name, address and VAT number can be added to the booking by you, entered by the guest on your direct booking page ("Invoice for a company?"), or saved from the conversation; the invoice is then made out to the company.
• A VAT line when you need one. Set a VAT rate (%) on a taxable property and the invoice shows the total excluding VAT, the VAT and the total including VAT, with the tourist tax kept out of the VAT base. Leave it empty for an exempt rental. When Booking.com reports VAT on a booking, that amount is used.
• Invoices in the owner's name. For conciergeries, a property can issue its invoices in its owner's name, with the mention "issued by [you] in the name and on behalf of [owner]" and a separate numbering series per property (INV-P57-00001, INV-P57-00002 and so on).
• The AI co-host sends the invoice on request. When a guest asks for one from their arrival day, it replies with the booking's invoice attached as an image, on channels that accept photos.

The setup steps are in the help article Generate guest and owner invoices.

This article is general information on French rules as checked on 8 October 2026, not tax advice. VAT status and e-invoicing obligations depend on your situation: confirm them with your accountant.