You sell products through meetings or catalogs, and now you’re hearing about electronic invoicing. The topic may seem distant when you work as an independent home seller, especially if most of your sales are to individuals. However, the electronic invoicing reform concerns all professionals subject to VAT, including those under the VAT exemption. Here’s how to approach each step without getting lost in administrative jargon.
E-invoicing and e-reporting: two distinct obligations for a VDI
Before looking for a tool or creating your first digital invoice, it’s important to understand that the reform is based on two separate mechanisms. Confusing them risks missing an obligation that directly concerns you.
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The first mechanism, called e-invoicing, covers the exchange of invoices between professionals. When your direct sales company sends you an invoice for commissions or stock, that invoice must go through an approved platform in a structured format (Factur-X, UBL, or CII). A simple PDF sent by email will no longer suffice.
The second mechanism, e-reporting, concerns transactions that fall outside the traditional B2B circuit. If you sell to individuals, these sales do not generate an electronic invoice in the strict sense, but you will still need to transmit certain transaction data to the tax administration. For a VDI whose activity is mostly B2C, this obligation often weighs the most on a daily basis, even though it is rarely explained in existing guides.
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The detailed steps regarding the status of VDI and electronic invoicing on Be 2 Biz help clarify the obligations specific to each profile of home seller.
Receiving electronic invoices starting September 2026: what the VDI needs to prepare
You won’t need to issue electronic invoices right away. However, starting September 1, 2026, you must be able to receive invoices in a structured format. This distinction between receiving and issuing is the concrete starting point.
In practice, your direct sales brand or your suppliers will send you their invoices via a certified platform. To receive them, you have two main options:
- Use the Public Invoicing Portal (PPF), the free platform set up by the tax administration, which allows you to receive and view your invoices at no additional cost.
- Choose a Partner Dematerialization Platform (PDP), which is a private operator approved by the state, often integrated with accounting or invoicing software that you already use.
- Check with your direct sales company if they offer an integrated tool or a recommendation for a platform suitable for VDIs in their network.
The choice between PPF and PDP depends on your volume of activity. For a VDI with a few supplier invoices per month, the public portal is more than sufficient.
Issuing electronic invoices in 2027: building your invoice step by step
The obligation to issue electronic invoices for micro-enterprises and very small businesses is set for September 1, 2027. If you are a VDI buyer-reseller and invoice other professionals, this date directly concerns you. VDIs who only invoice their brand are less affected, as it is often the principal company that manages invoicing.
Gathering information before drafting
Your electronic invoice must contain the same mandatory mentions as a traditional invoice, but in a machine-readable format. Before opening your invoicing tool, prepare these elements:
- Your SIREN or SIRET number, your address, and the mention of your VAT regime (exempt or not).
- The complete contact details of your professional client, including their VAT number if they have one.
- The precise details of the products or services sold, including quantities, unit prices excluding tax, and the applicable VAT rate (or the mention “VAT not applicable, article 293 B of the CGI” if you are exempt).
- A unique invoice number that follows a chronological sequence without interruption.
Choosing the right format and sending channel
A standard PDF file attached to an email does not constitute an electronic invoice under the reform. The document must be in the structured format of Factur-X, UBL, or CII to be processed automatically by the platforms.
Factur-X is the most accessible format for an independent. It combines a human-readable PDF and an integrated XML file that is machine-readable. Most online invoicing software generates this format automatically, without any technical manipulation on your part.
Once the invoice is created, it must go through the PPF or a PDP. You can no longer send it directly by email to your client. The platform handles the transmission, archiving, and reporting of data to the tax administration.
Invoicing software for VDI: concrete selection criteria
Do you really need paid software? For a VDI who issues a few B2B invoices per month, a free tool connected to the PPF may be sufficient. The public portal will allow you to create and send invoices without a subscription.
If your activity generates a more regular volume, invoicing software compatible with PDP provides real time savings. Check three points before committing: compatibility with the Factur-X format, direct connection to an approved platform, and automatic management of sequential invoice numbering.
Some direct sales brands provide their VDIs with access to an integrated invoicing tool. Inquire within your network before investing in an external solution, as you might be paying for a service already included.
The electronic invoicing reform adds an administrative layer, but it also simplifies tracking. Once your platform is set up and your mandatory mentions are in place, each new invoice follows the same circuit. The bulk of the work focuses on getting started, not on daily use.