Electronic Invoicing: What’s in Store for Furnished Rental Property Owners Starting in Fall 2026
Starting September 1, 2026, the electronic invoicing reform will take effect for landlords of furnished rentals. Between reminders from the tax authorities and uncertainty about which cases are affected, many are approaching the deadline with apprehension. Here’s an overview of the requirements, timeline, and penalties, based on explanations from Baptiste Bochart, a legal expert at Jedéclaremonmeublé.com (JD2M).
Receiving invoices: a requirement for everyone starting in September 2026
Because they have a SIREN number and furnished rentals are theoretically subject to VAT, all furnished rental property owners are affected by the reform. First consequence: Starting in September 2026, every landlord must have an approved platform (PA) to manage the flow of invoices with their suppliers.
Instead of being sent via email as PDF files, invoices issued by professionals based in France and subject to VAT will be routed through the issuer’s platform before reaching the lessor’s platform, identified by its SIREN number. The invoices will remain legible: the electronic formats (Factur-X, UBL, CII) simply incorporate structured data intended for the tax authorities.
Not all expenses are covered: construction work, professional fees (accountant, property manager, administrator), utilities, building maintenance, or purchases at supermarkets will result in electronic invoices; however, insurance, property tax, the CFE (business activity tax), assessments from the homeowners’ association, or purchases from private individuals are exempt. Landlords must therefore prepare for a hybrid system combining traditional and electronic invoices. “Even if a supplier sends a traditional invoice when they should have issued an electronic one, the landlord is not liable and cannot be penalized. And the invoice will remain deductible under the actual income tax system,” reassures Baptiste Bochart.
Issuing Invoices: Only for VAT-Registered Businesses, Starting in September 2027
Effective September 1, 2027, non-VAT-exempt rental providers will also be required to issue electronic invoices to their business customers: landlords of assisted living facilities, as well as short-term landlords offering at least three of the four hotel-like services (linens, housekeeping, breakfast, and reception).
Please note: Since the 2024–2025 reform, for stays of 5 nights or fewer, it is sufficient for the unit to be cleaned and linens to be provided upon arrival for these services to be considered fulfilled. As a result, many short-term rental providers are now subject to these requirements, sometimes for only part of their business. And even below the VAT exemption threshold (€85,000 in 2026), electronic invoicing requirements apply. For individual customers, there is no electronic invoice, but mandatory “e-reporting” via the approved platform is required.
Certified Platform: Key Points to Check
Before committing, there are four essential checks to perform: whether the platform is on the DGFiP’s official list, the contract term, a scope of services appropriate for the volume of invoices received (and even issued), and the retention period. Since these platforms are not designed to store invoices, it’s best to retrieve them regularly—every quarter, for example—and archive them on an independent storage medium.
What are the penalties for noncompliance?
Failure to issue an electronic invoice is subject to a penalty of €50 per invoice (capped at €15,000 per year), and failure to submit e-reports is subject to a penalty of €500 per missing submission (same cap)—penalties that will apply to taxable rental companies only starting in September 2027. However, all landlords who have not selected an approved platform by September 1, 2026, are subject to a formal notice, followed by a fine of €500, which increases to €1,000 every three months as long as the situation persists.
The Checklist Before September 1, 2026
By the start of the school year, each landlord must choose an approved platform and verify that their SIREN number is listed, along with a valid address, in the Chorus Pro directory—if not, they should contact their SIE. Landlords in assisted living facilities should inquire about the self-billing mandate offered by their property manager, keeping in mind that they remain legally responsible for invoices issued in their name. As for landlords registered under the micro-BIC tax regime who have never been registered with the INPI—and therefore do not have a SIREN number—summer is the right time to get compliant: the process is quick and free, and the government’s leniency may not last beyond the reform.
Source: “Electronic Invoicing for Furnished Rentals: A Real Headache for Landlords?”, Jedéclaremonmeublé.com (JD2M), June 2026.
