Here are their obligations in light of the increasing adoption of electronic invoicing
All landlords of furnished properties, whether operating professionally or non-professionally, must also consider the implications of the electronic invoicing reform. However, not all are necessarily subject to the same obligations. The nature of the rental, VAT liability, and the tenant’s status are key factors.
We will therefore present the various types of rentals and their respective obligations under this reform.
I- THE GENERAL PRINCIPLES OF THE REFORM
From September 1st 2026: all VAT-registered businesses in France must be able to receive electronic invoices.
From September 1st 2026: Mandatory issuance of electronic invoices for large and medium-sized enterprises.
From September 1st 2027: Mandatory issuance of electronic invoices for micro enterprises, very small businesses (TPEs), and small and medium-sized enterprises (SMEs).
E-invoicing: This concerns the transmission of invoices between VAT-registered businesses established in France for business-to-business (B2B) transactions.
E-reporting (data transmission): Requires the transmission to the tax authorities of data relating to Business-to-consumer (B2C) transactions, International transactions (B2B international) as well as payment data for services subject to TVA.
Use of approved platforms: Invoices must be transmitted via a Partner Sharing Platform (PA) registered or approved by the tax authorities.
Clarification: The public invoicing portal only lists companies subject to VAT and indicates which private platform they use.
If you would like to learn more about this topic, we suggest you consult our article entitled “UNDERSTAND ELECTRONIC INVOICE (E INVOICING)”
The status of the furnished rental owner: professional (LMP) or non-professional (LMNP) has no consequences on the obligations regarding electronic invoicing. However, the lessor’s situation with regard to VAT is of great importance, as we will see below.
II- WHICH LANDLORDS ARE AFFECTED?
Electronic invoicing is a reform that will gradually affect all French entities subject to VAT, whether they are individuals or real estate companies (SCI).
Landlords renting furnished residential properties (exempt from VAT):
Landlords exempt from VAT are not required to issue electronic invoices. Consequently, renting residential properties does not require the issuance of electronic invoices or e-reporting. However, they must receive electronic invoices.
Landlords subject to VAT:
The following activities are affected by the reform:
- rental, subject to VAT, of commercial premises (VAT optional) or furnished professional premises;
- furnished rental of residential premises with para-hotel services (at least three of the following services: provision of breakfast, cleaning, linens, and reception);
- rental of workspaces or warehouses with the option for VAT;
- parking space rental (not ancillary to the rental of residential property).
III- WHAT SHOULD FURNISHED RENTAL COMPANIES DO NOW?
We advise you to follow the following steps:
1- First, identify your rental type:
If it is a simple rental you are exempt from electronic invoicing but you will need to be able to receive invoices on a platform.
If it is a rental with hotel services (or any other rental subject to VAT), your obligations are complete, meaning:
being able to receive electronic invoices;
issuing electronic invoices;
the obligation to e-report transaction data (if non-VAT-registered clients or internationally VAT-registered clients);
the obligation to e-report payment data (unless you have opted for VAT payment on an accrual basis).
2- Secondly, choose your approved platform:
This is mandatory even if you are exempt from VAT.
3- Third, adapt your management software:
- Contact your real estate software provider;
- Verify that they can create invoices in the correct format and transmit them to your platform.
4- Fourth, test your system very quickly
Clarification: For standard furnished rentals via a platform (such as Airbnb or Booking), you are not required to issue electronic invoices for your rental income, but you must be equipped to receive your supplier invoices electronically from September 1st 2026.
If you have any doubts at any time during any of these operations, do not hesitate to contact us.
Each business’s situation must be assessed based on its activity, its VAT liability, and the nature of its clients. A preliminary analysis of each activity is therefore essential to avoid unnecessary compliance or failure to meet new obligations.
