[{"data":1,"prerenderedAt":541},["ShallowReactive",2],{"blog-en-electronic-invoicing-sports-coach-complete-guide":3,"blog-trans-en-electronic-invoicing-sports-coach-complete-guide":535},{"id":4,"title":5,"author":6,"body":7,"category":521,"date":522,"description":523,"extension":524,"featured":525,"image":526,"lang":527,"meta":528,"navigation":529,"path":530,"ref":531,"seo":532,"stem":533,"__hash__":534},"blog\u002Fblog\u002Fen\u002Felectronic-invoicing-sports-coach-complete-guide.md","E-Invoicing for Sports Coaches: The Complete 2026-2027 Guide","Clément Verhille",{"type":8,"value":9,"toc":489},"minimark",[10,14,19,22,90,102,107,110,117,121,128,132,136,142,161,164,168,171,177,183,186,193,197,200,204,207,211,218,221,225,228,244,247,251,254,257,261,264,268,271,278,282,289,292,296,307,310,314,318,321,328,336,340,346,352,358,366,370,373,380,386,393,397,400,410,414,434,438,484],[11,12,13],"p",{},"France's e-invoicing reform is badly explained, and sports coaches are paying the price. You will read that it \"only concerns B2B\", that micro-enterprises get extra time, or that a free public portal lets you off the hook. All three claims are wrong. The reality is both simpler and more precise: there are three separate deadlines, two different schemes that are routinely confused, and depending on whether you invoice individuals or businesses, you are not affected by the same one. This guide puts each piece back in its place.",[15,16,18],"h2",{"id":17},"the-real-timetable","The real timetable",[11,20,21],{},"The reform does not have two milestones, as is often written, but three. Confusing them is the source of most misunderstandings.",[23,24,25,41],"table",{},[26,27,28],"thead",{},[29,30,31,35,38],"tr",{},[32,33,34],"th",{},"Date",[32,36,37],{},"Who",[32,39,40],{},"Obligation",[42,43,44,60,76],"tbody",{},[29,45,46,50,53],{},[47,48,49],"td",{},"1 September 2026",[47,51,52],{},"All VAT-registered businesses established in France",[47,54,55,59],{},[56,57,58],"strong",{},"Receiving"," electronic invoices",[29,61,62,64,67],{},[47,63,49],{},[47,65,66],{},"Large companies and mid-caps only",[47,68,69,72,73],{},[56,70,71],{},"Issuing"," and ",[56,74,75],{},"e-reporting",[29,77,78,81,84],{},[47,79,80],{},"1 September 2027",[47,82,83],{},"Micro-enterprises and SMEs",[47,85,86,72,88],{},[56,87,71],{},[56,89,75],{},[11,91,92,93,97,98,101],{},"In other words: this year you only need to be able to ",[94,95,96],"em",{},"receive",". The obligation to ",[94,99,100],{},"issue"," your own invoices in electronic format arrives a year later, together with e-reporting.",[103,104,106],"h3",{"id":105},"micro-enterprises-and-smes-the-same-date","Micro-enterprises and SMEs: the same date",[11,108,109],{},"This is a widespread confusion, fuelled by articles announcing a timetable staggered through to 2028. There is no 2028, and there is no extra time for the smallest businesses. Micro-enterprises and SMEs share exactly the same issuing deadline: 1 September 2027.",[11,111,112,113,116],{},"The category is assessed ",[56,114,115],{},"per legal entity",", based on your last financial year closed before 1 January 2025. Growth since that date does not move you to a different wave. For an independent coach the question barely arises: you fall into the second wave either way.",[103,118,120],{"id":119},"one-exception-worth-knowing","One exception worth knowing",[11,122,123,124,127],{},"Micro-enterprises and SMEs belonging to a VAT group (a ",[94,125,126],{},"single taxable person",") are excluded from the deferral and fall under the 2026 deadline. This structure is very rare among independent coaches, but if you belong to one, check with your accountant.",[15,129,131],{"id":130},"the-three-confusions-that-distort-everything","The three confusions that distort everything",[103,133,135],{"id":134},"receiving-is-not-issuing","Receiving is not issuing",[11,137,138,139,141],{},"The September 2026 obligation covers the invoices you ",[56,140,96],{},", not the ones you issue. It applies to every business established in France and registered for VAT, with no size or turnover threshold.",[11,143,144,145,148,149,152,153,156,157,160],{},"A crucial point, and again poorly understood: ",[56,146,147],{},"the VAT exemption scheme grants no exemption here",". A micro-entrepreneur under the ",[94,150,151],{},"franchise en base"," is ",[94,154,155],{},"registered"," for VAT, they are simply ",[94,158,159],{},"not liable"," for it. Those two words do not describe the same thing. The first puts you within the scope of the reform; the second merely relieves you of charging VAT to your clients.",[11,162,163],{},"In practice, even if you only invoice individuals, you already receive invoices: your professional liability insurance, your management software, your studio rental, your accountant. The day those suppliers switch over, you need to be able to receive them.",[103,165,167],{"id":166},"e-reporting-is-not-e-invoicing","E-reporting is not e-invoicing",[11,169,170],{},"This is the most useful distinction in the whole guide, because it determines what actually applies to you.",[11,172,173,176],{},[56,174,175],{},"E-invoicing"," moves the invoice itself. A structured document leaves the issuer's platform, travels across the network, and arrives on the recipient's platform, identified by their SIREN number. Your client receives something.",[11,178,179,182],{},[56,180,181],{},"E-reporting"," moves no document at all. You periodically transmit aggregated data about your activity to the tax authorities. There is no recipient, no invoice, no routing. Your clients will never know it exists.",[11,184,185],{},"Why both? Because the state wants full visibility over VAT. E-invoicing gives it transactions between French businesses. That leaves two blind spots: sales to individuals and cross-border transactions. E-reporting fills those gaps. It is a catch-all mechanism, not a variant of the first.",[11,187,188,189,192],{},"The direct consequence for a coach: e-reporting follows the ",[56,190,191],{},"issuing"," timetable only. It has no 2026 milestone. You enter e-invoicing from September 2026 through the receiving obligation, but e-reporting only from September 2027.",[103,194,196],{"id":195},"very-small-business-is-not-a-legal-category","\"Very small business\" is not a legal category",[11,198,199],{},"Many articles refer to a timetable covering \"large, mid-cap, SME and very small business\". The official categories number four: micro-enterprise, SME, mid-cap, large company. \"Very small business\" is everyday language which, in the legislation, corresponds to the micro-enterprise. When you read that a timetable distinguishes SMEs from very small businesses, be wary: both fall on the same date.",[15,201,203],{"id":202},"if-you-invoice-individual-clients","If you invoice individual clients",[11,205,206],{},"This is the case for the vast majority of sports coaches, and it is the part almost no guide handles correctly.",[103,208,210],{"id":209},"your-invoices-will-never-travel-the-network","Your invoices will never travel the network",[11,212,213,214,217],{},"E-invoicing only covers transactions ",[56,215,216],{},"between taxable persons established in France",". An invoice addressed to an individual client is out of scope: in 2026, in 2027, and beyond. You can keep emailing a PDF indefinitely, or even send a paper document if you prefer.",[11,219,220],{},"So there is no platform to plug into your client invoices, no structured format to produce, no SIREN to collect from your clients. That part of your business stays exactly as it is.",[103,222,224],{"id":223},"e-reporting-however-will-apply","E-reporting, however, will apply",[11,226,227],{},"From 1 September 2027, you will have to transmit data on these transactions. Two flows are planned:",[229,230,231,238],"ul",{},[232,233,234,237],"li",{},[56,235,236],{},"Transaction data",": your turnover excluding VAT, aggregated by day and by VAT rate. No personal information about your clients.",[232,239,240,243],{},[56,241,242],{},"Payment data",": the amounts actually received. Sports coaching is a service, for which VAT becomes chargeable on payment rather than on invoicing. That is what makes this second flow necessary.",[11,245,246],{},"The frequency depends on your VAT scheme. For a business under the VAT exemption scheme, transmission is due every two months, within a window between the 25th and the 30th of the month following the period.",[103,248,250],{"id":249},"who-carries-the-obligation","Who carries the obligation",[11,252,253],{},"One point worth keeping in mind: the tax authorities have made clear that the business remains solely liable for its e-reporting, whether or not it uses an electronic interface for its activity. In other words, if you work through a booking platform or coaching software, that does not transfer the obligation to the tool. It stays yours.",[11,255,256],{},"All the more reason to choose a tool that gives you clean, usable figures and a clear view of your payments received.",[15,258,260],{"id":259},"if-you-invoice-businesses","If you invoice businesses",[11,262,263],{},"Gyms, works councils, associations, companies offering coaching to their staff: as soon as your client is a professional established in France, you are squarely within e-invoicing.",[103,265,267],{"id":266},"the-full-regime","The full regime",[11,269,270],{},"You will have to receive from September 2026 and issue from September 2027. Your invoices will have to be produced in a standardised structured format — Factur-X, UBL 2.1 or CII — and travel through an approved platform to your client's.",[11,272,273,274,277],{},"A useful point in the meantime: ",[56,275,276],{},"no client can force you to issue electronically before your own deadline",". The tax authorities have said so explicitly. If a gym asks you for a structured invoice as early as 2026, you are entitled to carry on as usual, and payment cannot be withheld on that basis.",[103,279,281],{"id":280},"the-siren-becomes-an-address","The SIREN becomes an address",[11,283,284,285,288],{},"This is the most concrete change. Today, your client's SIREN is one piece of administrative information among others. Tomorrow, it is what tells the network ",[94,286,287],{},"where"," to deliver your invoice, through a central directory mapping each SIREN to a platform.",[11,290,291],{},"Two practical consequences. First, your business client's SIREN becomes a mandatory field on your invoices. Second, if your client has not chosen a platform, your invoice cannot be delivered to them. So get into the habit, starting now, of collecting the SIREN of your business clients.",[103,293,295],{"id":294},"other-fields-to-anticipate","Other fields to anticipate",[11,297,298,299,302,303,306],{},"The reform adds a few mandatory fields to business-to-business invoices, on top of those you already know. The most notable are the ",[56,300,301],{},"transaction category"," (supply of goods, supply of services, or mixed — for a coach it will almost always be services) and, where applicable, the ",[56,304,305],{},"option to account for VAT on debits",".",[11,308,309],{},"These are not data to collect, simply fields your invoicing tool will have to fill. If you use software, its publisher handles it.",[15,311,313],{"id":312},"what-to-prepare-without-rushing","What to prepare, without rushing",[103,315,317],{"id":316},"this-year-an-approved-platform","This year: an approved platform",[11,319,320],{},"That is the only genuinely dated action. Check first with your accountant, your accounting software or your business bank: you may already be connected. Otherwise, the official list is published on impots.gouv.fr.",[11,322,323,324,327],{},"Two things to watch. Check that the platform's registration is ",[56,325,326],{},"final",", not \"provisional\". And do not look for the free public portal: it featured in early versions of the reform and has since been dropped. Going through an approved platform is now the only route, something many articles still online have not caught up with.",[11,329,330,331,306],{},"Several platforms offer a free plan covering reception only, which is more than enough for 2026. We set out the step-by-step process in our article on ",[332,333,335],"a",{"href":334},"\u002Fblog\u002Felectronic-invoicing-sports-coach-before-september-2026","what to do before 1 September 2026",[103,337,339],{"id":338},"by-2027-three-habits","By 2027: three habits",[11,341,342,345],{},[56,343,344],{},"Separate your individual clients from your business clients."," These become two different regimes in 2027. If your management tool does not make that distinction today, it is the first thing to put in order — and the longest to catch up on if you have several hundred client records.",[11,347,348,351],{},[56,349,350],{},"Collect the SIREN of your business clients."," Without it, no compliant invoice and no possible delivery from 2027.",[11,353,354,357],{},[56,355,356],{},"Know your VAT scheme."," It determines the frequency of your e-reporting. Exemption scheme, simplified regime, standard regime: this is not an accounting subtlety, it sets your transmission calendar.",[11,359,360,361,365],{},"On mandatory invoice fields, VAT under the micro-enterprise scheme and organising your day-to-day invoicing, our ",[332,362,364],{"href":363},"\u002Fblog\u002Finvoice-sports-coach-self-employed-practical-guide","practical invoicing guide for self-employed sports coaches"," usefully completes this overview.",[15,367,369],{"id":368},"what-you-risk","What you risk",[11,371,372],{},"Penalties are graduated and differ according to the obligation concerned.",[11,374,375,376,379],{},"For ",[56,377,378],{},"failure to use an approved platform",", the process starts with a formal notice. Without compliance within three months, a €500 fine applies, then €1,000 per additional quarter.",[11,381,375,382,385],{},[56,383,384],{},"failure to issue in electronic format",", from 2027, the fine is €50 per invoice, capped at €15,000 per calendar year. Note that several online sources still quote €15, an amount since increased. Likewise, the fine for a missing e-reporting submission has risen to €500, where some guides still state €250.",[11,387,388,389,392],{},"The authorities have also announced a ",[56,390,391],{},"start-up tolerance",": no penalty for a good-faith business on a documented path to compliance, and an invoice received as a PDF or on paper remains payable and deductible during that phase. Two caveats though: the authorities state that this is neither a postponement nor a suspension, and no end date appears in the texts.",[15,394,396],{"id":395},"where-ekklo-helps","Where Ekklo helps",[11,398,399],{},"Ekklo centralises client invoicing and payments: invoices generated automatically, online payment, reminders, and a clear view of what has been settled and what has not. You keep a sharp picture of your payments received without juggling tools — precisely the material you will need the day you have to separate business flows from individual-client flows.",[11,401,402,403,409],{},"We are following the reform closely and will keep our coaches informed as the 2027 arrangements take shape. ",[332,404,408],{"href":405,"rel":406},"https:\u002F\u002Fpro.ekklo.com\u002Fsignup?ref=blog-facturation-electronique-coach-sportif",[407],"nofollow","Create your account and try online invoicing"," with your first clients.",[15,411,413],{"id":412},"key-takeaways","Key takeaways",[229,415,416,419,422,425,428,431],{},[232,417,418],{},"There are three milestones, not two: receiving for everyone in September 2026, issuing and e-reporting for large companies in September 2026, issuing and e-reporting for micro-enterprises and SMEs in September 2027.",[232,420,421],{},"The VAT exemption scheme grants no exemption here: a micro-entrepreneur is VAT-registered, simply not liable.",[232,423,424],{},"Micro-enterprises and SMEs share the same issuing date. There is no later timetable for the smallest businesses.",[232,426,427],{},"If you invoice individuals, you will never issue an electronic invoice. E-reporting is what will apply to you, from 2027.",[232,429,430],{},"If you invoice professionals, your client's SIREN becomes both a mandatory field and the delivery address for your invoice.",[232,432,433],{},"The free public portal has been dropped: you must go through an approved platform with final registration.",[15,435,437],{"id":436},"frequently-asked-questions","Frequently asked questions",[439,440,441,448,454,460,466,472,478],"faq",{},[442,443,445],"faq-item",{"question":444},"Is a sports coach running a micro-enterprise covered by e-invoicing rules?",[11,446,447],{},"Yes, from 1 September 2026 for receiving. The obligation applies to every business established in France and registered for VAT, with no size or turnover threshold. The VAT exemption scheme does not release you: it relieves you of charging VAT, not of being VAT-registered. The obligation to issue your own invoices electronically arrives on 1 September 2027.",[442,449,451],{"question":450},"I only invoice individual clients — am I really affected?",[11,452,453],{},"For receiving, yes, because you receive invoices from your own suppliers. For issuing, no: an invoice addressed to an individual never enters the e-invoicing scheme. However, you will be subject to e-reporting from 1 September 2027, meaning the transmission of aggregated data on your turnover and payments received.",[442,455,457],{"question":456},"What is the difference between e-invoicing and e-reporting?",[11,458,459],{},"E-invoicing moves the invoice itself, in structured form, from one approved platform to your client's. It only covers transactions between professionals established in France. E-reporting moves no document: you transmit aggregated data to the tax authorities (turnover by day and by VAT rate, payments received). E-reporting covers what e-invoicing leaves out, namely sales to individuals and cross-border transactions.",[442,461,463],{"question":462},"Do micro-enterprises get extra time compared with SMEs?",[11,464,465],{},"No. Micro-enterprises and SMEs fall under exactly the same issuing deadline: 1 September 2027. Articles announcing a timetable stretching to 2028, or extra time reserved for the smallest businesses, are inaccurate. The category is assessed per legal entity, on the last financial year closed before 1 January 2025.",[442,467,469],{"question":468},"Can I still use the free public portal?",[11,470,471],{},"No, it has been dropped. It featured in early versions of the reform, but the scheme now requires an approved platform. Many articles still online mention the \"PPF\" as a free option: that information is out of date. Several private platforms do, however, offer a free plan limited to receiving.",[442,473,475],{"question":474},"What if a business client demands an electronic invoice in 2026?",[11,476,477],{},"You can decline. The authorities have specified that a client can neither require electronic issuing from a business whose deadline falls in 2027, nor withhold payment on that basis. You carry on as usual until your own date.",[442,479,481],{"question":480},"What are the penalties for non-compliance?",[11,482,483],{},"For failure to use a platform, the process begins with a formal notice, then €500 if the situation is not resolved within three months, then €1,000 per additional quarter. For failure to issue electronically from 2027, the fine is €50 per invoice, capped at €15,000 per year. A start-up tolerance exists for businesses working towards compliance, but it has no announced end date.",[11,485,486],{},[94,487,488],{},"This article provides general information current as of 18 August 2026 and does not constitute tax advice. The timetable, detailed rules and list of approved platforms are published on impots.gouv.fr. For your specific situation, speak to your accountant.",{"title":490,"searchDepth":491,"depth":491,"links":492},"",2,[493,498,503,508,513,517,518,519,520],{"id":17,"depth":491,"text":18,"children":494},[495,497],{"id":105,"depth":496,"text":106},3,{"id":119,"depth":496,"text":120},{"id":130,"depth":491,"text":131,"children":499},[500,501,502],{"id":134,"depth":496,"text":135},{"id":166,"depth":496,"text":167},{"id":195,"depth":496,"text":196},{"id":202,"depth":491,"text":203,"children":504},[505,506,507],{"id":209,"depth":496,"text":210},{"id":223,"depth":496,"text":224},{"id":249,"depth":496,"text":250},{"id":259,"depth":491,"text":260,"children":509},[510,511,512],{"id":266,"depth":496,"text":267},{"id":280,"depth":496,"text":281},{"id":294,"depth":496,"text":295},{"id":312,"depth":491,"text":313,"children":514},[515,516],{"id":316,"depth":496,"text":317},{"id":338,"depth":496,"text":339},{"id":368,"depth":491,"text":369},{"id":395,"depth":491,"text":396},{"id":412,"depth":491,"text":413},{"id":436,"depth":491,"text":437},"guides","2026-08-18","The real timetable, receiving versus issuing, e-reporting for individual clients: what a sports coach in France actually needs to know about e-invoicing.","md",false,"https:\u002F\u002Fpub-35905b1a4a5b4858b7b4f757562ea4dd.r2.dev\u002Fblog-thumbnails\u002F2026-08\u002Ffacturation-electronique-coach-sportif.png","en",{},true,"\u002Fblog\u002Fen\u002Felectronic-invoicing-sports-coach-complete-guide","facturation-electronique-coach-sportif",{"title":5,"description":523},"blog\u002Fen\u002Felectronic-invoicing-sports-coach-complete-guide","7KNs7AuRu15vRd687NQzEQ9a5siQkelWm83H31LR7wE",{"de":536,"en":537,"es":538,"fr":531,"it":539,"pt":540},"elektronische-rechnung-sportcoach-leitfaden","electronic-invoicing-sports-coach-complete-guide","facturacion-electronica-entrenador-deportivo-guia-completa","fatturazione-elettronica-coach-sportivo-guida-completa","faturacao-eletronica-treinador-desportivo-guia-completo",1787141761468]