Electronic invoicing 2026: what changes for therapists
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The digital transition of practices is accelerating, and a deadline now affects all practitioners: electronic invoicing becomes mandatory in France starting 1st September 2026.
Many therapists believe they are exempt from the reform because their healthcare acts are VAT-exempt. This is a misconception. Even if exempt, a private practitioner remains affected, at the very least by having to receive their invoices.
Good news: with careful planning, this reform is primarily an opportunity to save time and make management more reliable. Here is what this means in practice, the timeline to keep in mind, and how to prepare your practice peacefully.
What is electronic invoicing and why is it becoming mandatory?
Electronic invoicing is not just about sending a PDF by email. It is an invoice issued, transmitted and received in a structured, standardised format (Factur-X, UBL or CII), routed via a state-approved platform (PA, formerly "PDP"). The data becomes automatically readable by both software and the tax authority. (1)
Driven by successive budget laws, this reform pursues three objectives:
to combat VAT fraud
to simplify exchanges between professionals
to reduce administrative data entry.
It applies to all businesses established in France and subject to VAT, regardless of size, including those benefiting from franchise status. (2)
The reform actually relies on two complementary mechanisms.
Electronic invoicing proper governs transactions between registered business entities ("B2B").
E-reporting refers to the transmission of transaction data to the tax authority for specific operations, notably sales to private individuals or international sales.
Distinguishing between the two is essential to understand what applies, or does not apply, to your practice.
Please note: "subject to VAT" does not mean "liable for VAT payments". According to Article 261-4-1° of the General Tax Code, care provided by regulated medical and healthcare professions is exempt from VAT.
A physiotherapist, an osteopath or a midwife therefore remains a "non-liable" taxpayer: they do not charge VAT to their patients, but they still fall within the scope of the reform.
The timeline of the 2026 reform: what changes in practice for therapists
The roll-out takes place in two stages, around two distinct requirements: receiving and issuing.
Receiving → 1st September 2026: all businesses, including exempt healthcare private practitioners, must be able to receive their supplier invoices in electronic format (equipment, software subscriptions, accountant...). This is the deadline that directly affects the vast majority of therapists. (3)
Issuing → 1st September 2027: the requirement to issue applies from 2026 to large and intermediate-sized enterprises, then on 1st September 2027 to micro, small and medium enterprises, which includes almost all private clinics. (3)
Regarding your patient healthcare treatments, the rule is reassuring: naturally exempt from VAT, they require neither electronic invoicing nor e-reporting. You therefore do not need to issue any electronic invoices to your patients for your consultations.
Only your ancillary activities subject to VAT are affected by issuing or e-reporting: training, consulting, conferences, product sales, or even the fee paid to a colleague under a collaboration contract.
If you carry out any of these activities, you will need to clearly distinguish these transactions from your medical and healthcare treatments.
How to properly prepare your practice for electronic invoicing?
Preparation involves a few simple steps, to be anticipated before summer 2026:
Choose an approved platform (PA) and register it: it will receive and transmit your invoices. The official list is published on the government tax website. (1)
Check your software and accounting: make sure your practice-management software and your accountant are able to process structured formats without re-entry.
Separate your business activities: exempt medical and healthcare treatments on one side, taxable activities on the other, to remain compliant without complicating your life.
Take care of archiving: electronic invoices must be stored ensuring their authenticity, integrity and legibility over time.
Plan ahead with your accountant: they are your best ally for choosing the right tools, setting up your invoice routing and securing your first declaration in the new format.
Beyond compliance, this is an opportunity to streamline your administration: clear and complete invoices, rigorous tracking of payments and potential outstanding balances, and real regularity in issuing. These best practices align with those detailed in our article on reducing administrative time in your practice, and complement the developments addressed in our guide on 2026 fee revaluations.
Automating your administration: combining practice software with modern accounting
The best way to handle this reform stress-free is to avoid multiplying your tools. A practice-management software designed for physiotherapists and therapists centralises appointments, patient files and medical treatment billing in one place.
Andrew® fulfills this role, allowing you to manage practice billing for these acts: teleconsultation, hybrid follow-up, treatments outside the nomenclature system, and patient subscriptions. All from a single interface. To go further, our article on the advantages of practice-management software details this daily organizational gain.
The next step consists of connecting this management to a modern accounting solution like Pennylane or Indy. Billing data is automatically uploaded to your accountant, without double-entry or manual export. You reduce errors, save precious time and approach the 2026 and 2027 deadlines with peace of mind. To see concretely how this system integrates into your organization, you can speak with an advisor.
A requirement to transform into a source of peace of mind
The electronic invoicing reform is by no means a threat to therapists. For the vast majority of practices, the challenge of 2026 is limited to knowing how to receive supplier invoices via an approved platform; issuing, when applicable, only arrives in 2027 and only affects activities subject to VAT.
Your medical and healthcare treatments, on the other hand, remain largely unaffected. By equipping yourself now with practice-management software connected to your accounting, you turn a regulatory constraint into real time savings. To prepare your practice peacefully, request a free demo of Andrew®.
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Common questions and answers on this topic:
Are therapists affected by electronic invoicing in 2026?
Yes. Even if your healthcare services are exempt from VAT, you are a "non-liable" taxable person and fall within the scope of the reform. From 1 September 2026, every practice must be able to receive its supplier invoices in electronic format via an approved platform. The VAT exemption therefore does not exclude you from the reform.
Does a physiotherapist who is exempt from VAT have to issue electronic invoices to patients?
What are the key dates of the electronic invoicing reform?
What is an approved platform (AP)?
How to prepare your medical practice for electronic billing?
Can billing software simplify electronic invoicing?
