E-invoicing for tattoo artists: what’s changing in 2026 and 2027
Micro-entrepreneur, self-employed professional, studio manager or guest tattoo artist: the electronic invoicing reform concerns you.
From 1 September 2026, all businesses must be able to receive electronic invoices. From 1 September 2027, small businesses and micro-enterprises must also be able to issue their B2B invoices electronically and transmit certain data relating to transactions carried out with private individuals through e-reporting.
For a tattoo artist, the reform may seem complicated: private clients, deposits, guest work, equipment purchases, micro-enterprise status, VAT exemption scheme... So, in practical terms, what do you need to do? Devilish Tattoo explains the reform with examples directly related to tattoo artists' activities.
🗓️ The 2 dates to remember
You do not need to remember the entire reform: start with these two dates.
01
1 September 2026
RECEIPT
You must be able to receive electronic invoices from the suppliers concerned.
02
1 September 2027
ISSUING
You will need to be able to issue your B2B invoices electronically and transmit data relating to certain B2C transactions through e-reporting.
Micro-entrepreneurs and small businesses are therefore not excluded from the reform.
Good to know: being a micro-enterprise or benefiting from the VAT exemption scheme does not exempt you from the reform.
📄Electronic invoicing vs e-reporting
This is probably the most important distinction for a tattoo artist to understand.
PROFESSIONALS
B2B
Electronic invoicing notably concerns B2B transactions, meaning cases where your client is itself a business or a taxable professional.
In time, the invoice will therefore no longer simply be a PDF sent by email.
It will have to be transmitted in accordance with the electronic invoicing system introduced by the reform, via a partner dematerialisation platform (PDP) or a solution connected to one.
PRIVATE CLIENTS
B2C
This is particularly important in the tattoo industry.
Most tattoo artists work directly with private individuals.
In this case, you will not send the private client a B2B electronic invoice.
However, transactions carried out with private individuals fall under the e-reporting system: certain data from your transactions will have to be transmitted electronically to the tax authorities.
2 examples to make it clear
EXAMPLE: PROFESSIONALS
You are a self-employed tattoo artist and you provide a €800 service for a tattoo studio.
Your client is a French business.
➡️ This is a B2B relationship.
➡️ From 1 September 2027, your invoice will have to fall within the electronic invoicing system.
EXAMPLE: PRIVATE CLIENT
In one day, you carry out:
- a €300 tattoo;
- a €450 tattoo;
Your 2 clients are private individuals. You continue to provide them with the relevant invoicing documents. At the same time, the data concerned by these transactions will have to be transmitted to the authorities as part of e-reporting.
Billing your client and transmitting data to the authorities are therefore two different things
In summary: Micro-entrepreneurs and small businesses are therefore not excluded from the reform.
💡Is a tattoo artist operating as a micro-enterprise affected?
Yes.
This is one of the main misconceptions about the reform.
Being:
- a micro-entrepreneur;
- self-employed;
- under the VAT exemption scheme;
- or a small business,
does not mean that you are outside the system. Micro-enterprises are indeed subject to the obligations to receive, then issue electronic invoices and carry out e-reporting according to the planned timetable.
Example
You are a tattoo artist operating as a micro-enterprise and you benefit from the VAT exemption scheme.
Tattoo: €350 VAT not applicable
The reform does not require you to start charging VAT. Your VAT regime remains the one that applies to you. However, you are indeed affected by the electronic invoicing reform.
🛒 What about my equipment purchases from my supplier?
This is a point tattoo artists can easily overlook.
You may mainly work B2C with your own clients, but your business also involves professional purchases:
- tattoo machines;
- cartridges;
- needles;
- inks;
- gloves;
- hygiene products;
- consumables;
- furniture;
- aftercare products, etc.
When you buy these products from a French business, you are yourself the professional customer.
Since 1 September 2026, all businesses must be able to receive electronic invoices that fall within the scope of the reform.
Example with your equipment supplier
You place an order for €750 worth of professional equipment with Devilish Tattoo. The invoice relates to a B2B transaction between two businesses.
Your business must therefore be organised to receive and process the electronic invoice under the new system.
👉 So now is the time to check the compatibility of your invoicing software or your accounting setup.
Memo: 5 practical situations for a tattoo artist
To sum up, here is what this means in situations you may encounter in your day-to-day work.
01
You tattoo a private client
Client: French private individual
Type of transaction: B2C
B2B electronic invoicing: no
E-reporting: yes, for the relevant data, from September 2027
02
Service for a studio
You are working as a guest in another studio and need to invoice the studio for your service.
Client: French business
Type of transaction: B2B
Electronic invoicing: yes, from 1 September 2027 for the small businesses/micro-enterprises concerned
03
Purchase of tattoo equipment
You order equipment from a French professional supplier.
You: customer business
Supplier: French business
Type: B2B
Receipt of electronic invoice: mandatory since 1 September 2026
04
Deposit from your client
Your tattoo appointment is scheduled for three months from now.
Total price: €600
Deposit on booking: €200
Balance on the day of the appointment: €400
Deposits and payments are among the items that need to be handled correctly in your invoicing process.
Depending on your tax situation and the nature of the service, payment data may also be subject to e-reporting.
👉 Your software must therefore be able to handle invoices, deposits and payments correctly.
04
International clients
You take part in a convention or regularly welcome foreign clients.
Important: the rules that apply to international transactions may differ depending on whether your client is a private individual or a professional, and according to VAT place-of-supply rules.
So do not automatically assume that a foreign client is treated in the same way as a French client.
If you regularly work with foreign professional or private clients, check with your accountant which treatment applies to your business.
💻 Do I need to change my invoicing software?
Not necessarily.
The reform does not mean that you must change software.
However, your solution must be compatible with the new system.
Your software will notably need to be able to integrate with the electronic invoicing system and, depending on your activity, manage the data required for e-reporting.
Before choosing or changing your solution, ask these 3 questions:
- Is your software compatible with the electronic invoicing reform?
- Which partner dematerialisation platform does it use?
- Does it also handle e-reporting for my B2C transactions and payment data where applicable?
The DGFiP recommends that businesses anticipate the choice of their solution and contact, in particular, their accountant and software provider.
🧾 What is a partner dematerialisation platform?
You will hear a lot about PDPs in the coming months.
A partner dematerialisation platform is an authorised operator under the reform, responsible in particular for transmitting electronic invoices and the tax data required by the system.
The aim is therefore not to ask you to enter each transaction manually on an administrative portal.
Depending on the solution chosen, your invoicing software will be able to communicate with the platform.
The most important thing for you: choose a solution suited to your business and compatible with the reform.
✅ The tattoo artist's checklist
You do not need to become an expert in electronic invoicing. Here are the steps to take:
From now on
- Check your tax regime and VAT regime.
- Check your invoicing software.
- Ask your software provider whether it is compatible with the reform.
- Check how you will receive your suppliers' electronic invoices.
- Check that your professional clients' information is correct: company name, address, SIREN, etc.
- Check that your tool correctly handles deposits and payments.
- Ask your accountant how your B2C e-reporting will be handled.
Before 1 September 2027
- Be able to issue your B2B invoices electronically.
- Check that your solution handles e-reporting.
- Test your invoicing process.
- Check that your customer and supplier data is up to date.
- Make sure your software, accounting and payment solution all work correctly together.
❌ “I am a micro-entrepreneur, so I am not affected.”
False
Micro-entrepreneurs are indeed affected by the reform.
❌ “I only work with private clients, so I do not need to do anything.”
False
Your B2C transactions are subject to e-reporting under the applicable rules.
❌ “A PDF sent by email is an electronic invoice.”
Not within the meaning of the reform.
An electronic invoice must meet specific format and transmission requirements.
❌ “I will deal with it in September 2027.”
That is possible… but it is also the best way to end up having to put everything in place at the last minute.
Start by checking your software and your organisation now.
❌ “The reform changes my VAT regime.”
No
Electronic invoicing does not automatically change your tax regime or VAT regime.
❓ FAQ: electronic invoicing and tattooing
Yes. Tattoo artists operating as businesses in France are affected by the reform, including micro-entrepreneurs.
Yes. Micro-entrepreneur status does not exclude you from the system.
Yes. Not charging VAT, particularly under the VAT exemption scheme, does not mean that you are excluded from the reform.
B2B electronic invoicing does not apply to private individuals in the same way. However, data relating to your B2C transactions is covered by the e-reporting system.
Not necessarily. However, your solution must be compatible with the new system. Check this with your software provider and your accountant
Start by contacting your invoicing software provider or your accountant. Ask them how your business will handle the receipt of electronic invoices, B2B issuing and e-reporting.
🔥 At Devilish Tattoo, we know your priority is still tattooing
Between appointments, equipment orders, stock, clients and days in the studio, nobody wants to spend their evenings trying to decipher an administrative reform. The goal is therefore not to become an expert in electronic invoicing.
Your goal is simply to be ready on time.
Plan ahead for your software, check your organisation and speak with your accountant to understand exactly how the reform applies to your business.
Article updated in September 2026.
The rules presented in this article are provided for information purposes and may change. The treatment that applies depends in particular on your business status, your VAT regime, the nature of your transactions and your clients' circumstances.
To find out your exact obligations, contact your accountant or consult the official information provided by the tax authorities.
