E-invoicing on Amazon: Who Actually Issues the Invoice in 2026 and 2027

France's e-invoicing reform has generated a specific kind of confusion for marketplace sellers, and it shows up constantly in seller forums: who is actually responsible for issuing the invoice when a sale happens through Amazon rather than directly. The honest answer is that it depends on the sale type, and getting this wrong is not a small administrative slip, it affects compliance for every business selling B2B in France.

Why marketplaces complicate a seemingly simple reform

For a business selling directly to another business, the e-invoicing reform is relatively straightforward: issue a compliant electronic invoice through an approved platform. On a marketplace, the picture changes because Amazon sits between the seller and the buyer, and in some structures Amazon issues the invoice on the seller's behalf, while in others the seller remains responsible.

The distinction that matters most is between marketplace sales and direct sales. When you sell as a third party seller through Amazon's marketplace, invoicing handling can differ from when you sell directly through Amazon Business channels. Reading Amazon's own billing mandate documentation for your specific account setup is not optional here, generic advice cannot substitute for checking your own configuration.

What the phased calendar means in practice

The reform rolls out gradually based on company size, with large and mid sized companies required to receive electronic invoices first, and issuing obligations following on a staggered timeline through 2026 and into 2027. If you sell to business customers on Amazon, this calendar affects you even if your own company falls into a later phase, because your buyers may already be required to receive invoices in the new format.

A real use case

A mid sized office supplies brand selling both to consumers and to businesses through Amazon Business assumed Amazon handled all invoicing automatically, since that had always been true for their B2C sales. When a corporate client asked for a properly formatted electronic invoice compliant with the new reform, the brand discovered their B2B sales through Amazon Business required a different invoicing setup than their standard marketplace sales, and their internal accounting system was not yet connected to a certified e-invoicing platform.

Untangling this took several weeks, mostly because the question was left until a client actually asked. Businesses that reviewed their invoicing setup ahead of time, separating marketplace sales from direct B2B sales and mapping which required which invoicing approach, avoided that scramble entirely.

Steps to take now

• Identify which of your Amazon sales are marketplace sales versus direct B2B sales, the invoicing responsibility can differ between the two
• Check Amazon's current billing mandate documentation for your specific account type rather than relying on general guidance
• If you sell B2B, confirm your accounting system is connected to a certified e-invoicing platform (PDP) ahead of your company's applicable deadline
• Talk to your accountant about your specific phase in the calendar, company size determines timing and this is not a one size fits all deadline

Frequently asked questions

Does Amazon handle e-invoicing for me automatically? For some marketplace sales, yes, but not universally, and B2B sales through Amazon Business can follow different rules. Check your account's specific invoicing setup rather than assuming.

When exactly does this apply to my business? The obligation calendar depends on company size and phases in through 2026 and 2027. This is a question to confirm with an accountant based on your specific company size and structure.

Is this only relevant if I sell to businesses? The receiving obligation applies broadly, but the issuing obligation and its complexity is most relevant if you sell B2B, since B2C invoicing on marketplaces is typically handled differently.

This is not a topic where a general blog post can replace checking your own account and talking to your accountant, but knowing which questions to ask, and asking them before a client does, makes the difference between a smooth transition and a scramble.