// analysis
The great e-invoicing toll, 3/5: the price of free

Approved e-invoicing platforms really do advertise zero-euro offers. l0g audited 19 public plans to examine quotas, acquisition models and exit costs.
In France’s electronic-invoicing reform, a displayed price of €0 covers several different commercial realities.
Several providers explicitly display €0. Qonto says it provides compliant, free and unlimited invoicing without requiring a professional account. Dougs displays a €0 service with no volume cap and no purchase obligation. Indy, Abby and Tiime also advertise a free regulatory core. The withdrawal of the public portal does not therefore force every company to pay a private-platform subscription.
The same zero can describe radically different products. At Pennylane, it is reserved for micro-businesses, one user and 1,200 invoices a year. At B2BRouter, it covers 24 annual transactions, including received invoices and tax declarations. At Shine Facture, ordinary quotes and invoices are unlimited but the free plan stops at five customers. Its FAQ says electronic sending and receipt are included across all plans, while the price table still marks issuance as “forthcoming” for Free. At Kolecto, zero is a first-year offer for newly created businesses. Elsewhere, the approved platform is included in software, a bank account or a subscription that is already being paid for.
After the amputated public portal and the 148 shopfronts in Bercy’s registry, this third part opens the price lists. It does not attempt to find the cheapest platform. It examines what free contains, what it excludes and when zero stops being zero.
Key points
- Bercy did not award a public contract to a closed list of mandatory vendors. Operators apply, are registered after checks and tests, then each company chooses its platform.
- In l0g’s sample of 19 public offers, 13 provide an unambiguous zero-price entry under a conservative counting rule. Dext remains outside the count because the standalone free e-reporting scope is not explicit enough.
- A free offer may be standalone, restricted to a legal status, capped by volume, financed by adjacent services or temporary.
- “Included at no extra charge” is not the same as “without cost” when the software, account or accounting service is already paid for.
- Public price lists make some company profiles calculable. API access, multiple entities, integration, support and overages often remain unknown.
- Technical switching has been regulated since July 2026. It does not automatically terminate the commercial contract.
- Claims about €1,700 implementation packages and €30 monthly banking subscriptions appear in a parliamentary question. They remain leads to document, not generalised findings.
Companies still choose their platform
One confusion needs to be cleared up before looking at prices.
The state chose an architecture in which invoices pass through privately operated approved platforms. It did not choose, through a procurement process, the company that each artisan, freelancer or SME must pay.
The DGFiP describes the procedure as registration. An operator files an application, provides guarantees and demonstrates its ability to perform the regulated functions. Registration lasts three years and may be withdrawn after repeated breaches. The official January 2026 announcement adds that platforms on the main list met regulatory requirements and passed technical and interoperability tests.
The final supplier remains a management choice for the company. In a government answer published by the Senate on 6 August 2026, the relevant criteria include volumes, customer type and budget.
A business is compelled to enter the system, not to buy a specific brand. Competition therefore exists on paper. Its quality then depends on how readable the offers are, whether switching works in practice and whether a customer can compare anything beyond marketing headlines.
How l0g counted zero
This investigation uses a snapshot taken on 22 August 2026.
l0g selected 19 operators that appeared on the DGFiP’s main list and represented several business families: tools for sole traders, management software, accounting providers, technical platforms, banking groups and SME offers. The sample is not the entire market. It tests the range of commercial models using official pages that were publicly accessible.
An offer counted as a zero-price entry when the provider’s official page explicitly displayed a free plan or zero price capable of giving access to the regulatory circuit, even when that price was restricted by legal status, volume or time.
Three exclusions prevent the count from being inflated:
- a platform “included at no extra charge” in paid software is not counted as a standalone zero-price offer;
- a free invoice editor is not counted when the page does not clearly establish that the full regulated service is included;
- a free trial is not a durable free offer.
Under that rule, 13 of the 19 pages examined provide an unambiguous zero-price entry. The thirteen are Qonto Facturation, Indy, Abby, Dougs Facturation, Tiime, Pennylane, SUPER PDP, B2BRouter, VosFactures, macompta.fr, Shine Facture, Kolecto and Odoo. This does not mean that the offers are equivalent. It measures only the presence of a door with no displayed direct price.
All prices in this article are before VAT. They come from provider pages and are attributed to the providers. l0g did not complete a full identified subscription journey with every operator or audit the contracts supplied after onboarding. Missing information remains missing.
Five standalone zero-price offers
Five official pages display a relatively broad free core.
Qonto Facturation displays a €0 tool with no bank card and no bank account required. The page advertises unlimited quotes and invoices, receipt of supplier invoices, document centralisation and external-account synchronisation. The professional account remains a separate product, starting at €9 a month on the price list reviewed.
Dougs Facturation goes further in its wording: €0 before VAT per month, no volume cap and no purchase obligation. The accounting firm presents the approved platform and e-reporting as included in the package. Paid accounting services are the adjacent product.
Indy includes electronic invoicing and unlimited quotes and invoices in its €0 Essentiel offer. Paid plans add reminders, certain filings, support and accounting features. Its professional account is presented as optional.
Abby places electronic invoicing in its free Basique plan alongside quotes, invoices, revenue books and threshold alerts. The provider presents issuance, receipt and e-reporting as included at no extra charge. Banking, VAT, reminders, multiple users and stock sit in higher tiers.
Tiime also advertises a free platform with no commitment, covering issuance, receipt and e-reporting. The provider says the service will remain free. Its other products cover a professional account, accounting and work with accounting firms.
These pages do not establish how well the services will perform on 1 September. They establish a narrower point: the direct cost of compliance can genuinely be zero.
The analysis must be symmetrical. Free is not inherently suspicious. A provider may fund a low-cost regulatory component at scale through more profitable optional services. It may also want to secure a customer relationship before competitors do. Both motives are ordinary in software.
The unusual feature is where demand comes from. Here, the acquisition product answers a legal obligation affecting millions of businesses. Zero can therefore reduce customer-acquisition costs substantially.
The meter hidden behind zero
The price often changes less because of electronic invoicing itself than because of the unit chosen to measure it.
Pennylane restricts its free offer to micro-businesses, one user and 1,200 invoices a year. The restriction is clear. A company that changes status or adds a user leaves the free scope even when volume remains low.
B2BRouter offers a Basic plan at €0 for life. It covers one user, ten contacts and 24 annual transactions. The word transaction is decisive: it includes invoices sent, invoices received and tax declarations. Two supplier invoices a month can consume the annual quota before the business issues a single customer invoice.
VosFactures limits its free Micro plan to three documents a month. Its €5 Basique plan makes documents unlimited. Higher tiers add users and functions.
SUPER PDP uses the opposite model. Its online account is free up to 1,000 invoices a month. API pricing then falls from €0.01 to €0.005 and €0.0025 per invoice as volume rises, with a €2 KYC or KYB check and a €10 annual minimum. The platform states that an account exceeding 1,000 monthly invoices moves to API pricing.
macompta.fr offers up to 20 monthly flows to a non-subscriber. Public tiers then rise to €5, €10, €15 and €20 a month up to 500 flows. For customers subscribing to its accounting or invoicing software, the approved platform is included up to 250 monthly invoices. Its terms of service state that one e-reporting flow counts as one invoice and that each invoice sent or received is counted regardless of status.
Shine Facture moves the limit to the customer base. Free costs €0 and caps the customer base at five. The FAQ says electronic receipt and issuance are included at no extra charge across all offers. Yet the detailed grid still marked electronic issuance as “forthcoming” for Free on 22 August. l0g therefore retains the zero-price entry but flags the activation date for confirmation. Start is equivalent to €9 a month on annual billing, or €11 month by month. Plus is equivalent to €20 a month on annual billing, or €25 month by month, and adds a second access.
Kolecto reserves its €0 offer for the first twelve months of certain newly created businesses. Normal pricing then depends on headcount: €12, €39 or €99 a month, with annual invoice quotas and additional modules. Here, free describes an acquisition period, not the company’s stable cost.
The move to a paid plan therefore depends on the meter used.
It may be documents, transactions, customers, users, companies, addresses, received invoices, e-reporting days or activated applications.
Included platforms blur the standalone price
A second family of offers does not invoice the approved platform separately. The customer is already paying for something else.
Sage says use of its approved platform is integrated into several subscriptions, with caps specific to each product. Above those caps, usage is billed. The page directs customers to sales for overage prices. An existing customer may therefore face no immediate surcharge while still being unable to calculate publicly what the future bill will be beyond the cap.
Cegid advertises access to its approved platform at no extra charge for several Cegid and EBP products. l0g found no unified grid comparing caps, overages and configurations across the entire range.
Dext says the approved platform is included in existing subscriptions at no extra charge. Its free account documents compliant invoice creation and sending, and says it supports compliance for sending and receipt. The PA documentation nevertheless describes e-reporting as “forthcoming” and does not explicitly say whether it will be included in the standalone €0 account. Dext could therefore qualify as a fourteenth free entry, but l0g excludes it from the strict count until that scope is published unambiguously.
Axonaut presents the approved platform as included in its management software. Here too, the customer buys a suite containing CRM, invoicing, cash management and administrative features. A standalone price for the approved platform does not really exist.
This distinction is not a criticism. Native integration may be the cheapest answer for a company already using the software. It can reduce connectors, training and duplicate entry. It can also make comparison harder because the regulatory price disappears into a larger bundle.
At the other end of the spectrum, some providers publish a clear subscription.
Docaposte lists €19 before VAT a month for Starter, with 50 received invoices and advertised ten-year evidential archiving. Standard costs €69 for 100 documents and adds e-reporting, among other functions. Advanced is displayed at €149.
Sellsy charges per user with a minimum of two licences. At the collection date, Standard Facturation carried a first-year promotion of €29 per user per month against a public standard price of €39, with annual commitment. The promotion expires on 31 August 2026. Extending €29 across three years would therefore create a false calculation.
Odoo occupies a special position. Its “One App Free” plan allows one application with unlimited users. The Invoicing app advertises unlimited sending and receipt. Zero holds as long as the company remains inside that single application. Adding other applications or requiring an external API moves it into paid plans.
A calculator that preserves the unknowns
Comparing these offers through one monthly price would be misleading. The l0g calculator applies public price lists to a company profile over 36 months and leaves blank what a source cannot establish.
DIRECT-COST CALCULATOR
Does zero survive your company profile?
Enter volume, users and API needs. The tool prices only directly calculable public tariffs over 36 months. An unknown remains unknown.
Public direct cost over 36 months
32 flows/monthAbby
public calculationBasique plan at €0
Public direct cost: €0 for the individual-use scope used here.
pricing sourceDougs Facturation
public calculation€0, advertised as unlimited by volume
Public direct cost: €0 for the individual-use scope used here.
pricing sourceIndy
public calculationEssentiel plan at €0
Public direct cost: €0 for the individual-use scope used here.
pricing sourceOdoo Facturation
public calculationOne free app, unlimited users
Direct cost: €0 only if Invoicing remains the only app used.
pricing sourcePennylane
public calculation€0 for micro-businesses, one user, 1,200 invoices a year
Free micro-business offer, within the 1,200-invoice annual cap.
pricing sourceQonto Facturation
public calculationZero-price entry, invoicing advertised as unlimited
Public direct cost: €0. Multi-user and API use are not priced.
pricing sourceShine Facture
public calculation€0 with five customers, then €9 or €20 a month with annual billing
Free plan within the five-customer limit. The price grid still requires confirmation of the electronic-issuance activation date.
pricing sourceTiime
public calculation€0, advertised without commitment
Public direct cost: €0 for the individual-use scope used here.
pricing sourceSUPER PDP
public calculationFree account up to 1,000 invoices a month, then a volume-priced API
Free account, with the €2 KYC or KYB check counted once.
pricing sourcemacompta.fr
public calculation€0 up to 20 monthly flows for a non-subscriber, then tiers
Public price for a user not subscribing to the other software products.
pricing sourceVosFactures
public calculationThree monthly documents at €0, then plans from €5 to €60 a month
The entered flow count is used as a proxy for document count.
pricing sourceB2BRouter
public calculation24 annual transactions at €0, then €110 or €300 a year
Professional plan at €110 a year.
pricing sourceDocaposte e-Facture / SERES
public calculation€19 for 50 receipts, €69 for 100 documents, then €149
Public Starter plan.
pricing sourceSellsy Facturation
public calculationPer-user subscription with a two-licence minimum
Two-licence minimum. Promotion visible through 31 August 2026 for year one, then the public standard price.
pricing sourceAxonaut
confirmation requiredApproved platform included in the management software
The dynamic grid does not provide a homogeneous and verifiable cost for these profiles here.
pricing sourceCegid
confirmation requiredApproved platform advertised at no extra charge for several Cegid and EBP products
No unified cap and overage grid was identified.
pricing sourceDext
confirmation requiredApproved platform included in existing subscriptions, separate free tool
The free account documents creation, sending and receipt. E-reporting is described as forthcoming and its inclusion in the standalone free scope is not explicit.
pricing sourceKolecto
confirmation requiredFree in year one for eligible new businesses, then employee-based pricing
Volume, users or API needs require modules or a quote that cannot be modelled.
pricing sourceSage
confirmation requiredApproved platform included in several subscriptions, with caps
Public overage prices and the complete standalone cost are not published consistently.
pricing sourceThis result is neither a ranking nor a recommendation.
Method and limitations
TCO 36 mois = prix direct + volume + utilisateurs et entités + intégration + archivage et support + produits nécessaires + paiements + sortie
- The tool prices only the publicly calculable direct cost.
- An unknown result means neither free nor expensive.
- Quality, security, support, time saved and internal costs are not scored.
- Promotions and scopes are a snapshot taken on 22 August 2026.
Offer scope
- Qonto FacturationThe free page does not specify multi-user rights or API scope.
- IndyThe calculation covers individual use without an API only.
- AbbyMulti-user and advanced features sit in paid plans whose promotions change.
- Dougs FacturationAPI and multi-user conditions are not publicly priced on this page.
- TiimeMulti-user rights and the API are not priced in the public free scope.
- PennylaneOther legal forms start with a public plan advertised at €7 a month.
- SUPER PDPThe calculation adds the €2 KYC or KYB check and the €10 annual API minimum.
- B2BRouterA transaction includes an invoice sent, received, or a tax declaration.
- VosFacturesThe calculation uses entered flows as a conservative proxy for document count.
- macompta.frOne e-reporting flow counts as one invoice. Above 500, a quote is required.
- Shine FactureThe free limit applies to five customers. The FAQ says sending and receiving are included, while the price grid still marks electronic issuance as forthcoming for Free.
- KolectoAnnual quotas are low relative to l0g profiles. A 36-month calculation quickly becomes indeterminate.
- Docaposte e-Facture / SERESVolumes beyond the published grid and integrations still require confirmation.
- Sellsy FacturationThe calculation applies the first-year promotion visible on 22 August 2026, then the public standard price.
- Odoo FacturationThe zero price assumes use of one app only. External API access requires the Custom plan.
- SagePublic overage prices and the complete standalone cost are not published consistently.
- CegidNo unified cap and overage grid was identified.
- DextThe free account documents creation, sending and receipt. E-reporting is described as forthcoming and its inclusion in the standalone free scope is not explicit.
- AxonautThe dynamic grid does not provide a homogeneous and verifiable cost for these profiles here.
The default profile is deliberately simple: a micro-business, one user, five active customers, 12 invoices sent and 20 received each month, with no API.
Under those assumptions, several offers show a direct three-year cost of €0. SUPER PDP produces €2, reflecting the published KYC or KYB check. B2BRouter reaches €330 over three years because the 24-transaction annual cap is exceeded. VosFactures and macompta.fr reach €180 in the model. Docaposte produces €684. Sellsy reaches €2,568 because the grid imposes at least two licences and the promotion covers only year one.
Those figures do not identify a winner.
A €684 offer may contain evidential archiving and support that a €0 offer does not document. An integrated product may remove hours of manual entry. A free tool may fit a sole trader perfectly. The calculation only exposes how the tariff works.
The price cannot be calculated result is as informative as the figures. It appears when a profile requires an unpriced API, exceeds a quota with no public overage, adds too many users or depends on a quote.
Unknown should not be the default value in a regulated market.
The components of total cost
The platform’s direct price is only the first layer of total cost.
In plain language, this is the total cost of ownership, usually shortened to TCO. l0g’s working formula is:
36-month total cost = direct price + volume + users and entities + setup and integration + archiving and support + required products + payment fees + exit cost
Volume
An invoice sent, an invoice received, a credit note, a rejection or an e-reporting day may be counted differently by each provider. A business must rebuild its flows using each commercial definition, not merely its customer-invoice count.
Users and companies
A second access, an internal accountant, a subsidiary or a new establishment may trigger a higher plan. Per-user pricing makes the bill sensitive to organisational structure even when volume is unchanged.
Integration
A free web portal may be unusable for a company that must connect an ERP, cash register, industry-specific application or several accounting systems. The API, sandbox, connector and integration project can then dominate the cost.
Archiving
Storing a file, retaining evidence and providing evidential archiving are not the same service. Duration, restitution and access after termination must be compared separately.
Support
A help centre, chat, setup assistance and a service-level commitment are four different levels. Zero may cover the software without covering the human time required to start it.
Financial services
Payment links, direct debit, factoring, credit and professional accounts may generate fees independent of the approved-platform price. They are optional in several offers. They may also be central to the provider’s business model.
Exit
The contract, exports, attachment recovery and connector reconstruction form the final layer. It is invisible at signup and may become decisive three years later.
The business model behind a free regulatory service
Free becomes less mysterious when one looks at what companies sell around it.
Qonto sells professional accounts, cards, payments and financing. Indy offers filings, a professional account, support and a payment link. Dougs sells accounting services. Abby monetises banking, VAT, reminders, stock and multiple users. Tiime works with accounting firms and offers other management components.
Kolecto belongs to the Crédit Agricole group and benefits from its distribution networks. Dext sits inside accounting-firm workflows. Sage, Cegid, Odoo, Sellsy and Axonaut use compliance to reinforce broader software suites.
Electronic invoicing has three rare commercial qualities.
It is mandatory. It recurs every month. It contains data that naturally feeds accounting, cash management, payments and credit.
Giving away regulatory transport may therefore lower the cost of acquiring customers for more profitable products. The model resembles standard software freemium, but the law supplies the initial need.
No conclusion about data use follows automatically from this economic logic. It proves neither resale, abusive scoring nor hidden compulsion. Those questions require the contracts, privacy policies and consents of each operator.
The investigation establishes only the incentive: the company receiving the invoice is exceptionally well placed to sell what comes next.
Switching now has a regulatory clock
French law strengthened platform mobility in July 2026.
Article 7 of the decree of 27 July 2026 requires platforms to provide customers, free and without conditions, with documentation on switching. A company may request a change to its routing information in the central directory at any time.
The procedure then follows precise deadlines.
Within two business days of receiving the formal agreement, the arrival platform notifies the departure platform. The latter has five business days to object, solely on evidence challenging the customer’s intention, such as a more recent agreement. After express or tacit agreement, the arrival platform has fifteen business days to enter the new information in the directory.
The decree also protects continuity. Certain invoice-status services must remain available for one year. On request, the former platform must provide within five business days any information it holds that is needed to continue the company’s activity.
The decree states immediately before those protections that changing the directory does not prejudge the validity, performance or termination of contracts.
The invoice can therefore move to another pipe while the subscription remains alive.
A company must therefore examine separately:
- the regulated switching procedure;
- commercial notice periods;
- commitment length;
- any charges;
- export format;
- recoverable attachments, logs and evidence;
- the cost of rebuilding connectors.
The price of free may reveal itself at exit rather than entry.
Two pricing alerts without public evidence
A written question published by the National Assembly on 21 July 2026 reports two alerts attributed to the Vendée branch of CAPEB, the building trades federation.
MP Véronique Besse refers to implementation packages offered by some accounting firms for as much as €1,700, and to professional bank accounts accompanied by an electronic-invoicing subscription of €30 before VAT a month, described as ancillary but mandatory.
The text also mentions a 9 July letter from the departmental public-finance director in Vendée, who reportedly called the alleged abuses unacceptable while reminding businesses that free or almost free offers existed.
These elements deserve investigation. They do not establish that banks or accounting firms generally charge such amounts.
The parliamentary question publishes:
- no quote;
- no contract;
- no institution name;
- no breakdown of what the €1,700 service contains;
- no proof that the banking product was genuinely compulsory;
- no count of affected companies.
A high package price may cover flow auditing, setup, migration, training and integration. It may also exploit regulatory confusion to sell an oversized service. Price alone does not decide between those explanations.
Establishing an abusive practice requires the documents, interviews with the businesses, replies from the providers and the positions of the consumer authority, the banking supervisor and the French accounting profession.
l0g therefore retains these figures as documentary leads, not findings.
The comparator Bercy does not publish
The DGFiP publishes the list of authorised platforms. It provides a logo and explains regulatory criteria. It does not publish a standardised offer grid.
The Government says the market contains free or no-extra-cost offers comparable with the minimum service that the public portal might have provided. The existence of zero is credible. The word comparable remains hard to test.
For a small business to choose according to volume, customer type and budget, each public platform record should include at least:
- the standalone price of the regulatory core;
- eligible legal or tax status;
- included invoices sent and received;
- how e-reporting, credits and rejections are counted;
- included users, companies and establishments;
- overage price;
- API and integration cost;
- nature and duration of archiving;
- support channels;
- required adjacent products;
- commitment length and post-promotion price;
- a link to the regulated mobility documentation;
- export formats and restitution charges.
Such disclosure would not turn the state into a commercial comparison site. It would standardise the information required to exercise the choice the state imposes.
The market could still sell support, automation, credit, payments and accounting. Customers would simply know where compliance ends and the additional product begins.
Result: real free cores with variable boundaries
The investigation leads to a qualified conclusion.
The promised free offers exist. Several providers display a genuine €0 core. A simple micro-business can probably comply without a dedicated subscription. Saying that every business must pay a direct toll would be false.
Zero does not settle the cost question.
A company grows, receives invoices, hires staff, connects software, opens a subsidiary, demands support, automates payments and eventually changes supplier. Each of those steps can move the bill outside the free core.
The relevant debate is therefore not whether free exists. It is where its boundary lies.
How many documents? How many customers? How many users? Which API? Which archive? Which surrounding product is required? What price after the promotion? What contract governs departure?
A €0 platform may be an excellent deal. It may also be a rational acquisition product for a much broader relationship. Both statements can be true at the same time.
Bercy made the private pipe mandatory. The market sometimes made entry free. What is still missing is the signage that would let millions of businesses understand what they are buying before the meter starts.
Part four now follows the data and its readers: platforms, the tax authority, software, accounting firms, banks and AI assistants.
Method and main sources
Cut-off date: 22 August 2026. The 19 operators in the sample appeared on the DGFiP’s main list at that date. The count retains thirteen unambiguous zero-price entries under the rule described in the article. Dext remains a possible borderline case and is not added to the figure. Promotions are dated. Quote-based prices are never estimated.
The calculator prices public direct cost over 36 months. It does not score security, quality, support or productivity. Entered flows sometimes serve as a proxy when a provider prices documents or transactions whose exact definition still needs confirmation in a quote.
- DGFiP, role and registration of approved platforms
- DGFiP, publication of the list after testing
- DGFiP, official approved-platform list
- French Senate, Government answer on free and no-extra-cost offers
- Légifrance, decree of 27 July 2026 on switching
- National Assembly, question on reported pricing practices in Vendée
- Qonto Facturation
- Indy
- Abby
- Dougs Facturation
- Tiime
- Pennylane
- SUPER PDP
- B2BRouter
- VosFactures
- macompta.fr
- Shine Facture
- Kolecto
- Docaposte e-Facture
- Sage
- Cegid
- Dext, free invoicing tool
- Dext, PA scope and forthcoming e-reporting
- Odoo, pricing
- Odoo, electronic invoicing in France
- Sellsy
- Axonaut
Limitations
- The 19-operator sample illustrates several business models without covering the entire DGFiP register.
- The audit covers public pages. It does not replace an identified subscription journey, the contract supplied to a customer or a service-quality test.
- The calculator sometimes uses flow count as a proxy. Each operator retains its own definitions of document, transaction and e-reporting.
- Prices and scopes may change after the cut-off date, notably when a promotion expires or an announced feature becomes active.
This analysis is not investment advice.
// cite this analysis
l0g, “The great e-invoicing toll, 3/5: the price of free”, l0g.fr, published August 22, 2026, updated August 22, 2026, https://l0g.fr/en/analysis/the-great-e-invoicing-toll-3-the-price-of-free/
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