Other news for March 2026

Storm Nils

Employers and self-employed workers whose business was affected by Storm Nils, particularly in Occitania, Nouvelle-Aquitaine and the Pays de la Loire, can receive support from Urssaf. Concretely, employers can request an extension from Urssaf for their social security contribution deadlines. This is done without penalties or delinquent payment increases. Furthermore, Urssaf states that it will be understanding towards employers temporarily unable to make their declarations. Self-employed workers can also request a deferment from Urssaf for the payment of their personal social security contributions.

Aid for business creation

The aid for starting or taking over a business (Acre(1)) allows people who create or take over a business to benefit from an exemption from certain personal social security contributions for the first 12 months of their activity. The Social Security Financing Act for 2026 reduced the amount of this exemption for business start-ups or takeovers occurring from January 1, 2026.

Electronic Invoicing

From September 1, 2026, all companies, regardless of their size, must be able to receive electronic invoices. Furthermore, large companies, members of a VAT group, and intermediate-sized enterprises (ETIs) will have to issue electronic invoices and conduct e-reporting. Then, from September 1, 2027, this obligation to issue electronic invoices and conduct e-reporting will also apply to VSEs-SMEs and micro-enterprises. And the 2026 Finance Act has increased the penalties for non-compliance by a company with the obligation to issue an electronic invoice, conduct e-reporting, or use an approved platform in a timely manner.

APLD(2) (Long-Term Partial Activity)

Employers facing a sustained downturn in activity that is not, however, likely to compromise their viability could use the “rebound long-term partial activity” scheme (APLD-R). This scheme, like the long-term partial activity put in place during the Covid-19 epidemic, is intended to maintain employees in their jobs. But be careful, this scheme can no longer be activated since February 28, 2026.

(1) Aide à la création ou à la reprise d’une entreprise.

(2) Activité Partielle de Longue Durée.