2026 Anti-Fraud Law: What Wellness Practitioners Must Check Now

In June 2024, Sophie, a naturopath in Lyon, received a letter from the DGCCRF. The reason? An invoice issued in 2023 did not include her practice’s SIRET number. The result: a €1,500 fine and a warning about upcoming obligations. Like her, thousands of independent wellness practitioners are unaware that the anti-fraud law, gradually enforced since 2024, will disrupt their daily operations by 2026.

The issue? Official texts (Decree No. 2024-568 of May 22, 2024) are highly technical, and not all current management software is ready. Yet, penalties can reach up to €75,000 for a business (Article 1737 of the French Tax Code) in case of non-compliance with electronic invoicing. So, how can you prepare without drowning in paperwork?

This article provides a clear action plan: what’s really changing, the tools to ensure compliance, and the pitfalls to avoid. Spoiler: If you wait until 2026 to act, it will be too late.

What’s Changing in 2026 for Wellness Practitioners

The anti-fraud law (Law No. 2023-1117 of December 29, 2023) aims to combat tax fraud by generalizing electronic invoicing and strengthening controls. For wellness practitioners, three major obligations come into play:

1. Mandatory Electronic Invoicing

Starting January 1, 2026, all VAT-registered professionals (including micro-entrepreneurs exceeding the revenue threshold) must issue electronic invoices for their services. Specifically:

• No more paper invoices or unstructured PDFs (such as those generated by Word or Excel).
• Invoices must be transmitted via a certified platform (Chorus Pro or a partner software like PratiConnect).
• Mandatory format: Factur-X (a mix of a readable PDF and structured XML data).

Source: Article 289 bis of the French Tax Code, amended by the 2023 anti-fraud law.

2. Secure Archiving of Invoices

Invoices must be stored for 6 years (previously 10 years for paper documents) in an unalterable electronic format. Solutions like Dropbox or Google Drive are no longer sufficient: a certified digital vault (NF 461 or ISO 27001) is required.

Example: An osteopath audited in 2027 must present all 2026 invoices in electronic format. If they used non-compliant software, they risk a fine of €15 per missing invoice (capped at €15,000 per year).

3. Automatic Data Transmission to the Tax Authority

Invoicing software must send real-time transaction data to the tax authority via the Public Invoicing Portal (PPF). This includes:

• The net and gross amounts.
• The client’s SIRET number (if a business).
• The date and location of the service.

Real-world case: A sophrologist billing 50 sessions per month must ensure their software automatically transmits this data, or risk having invoices rejected by URSSAF.

Checklist to Ensure Compliance Now

There’s no need to wait until 2026 to act. Here are the 5 steps to follow this month

1. Audit Your Current Invoices

Spend an hour checking:

• Do your invoices include your SIRET number and your client’s (if a business)?
• Is the invoice number unique and sequential (e.g., INV-2024-001)?
• Is the service date indicated (not just the issuance date)?

Tools: Use a spreadsheet to list your last 20 invoices and identify any gaps. If more than 30% are non-compliant, move to step 2 without delay.

2. Choose Certified Invoicing Software

Not all software is equal. Here are the mandatory criteria:

• NF 203 certification (required for electronic invoicing).
• Integration with Chorus Pro (for automatic transmission).
• Secure archiving (built-in digital vault).

Quick comparison:

Software	NF 203 Certification	6-Year Archiving	Price (VAT incl./month)
PratiConnect	✅	✅	€29
Doctolib Pro	❌	✅	€39
Médoucine	❌	❌	€25
Facture.net	✅	✅	€19

Limitation of PratiConnect: It does not yet handle fee notes for psychologists (feature planned for late 2025).

3. Train Your Team (or Yourself)

If you have employees (a secretary or assistant), train them on the new rules. Key points:

• How to generate a compliant electronic invoice.
• Where to find clients’ SIRET numbers (for businesses).
• What to do if an invoice is rejected by Chorus Pro.

Resources: The impots.gouv.fr website offers free tutorials (search for "electronic invoicing 2026").

4. Test Data Transmission

Once your software is chosen, run a test:

1. Issue a dummy invoice.
2. Verify it appears in your Chorus Pro account within 24 hours.
3. Download the Factur-X file to confirm its format.

Common mistake: Some software generates visually compliant PDFs but lacks the required XML metadata. Result: rejection by the tax authority.

5. Budget for Hidden Costs

Compliance comes at a price:

• Certified software: €20–€40/month.
• Digital vault: €5–€10/month (if not included).
• Training: €150–€300 (if using an accountant).

Good to know: Micro-entrepreneurs can benefit from a €500 grant via the "France Num" program to digitize their business (apply at france-num.gouv.fr).

How to Choose Certified Invoicing Software

The market is flooded with options, but not all are suitable for wellness practitioners. Here’s how to make the right choice:

1. Verify Mandatory Certifications

• NF 203: Ensures the software complies with electronic invoicing standards.
• Qualiopi (if billing for training): Mandatory for training organizations.
• GDPR: The software must encrypt patient data (Article 32 of the GDPR).

Where to verify? Check infocert.org for NF 203 and datadock.fr for Qualiopi.

2. Compare Features for Wellness Practitioners

Good software for practitioners should:

• Manage appointments (integration with Google Calendar or Outlook).
• Automate reminders (for unpaid invoices).
• Generate fee notes (for psychologists and physiotherapists).
• Integrate with booking platforms (Doctolib, Médoucine).

Example: PratiConnect allows you to generate an invoice in 2 clicks after an appointment, with automatic sending to the client and archiving in the digital vault.

3. Test Usability with a Free Trial

Most software offers a 14-day free trial. Use it to check:

• How easy it is to issue an invoice.
• The clarity of dashboards (revenue, unpaid invoices).
• The quality of customer support (test with a technical question).

Pitfall to avoid: Free software (like Facture.net Free) is not NF 203 certified. It could cost you dearly in case of an audit.

4. Anticipate Costs Over 3 Years

Some software offers attractive prices the first year, then increases them. Example:

• Year 1: €19/month.
• Year 2: €29/month (a 50% increase).

Tip: Opt for an annual subscription (often 10–20% cheaper) and check price revision clauses.

What Are the Risks of Non-Compliance?

Penalties are severe, but few practitioners realize their impact. Here’s what you risk:

1. Fines for Non-Compliant Invoices

• €15 per missing or incorrect invoice (capped at €15,000/year).
• €75,000 for failure to issue electronic invoices (Article 1737 of the French Tax Code).

Example: A physiotherapist issuing 200 invoices/year with non-certified software risks a €3,000 fine (200 x €15).

2. Tax Adjustments for Proven Fraud

If the tax authority proves revenue concealment (e.g., undeclared invoices), penalties are multiplied:

• 80% surcharge on undeclared amounts.
• 5 years’ imprisonment for aggravated fraud (Article 1741 of the French Tax Code).

Real case: In 2023, a Bordeaux osteopath was hit with a €45,000 tax adjustment for cash-billing sessions without declaring them.

3. Risk of Deregistration from Professional Orders

For regulated professions (physiotherapists, psychologists), serious misconduct can lead to:

• Temporary suspension (3–6 months).
• Permanent deregistration from the professional order.

Source: Article L4161-1 of the French Public Health Code.

4. Issues with Insurance

Professional insurance (liability, income protection) may refuse to cover a claim if the practitioner is not compliant with tax obligations.

Example: A sophrologist audited for tax fraud had a client dispute claim denied by their insurer, on the grounds that their activity was not declared in accordance with the law.

FAQ

Why Does the Anti-Fraud Law Apply to Wellness Practitioners?

The law targets all VAT-registered professionals, including micro-entrepreneurs exceeding the €36,800/year revenue threshold (for services). Even if you’re VAT-exempt, you must issue compliant invoices from the first euro billed. Source: Article 289 of the French Tax Code.

Are Micro-Entrepreneurs Affected?

Yes, starting in 2026. Even if you’re VAT-exempt, you must:

• Issue electronic invoices.
• Transmit them via a certified platform.
• Archive them for 6 years.

Exception: Self-employed individuals with revenue below €10,000/year are exempt from electronic invoicing (but not from archiving).

How Can I Check if My Current Software Is Compliant?

1. Consult the list of NF 203-certified software on infocert.org.
2. Verify that your software mentions compatibility with Chorus Pro.
3. Test exporting an invoice in Factur-X format (must include an embedded XML file).

If your software isn’t compliant: Update it or switch before 2026.

What Should I Do If I Receive a DGCCRF Audit?

1. Don’t panic: Audits often start with a letter (not a surprise visit).
2. Prepare your documents: Invoices, bank statements, software contracts.
3. Respond within 30 days: The legal deadline to provide requested documents.
4. Get support: An accountant costs €80–€150/hour but can help avoid fines.

Tip: If you use PratiConnect, export a compliance report from your dashboard to provide to the DGCCRF.

Can I Still Use Excel or Word for Invoices?

No, starting in 2026. Invoices generated via Excel, Word, or even unstructured PDFs will be rejected by the tax authority. You must use certified software that generates invoices in Factur-X format (PDF + XML).

Alternative: Some software (like PratiConnect) allows you to import your old Excel templates and convert them into compliant electronic invoices.

Next Step: Take Action Before 2026

The anti-fraud law isn’t optional: it’s a legal obligation that will apply to all wellness practitioners starting January 2026. The sooner you act, the less you’ll risk last-minute stress.

Here’s your 3-step plan for the next 3 months:

1. This month: Audit your last 20 invoices using the checklist above.
2. In 2 months: Choose certified software and test it with dummy invoices.
3. Before December 2025: Train your team (or yourself) and archive old invoices in a digital vault.

Need a turnkey solution? PratiConnect offers a 14-day free trial with no credit card required. The tool is NF 203 certified, includes a digital vault, and connects to Chorus Pro for automatic data transmission. Start your trial here.

Disclaimer: This article reflects the state of the law as of July 1, 2024. Official texts (French Tax Code, decrees) may evolve. Always verify official sources (impots.gouv.fr, legifrance.gouv.fr) before making a decision. PratiConnect cannot be held responsible for errors or omissions in this article.