Updated FAQs on VAT e-invoicing include the following:
- the specifications for the scope and application of e-invoicing and e-reporting;
- applying electronic invoicing to transactions governed by the VAT margin regime ;
- fines for not submitting e-invoices;
- the reporting requirements will be implemented gradually starting on 1 July 2024 until 1 January 2026;
- applying e-reporting for transactions deemed to be intra-community acquisitions in France;
- the necessary rate of data transmission for transactions and payment;
- the transfer of payment information for businesses not based in France;
- the steps for sending payment information;
- using partner dematerialization as a tool to send data and bills electronically;
- utilizing simplification techniques to benefit e-reporting for triangular operations.
Source: GVC
Latest Posts in "France"
- France Publishes New E-Invoicing Specifications and AFNOR Standards Ahead of 2026 Mandate
- French Senate Rejects VAT Registration Threshold Reform; Existing Rules to Remain Unchanged for 2026
- French Senate Rejects Lower VAT Thresholds for Small Businesses in 2026 Finance Bill
- France Clarifies VAT Rates for Cultural, Recreational, and Educational Activities and Related Services
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