With deadlines approaching, the operational implementation of the VAT reform known as “e-invoicing / e-reporting”) may not be a long calm river for many companies.
As a reminder, the reform actually includes two future obligations for companies:
- E-invoicing refers to the obligation to receive and transmit all invoices in domestic flows (purchase and sale transactions of goods and/or services provided) between professionals (B2B) subject to VAT via a electronic data flow;
- E-reporting refers to the obligation to transmit transaction data to the administration for flows intended for individuals (B2C sales) and for flows with foreign companies (purchase and sale of goods and/or services provided B2B) also electronically.
Source Le monde du droit
Latest Posts in "France"
- Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting
- France E-Invoicing and E-Reporting: Compliance, Data, and VAT Reconciliation
- E-Invoicing launch on 1 September 2026 in France is still on track
- France E-Invoicing: No Official Delay — But a Grace Period Until January 2027 (or Longer) Is Taking Shape
- DGFiP launches “Know my obligations in 4 clicks” tool for e‑invoicing and e‑reporting readiness
