- Implementation Timeline and Structure: France’s mandatory e-invoicing and e-reporting obligations will be rolled out in phases, starting from September 2026 for large and intermediate businesses, and September 2027 for small and medium-sized enterprises. All companies must be able to receive e-invoices by September 2026. The Public Procurement Framework (PPF) will focus on maintaining a recipient directory rather than serving as a free platform for issuing invoices.
- E-Invoicing Specifications and Requirements: E-invoices in France must be issued in structured formats such as Cross Industry Invoice (CII), Universal Business Language (UBL), or Factur-X. The system includes real-time data transmission to tax authorities and requires the use of Partner Dematerialization Platforms (PDPs) for sending and receiving e-invoices, which will handle format transformations and status notifications.
- Impact on Businesses and E-Reporting Obligations: All domestic transactions between VAT-registered companies in France will be subject to e-invoicing mandates, while foreign businesses performing taxable transactions in France will have e-reporting obligations. The e-reporting requirements align with the e-invoicing schedule and cover exports, imports, and sales to private individuals, ensuring comprehensive compliance across different transaction types.
Source Marosa
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "France"
- France Proposes Reducing VAT on Energy to 5.5% from August 2025
- French Lawmaker Calls for Elimination of Double VAT on International Postal Packages
- France’s Constitutional Court Upholds Digital Services Tax as Constitutional, Valid for Budgetary Purposes
- France Announces Simplified E-Invoicing and E-Reporting Rules Ahead of 2026-27 Deadline
- French Constitutional Council Upholds Digital Services Tax, Rejects Claims of Unconstitutionality by Digital Company
