France publishes information on simplifications and allowances regarding e-invoice obligations

France E-Invoicing Update – Key Simplifications for 2026 Rollout

Here’s a crisp summary of the latest announcements from 3 September 2025:

Reduced Reporting Burden: B2C transactions and zero-value e-reporting are no longer required; no new mandatory data fields will be introduced.
Expanded Exemptions: Non-EU operations are exempt from e-reporting, and non-established entities get a deferral to 2027 for VAT self-assessment and intra-EU acquisitions.
SIREN Flexibility: No penalties for entities lacking a SIREN, plus a grace period for integration delays to avoid sanctions.

Sources

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French Government announces simplification measures as part of September 2026 e-invoicing mandate

Removal of Line-Item Reporting: The French Government has eliminated the obligation for businesses to e-report international incoming invoices at the line-item level, simplifying compliance for purchases from both EU and non-EU suppliers. This aims to reduce administrative burdens and costs for businesses.
Postponement of E-Reporting for Non-Established Taxpayers: The e-reporting obligations for non-established taxpayers will be postponed until September 2027, allowing foreign entities more time to comply with the e-invoicing mandate and alleviating immediate reporting requirements.
No Penalties for Missing SIREN Numbers: The government has confirmed that no penalties will be imposed on vendors or buyers who do not have a SIREN number, addressing concerns for entities that are liable for VAT but lack this identification due to various reasons, including being newly established or operating in specific sectors like banking and finance.

Source EY

Clarifications Ahead of E-Invoicing Mandate: The French government has issued clarifications to assist taxpayers in preparing for e-invoicing and e-reporting obligations starting in September 2026, including 10 simplifications to ease compliance.
Eliminated and Simplified Reporting Requirements: Key measures include the removal of line-by-line details for e-reporting, elimination of transaction count reporting for B2B and B2C transactions, and the cessation of “blank” e-reporting when no taxable VAT operations occur, all aimed at reducing reporting burdens.
Flexibility for Unique Business Scenarios: Allowances for specific cases include simplified VAT margin calculations for B2C transactions, grace periods for SIREN-registered entities with administrative issues, and postponed electronic invoicing obligations for non-established taxpayers until September 2027, promoting smoother compliance and operational adaptability.

Source Pagero

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