-
France is introducing mandatory B2B e-invoicing and e-reporting from 1 September 2026, with simplification measures reducing reporting scope for cross-border, B2C, and non-reportable transactions to ease technical and administrative burdens on businesses.
-
Transitional tolerances include simplified margin scheme reporting, a grace period for non-SIREN entities, and deferred obligations for non-established taxable persons until September 2027, helping businesses gradually adapt to France’s new e-invoicing requirements.
-
French e-invoices can be issued in CII, UBL, or Factur-X formats, with continuous tax control requiring real-time reporting via certified Partner Dematerialization Platforms (PDPs) instead of the public platform for B2B transactions.
-
The phased implementation targets large and intermediate taxpayers from September 2026, while small and medium-sized businesses follow in September 2027; all companies must be able to receive electronic invoices by 1 September 2026.
-
Benefits include reduced administrative costs, improved invoice monitoring, lower VAT fraud risk, and easier VAT return preparation; the PDPs ensure format interoperability, status tracking, and secure transmission to both customers and the public platform.
Source: marosavat.com
Latest Posts in "France"
- Parliament Restores Previous VAT Exemption Thresholds Retroactively, Repeals 2025 Finance Law Reduction
- Basware Certified for France’s 2026 e-Invoicing Mandate, Helping Businesses Ensure Compliance and Avoid Fines
- French Constitutional Court Upholds Digital Service Tax as Constitutional, Rejects All Challenges
- France Introduces €5 Small Parcel Tax on Non-EU Imports Under 2026 Finance Bill
- Mathez Compliance Formation – Training ‘Electronic invoicing: implementing the reform within your structure’ (Jan 20)
