France Introduces Simplifications and Tolerances in the Upcoming E-Reporting Reform

• Introduction of New Simplifications: The French government is set to implement new measures to simplify e-reporting obligations as part of an ongoing reform, aiming to reduce the administrative burden on businesses while ensuring the integrity of fiscal information. These changes may be formalized through upcoming decrees or amendments in the 2026 Finance Act.
• Key Reductions in Reporting Requirements: Significant changes include the removal of the line-by-line detail requirement for incoming international flows, the elimination of transaction counts in B2C e-reporting, the cessation of mandatory “blank e-reporting,” and the exclusion of non-EU transactions from e-reporting obligations, all designed to streamline compliance for businesses.
• Introduction of New Tolerances and Postponements: The reforms also introduce tolerances such as simplified VAT margin calculations for B2C transactions, exemptions from sanctions for certain entities lacking a SIREN number, and postponed e-reporting deadlines for non-established taxable persons until September 2027, easing compliance burdens for international operations.

Source Comarch

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France Announces Simplification Measures for September 2026 e-Invoicing Mandate to Ease Business Compliance

• France announced simplification measures for the September 2026 e-invoicing mandate.
• Line-by-line data reporting for incoming cross-border invoices is eliminated.
• B2C transaction reporting is streamlined by removing the need to report the total number of transactions.
• “Nil” reporting is no longer required.
• E-reporting obligations for non-established taxpayers are postponed to 2027.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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