France Proposes Simplification and Tolerance Measures for E-Invoicing and E-Reporting Reform Implementation

France Issues Clarifications on 2026 E-Invoicing Rules

Simplification Measures: France will not require line-by-line reporting for international transactions, transaction count reporting, or “nil” reports during inactive periods, and will not request additional data fields. E-reporting will also be exempt for operations outside the EU.
Allowances for Compliance: Simplified VAT margin reporting for B2C sales will be implemented, with no penalties for entities without a SIREN number, along with a temporary grace period for those not yet listed.
Postponed E-Invoicing for Non-Residents: E-invoicing requirements for non-resident taxpayers will be delayed until September 2027 for intra-EU operations, facilitating a smoother rollout of mandatory e-invoicing and e-reporting starting September 2026.

Source SNI

France proposes simplification and tolerance measures for e-invoicing and e-reporting reform.
Measures are pending formal implementation through the Finance Bill 2026 or updated guidance.
The reform mandates phased e-invoicing and e-reporting starting September 2026 for VAT-registered businesses.
Proposed measures include terminology updates, simplification of reporting requirements, and tolerance measures for VAT calculations.
Non-established entities with French VAT numbers have specific e-reporting obligations.

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