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

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• 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.

Source: kpmg.com

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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