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.
Source: kpmg.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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