- France will implement mandatory e-invoicing for B2B transactions between VAT-registered French companies starting in 2026 as part of a structural tax transformation
- The initiative aims to strengthen VAT fraud prevention, simplify reporting obligations, reduce payment times between companies, and decrease administrative burden through automation
- Implementation follows three pillars including e-invoicing in structured formats, e-reporting of transactions not covered by e-invoicing, and e-reporting of payment data for certain services
- Phased rollout begins with voluntary e-invoicing via approved platforms from July 2025, mandatory receipt capability and large company issuance from September 2026, and full SME implementation by September 2027
- Recent developments include renaming Partner Dematerialisation Platforms to Approved Platforms and Dematerialisation Operators to Compatible Solutions, with new official reliability labels introduced
Source: bdo.global
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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