- France will require near real-time e-reporting of B2C and cross-border B2B transactions starting September 2026 for large and medium enterprises, extending to SMEs and micro-enterprises in 2027.
- The reform aims to improve VAT collection, data traceability, and enable pre-filled VAT returns.
- E-reporting covers B2C sales and international B2B transactions, requiring detailed transaction data submission.
- Reporting frequency is tri-monthly for standard VAT regime businesses and monthly for those under simplified regimes.
- Corrections to reported data are allowed, referencing the original transmission code.
Source: fiscal-requirements.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.
Latest Posts in "France"
- Parliament Restores Previous VAT Exemption Thresholds Retroactively, Repeals 2025 Finance Law Reduction
- Basware Certified for France’s 2026 e-Invoicing Mandate, Helping Businesses Ensure Compliance and Avoid Fines
- French Constitutional Court Upholds Digital Service Tax as Constitutional, Rejects All Challenges
- France Introduces €5 Small Parcel Tax on Non-EU Imports Under 2026 Finance Bill
- Mathez Compliance Formation – Training ‘Electronic invoicing: implementing the reform within your structure’ (Jan 20)
