- All businesses must prepare early: Even if SMEs only need to issue e-invoices from 2027, they must be able to receive electronic invoices by September 2026, making early preparation essential to avoid operational disruptions.
- E-reporting adds complexity: Platforms only transmit data; companies remain responsible for accuracy when reporting non-invoiced transactions (e.g., B2C, international operations), which are required for VAT pre-filling and fraud prevention.
- No exemptions and global scope: The reform applies to all VAT-registered entities, including those under VAT exemption and foreign businesses with operations in France, making compliance an organizational—not just technical—challenge.
Source Mathez-Formation
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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