- From September 2026, e-invoicing and e-reporting become mandatory for VAT-registered businesses in France, with large and intermediate companies starting first; small businesses follow in 2027.
- E-invoicing applies to all B2B transactions between VAT-taxable businesses established in France, except for certain exempt sectors (e.g., medical, education, finance).
- E-reporting covers transactions not subject to e-invoicing, including B2C and international B2B transactions, with specific data reporting requirements and timelines based on VAT regime.
- Foreign businesses without a fixed establishment in France are exempt from e-invoicing but may be required to comply with e-reporting for taxable transactions in France.
Source: pincvision.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.
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