- France’s 2026 Budget Law confirms key amendments to the B2B e-invoicing and e-reporting mandate, making changes legally effective from February 2, 2026.
- The Public Invoicing Portal (PPF) is now the official Central Directory for invoice routing, and the term Plateforme Agréée (PA) replaces Plateforme de Dématérialisation Partenaire (PDP).
- E-reporting obligations are clarified for B2C and cross-border transactions, with payment data reporting required only for certain services; e-reporting for large/intermediate non-established entities is postponed to September 2027.
- A one-year minimum service continuity is required when switching accredited platforms, and penalties for non-compliance are increased and clarified.
- The law finalizes the mandate’s core structure, urging taxpayers and service providers to accelerate compliance preparations.
Source: sovos.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"
- Applicable VAT Rate for Services Supporting Household Waste Collection and Treatment for Local Authorities
- French Court Rules Logistics and Sample Transport Services VAT-Exempt with Medical Analysis Activities
- Fiscal Solutions: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy (April 30)
- France to Abolish Simplified VAT Regime from January 2027: Key Changes for Businesses
- Simplified VAT Regime Ends in 2027: Businesses Shift to More Frequent Declarations and Payments
