France E-Reporting for Foreign VAT Businesses Without Permanent Establishment Starts September 2027

Foreign businesses registered for French VAT but without a permanent establishment in France must comply with France’s e-reporting regime starting September 2027.
Their obligations are limited to reporting certain B2C supplies, reverse charge transactions, and intra-community acquisitions; intra-community dispatches and exports are excluded.
These businesses must use an accredited platform to transmit e-reporting data, even though they do not issue French e-invoices.
Registration in the system directory does not require non-resident businesses to issue or receive French e-invoices.
The French e-invoicing pilot began in February and will continue until the full launch in September 2026.

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.