- Scope: Foreign companies not established in France but VAT‑registered are not subject to e‑invoicing, but are subject to e‑reporting for transactions deemed to take place in France where they are liable for French VAT (including certain B2B/B2C supplies and, from 1 Sept 2027, reverse‑charge transactions; intra‑EU supplies and exports are excluded).
- Timing & platform: E‑reporting applies from 1 Sept 2026 for large companies and mid‑sized enterprises (as sellers/service providers), and from 1 Sept 2027 for SMEs and for reverse‑charge transactions regardless of size; affected companies must use an accredited platform, even though they do not e‑invoice.
- Data & compliance: Companies must transmit transaction data (and aggregated daily data for B2C, plus payment data where relevant) at a frequency linked to their VAT regime; penalties apply for non‑compliance (€500 per missing transmission, capped at €15,000/year, with a first‑error remediation window).
Source Cyrille Konter
Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting – VATupdate
France’s e-reporting examples for non-residents
- France’s e-invoicing and e-reporting mandate begins September 1, 2026, with non-residents holding a French VAT number being exempt from e-invoicing but subject to e-reporting rules, with a one-year deferral for mid and smaller businesses until September 1, 2027.
- The e-reporting obligation for non-residents is phased, initially covering only “Large Enterprises” (based on worldwide thresholds) and transactions where French VAT is directly collected, expanding to all businesses and broader transaction types (including intra-Community acquisitions and reverse-charge transactions) from September 1, 2027.
- Non-resident businesses can be subject to French e-reporting even without a fixed establishment in France, particularly if they dispatch goods from France for domestic B2C sales or are liable for VAT on intra-Community acquisitions in France, emphasizing that French warehousing can trigger these digital reporting obligations.
Source vatcalc
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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