- From September 1, 2026, all companies established in France and subject to French VAT must be able to receive structured B2B electronic invoices; large and mid-sized companies must also issue them by this date, while small businesses have until September 1, 2027.
- Invoices must be transmitted through approved platforms, not directly between supplier and customer, with data also reported to French tax authorities.
- Only documents meeting French VAT invoicing requirements can be processed as compliant B2B invoices; full invoices for domestic B2B transactions must comply with the new e-invoicing rules, regardless of amount.
- This reform impacts travel expenses, such as hotel stays, where a full company invoice is required for reimbursement or VAT recovery—these must now be compliant e-invoices if within scope.
Source: vat4u.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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