- France requires electronic invoicing for domestic B2B transactions via certified platforms or the Public Invoicing Portal, using structured formats.
- All VAT-registered businesses must receive e-invoices from September 1, 2026; large and medium companies must also issue and report them from this date.
- SMEs and micro-enterprises must issue and report e-invoices from September 1, 2027.
- A pilot phase starts in 2025; e-reporting is required for B2C, cross-border, and certain other transactions.
- Non-compliance results in fines of €15 per invoice (up to €15,000 annually), and e-invoices must be archived for 10 years.
Source: vatit.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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