Summary
- From 1 September 2026, all VAT-registered companies in France must be able to receive structured e-invoices via an approved platform (PDP); large enterprises and ETIs must also issue from that date. SMEs and micro-enterprises follow on 1 September 2027. [entreprend…ic.gouv.fr], [cleartax.com]
- Foreign companies without a French permanent establishment but VAT-registered are outside the e-invoicing scope but subject to e-reporting of transaction (and in some cases payment) data — large enterprises/ISEs from 1 Sept 2026, micro/VSE/SMEs from 1 Sept 2027, and buyer-side reverse-charge / intra-EU acquisitions from 1 Sept 2027 regardless of size. [impots.gouv.fr], [vatupdate.com]
- Non-resident companies must connect to an accredited PDP before their go-live date; penalties reach €500 per missed transmission (capped at €15,000/year). [vatupdate.com], [vatupdate.com]
Article
France’s reform under Article 289 bis CGI splits obligations into two channels: domestic B2B between French-established taxable persons goes through e-invoicing via certified PDPs; everything else (B2C, cross-border, reverse charge, intra-EU acquisitions, non-established suppliers) flows through e-reporting. DGFiP’s updated guidance of 4 June 2026 confirms a decision tree for foreign companies based on VAT registration and transaction type. Reporting frequency depends on the VAT regime (every 10 days, monthly, or bimonthly). A national helpline (0 806 807 807) is now operational, and the list of registered PDPs is published on impots.gouv.fr.
[vatupdate.com], [vatupdate.com] [entreprend…ic.gouv.fr], [cleartax.com]
External Links
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- impots.gouv.fr – E-Reporting for Foreign Companies (no PE)
- impots.gouv.fr – Facturation électronique B2B & transmission des données
- Service-Public.fr – Electronic invoicing is coming
- VATupdate – E-Reporting Requirements for Foreign Companies
- VATupdate – Decision Tree for Foreign Companies without FE
- ClearTax – e-Reporting France 2026
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Found in Reco 60 sec scan – June 29
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