- On 10–11 July 2026, the DGFiP published a practical start-up guide confirming the e-invoicing mandate holds from 1 September 2026 — the date is not postponed or suspended, but enforcement will be proportionate during ramp-up. [vertexinc.com], [kpmg.com]
- Good-faith companies with documented start-up difficulties and evidence of corrective action will not face automatic sanctions; inertia, avoidance and refusal to enter the scheme remain firmly exposed to penalties. [vertexinc.com], [vatupdate.com]
- Invoices arriving by email, PDF or paper after 1 September remain valid, payable and VAT-deductible if they reflect real transactions, but businesses must regularise them electronically; a three-month formal notice applies specifically to the platform-reception obligation. [sovos.com], [kpmg.com]
Article: Built on three principles — the legal calendar holds, economic continuity is preserved, and continuity is not an exemption — the guide requires businesses to designate a single reference invoice copy, avoid duplicates, and maintain a dated evidence pack. Large enterprises and ETIs must issue via an approved platform and transmit e-reporting data from 1 September 2026; SMEs and micro-enterprises follow on 1 September 2027. Statutory fines apply under CGI Articles 1737 and 1788 D. Sources: Vertex, Sovos, KPMG, VATupdate.
Latest Posts in "France"
- Taxation by assessment does not automatically eliminate the right to deduct input VAT
- Input VAT denied on motor-racing sponsorship without demonstrable business link
- Updated guidance covers domestic and cross-border small-business VAT exemption
- VAT recovery for taxable and exempt activities requires expenditure-by-expenditure analysis
- France’s e-Reporting Timeline Differs by Business Size and Transaction Role
