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France Confirms VAT Deduction on Legacy Invoices During E-Invoicing Transition

  • On 10 July 2026, French Tax Authorities issued guidance on the first phase of mandatory B2B e-invoicing and e-reporting, which begins on 1 September 2026.
  • The guidance includes simplification measures to help businesses transition.
  • For VAT purposes, businesses can still deduct VAT on traditional invoices (paper or PDF) received via legacy channels during this initial phase.
  • This applies as long as the transactions are genuine and the usual VAT documentation requirements are met, even if the invoice should have been issued electronically.

Source: globaltaxnews.ey.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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