- France will roll out mandatory e-invoicing and e-reporting for VAT-registered businesses starting September 1, 2026.
- Large and mid-sized businesses must issue domestic B2B e-invoices from September 2026; small and micro businesses from September 1, 2027.
- All businesses established in France must be able to receive electronic invoices by September 1, 2026.
- The system uses approved private platforms and a public portal, with e-invoicing for domestic B2B transactions and e-reporting for cross-border B2B, B2C sales subject to French VAT, and certain payment data.
- Foreign VAT-registered businesses without a permanent establishment in France are not subject to domestic B2B e-invoicing issuance, but must still comply with e-reporting; penalties are 15 euros per invoice and 250 euros per reporting breach.
Source: ebnerstolz.de
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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