- France will introduce mandatory B2B e-invoicing and e-reporting in phases from September 1, 2026.
- Domestic B2B invoices between French VAT-registered businesses must be structured electronic invoices sent via certified private platforms.
- All companies must be able to receive e-invoices from September 1, 2026; issuing becomes mandatory for large and mid-sized firms in 2026, then for SMEs and microbusinesses on September 1, 2027.
- B2C and cross-border transactions fall under mandatory e-reporting of transaction and payment data to the tax authority.
- The reform aims to modernize VAT collection, reduce VAT fraud, and enable pre-filled VAT returns; non-established foreign VAT-registered companies are exempt from issuance but still subject to e-reporting when applicable.
Source: globalvatcompliance.com
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See also
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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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