- France’s e-invoicing and e-reporting mandate starts in 2026: all VAT-registered businesses must receive structured e-invoices by Sept. 1, 2026, with large and mid-sized firms issuing them then, and small/micro businesses following on Sept. 1, 2027.
- Paper invoices and emailed PDFs will no longer be compliant for domestic B2B transactions; invoices must use structured formats like Factur-X, UBL 2.1, or CII via approved platforms or the public portal.
- Businesses must also e-report B2C and cross-border transaction/payment data for VAT visibility.
- Noncompliance brings penalties, including fines for non-electronic invoices, reporting failures, and platform transmission failures, with annual caps per company/platform.
- Common risks include bad SIREN/SIRET or VAT data, routing errors, and unsupported channels; companies should prepare early and use certified PDP partners.
Source: avalara.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.
