- French-established foreign companies (local branch, subsidiary, or fixed establishment) must comply fully with France’s B2B e-invoicing mandate from September 1, 2026.
- This means using structured e-invoices (e.g., Factur-X, UBL, CII) through an approved platform, with invoice status data sent to DGFiP.
- Non-established foreign companies with a French VAT number are generally exempt from domestic e-invoicing, but may still have transaction-based e-reporting duties when they are the French VAT debtor.
- If a non-established company owes French VAT under reverse charge or intra-Community acquisitions, buyer-side e-reporting begins in September 2027.
- Non-established companies do not need a receiving platform just for this, and B2G dealings with French public entities remain under Chorus Pro.
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.
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