- France has updated VAT guidance on mandatory electronic invoicing and e-reporting.
- E-invoicing will apply to B2B transactions between taxable persons established in France; non-established entities, B2C, and cross-border B2B sales remain under e-reporting.
- Rollout starts 1 September 2026 for mandatory receiving of e-invoices for all businesses and for issuing/e-reporting by large and mid-cap companies; SMEs and micro-businesses follow on 1 September 2027.
- Rules for Partner Dematerialization Platforms (PDPs) have been further clarified.
- Businesses in France should check ERP systems, data quality, and platform choices now to be ready for compliance.
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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