- France’s B2B e-invoicing and e-reporting mandate will not be delayed and still starts on 1 September 2026.
- From that date, all VAT-registered businesses must be able to receive structured e-invoices.
- Large and intermediate companies must also start issuing e-invoices and reporting transaction/payment data on 1 September 2026.
- SMEs, micro-enterprises, and small businesses must comply from 1 September 2027.
- A penalty-free grace period applies through end-2026, and invoices must use approved platforms and structured formats like Factur-X, UBL 2.1, or UN/CEFACT CII.
Source: vatit.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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