- From September 1, 2026, foreign VAT-registered businesses without a French permanent establishment must comply with mandatory e-reporting if they are large or mid-sized enterprises (ETIs).
- This applies to taxable French VAT transactions such as B2C sales, domestic B2B transactions not subject to reverse charge, and intra-Community acquisitions of goods.
- E-reporting for reverse-charge domestic purchases and intra-Community acquisitions is postponed until September 1, 2027 for all businesses.
- SMEs and micro-enterprises will also enter the e-reporting regime on September 1, 2027.
- Affected foreign businesses must use an authorized platform to send transaction and payment data to the French tax authority, but they remain exempt from the French B2B e-invoicing mandate.
Source: asd-int.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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