- France will require mandatory electronic invoicing and VAT e-reporting for VAT-registered businesses.
- By September 1, 2026, all France-based businesses must be able to receive e-invoices, and large/mid-sized companies must start issuing them and reporting data.
- By September 1, 2027, SMEs and micro-enterprises must also begin issuing e-invoices and e-reporting.
- The rules cover domestic B2B VAT-taxable transactions between French-established businesses.
- B2C and cross-border B2B transactions are subject to mandatory e-reporting, and invoices must use structured formats like UBL 2.1, UN/CEFACT CII, or Factur-X via accredited PDPs.
Source: regfollower.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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