- France’s e-invoicing/e-reporting mandate is live from 1 Sept 2026; non-residents with a French VAT number are exempt from e-invoicing exchange but must do e-reporting, with smaller/mid-sized non-residents getting a one-year waiver until 1 Sept 2027.
- For the first wave, non-residents are covered only if they qualify as a “Large Enterprise” based on worldwide 2024 accounts (at least 2 of: >250 employees, >€50m turnover, >€43m balance sheet).
- The reporting scope is phased too: from 1 Sept 2026 only French VAT actually collected must be reported; from 1 Sept 2027 the scope expands to other France-taxable transactions like intra-Community acquisitions and reverse-charge supplies.
- Non-residents subject to e-reporting must use an approved platform (“PA”).
- The key trigger is the transaction’s tax location and nature, not whether the seller has a French fixed establishment; examples include foreign companies selling from France to French consumers.
Source: vatcalc.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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