- France’s e-invoicing mandate will require SaaS and digital subscription businesses to issue structured e-invoices automatically for recurring billing, with outbound issuance compliance due by 1 September 2027.
- Because SaaS is treated as a service in France, vendors must report payment status when customer card or direct-debit payments are collected.
- Business customer checkouts must capture and validate French business identifiers (SIREN) before processing transactions, rather than relying on PDF receipts.
- Usage-based billing events, plan upgrades, and end-period usage adjustments must be linked to original invoices through automated corrective documents/credit notes.
- For services, French VAT is generally due when payment is collected, unless the supplier uses the optional special regime for debits.
Source: avalara.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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