- France’s e-invoicing reform clarified how restaurant meals fit into the new B2B e-invoicing/e-reporting framework, while the €150 excl. VAT restaurant invoice simplification itself remains unchanged.
- A restaurant transaction stays in B2C e-reporting when the customer does not identify a business purchaser; it becomes a B2B electronic invoice when the customer identifies the employer/business as the purchaser.
- If a sale was already reported as B2C and a business customer later asks for an invoice, the process must avoid duplicate VAT reporting.
- From 1 September 2026, all French businesses must be able to receive e-invoices; large companies and ETIs must also issue e-invoices and do e-reporting from that date, while SMEs/TPEs/micro-enterprises start mandatory issuance and e-reporting on 1 September 2027.
Source: fiscal-requirements.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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