France’s E-Reporting Deadline Passed, but VAT Accuracy Test Begins

• France’s electronic invoicing/e-reporting regime is now in force from 1 September 2026: large and mid-sized businesses must issue e-invoices for in-scope domestic B2B transactions and transmit related data to the tax authority; all French-established businesses must be able to receive e-invoices.
• Foreign businesses with no French VAT permanent establishment are generally outside the e-invoicing mandate but must comply with e-reporting of transaction data and, in some cases, payment data.
• The French authorities will apply no sanctions during 2026 as a transition period, with a stated policy of “tolerance and benevolence” for good-faith implementation difficulties.
• The key tax risk is VAT data accuracy: e-reporting will transmit underlying VAT determinations directly to the tax administration, so errors in classification (domestic vs cross-border, reverse charge, intra-Community supply/acquisition, export/import, VAT liability) will be reported as filed.

Source: vatdesk.eu

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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