- The French Ministry for Public Accounts has issued 10 simplification and tolerance measures ahead of the 2026-27 e-invoicing and e-reporting mandate.
- Simplified requirements focus on non-France sales and purchases reporting.
- The measures are based on consultations and pilots over the past eight months.
- Key principles include simplification to reduce business burdens and easements for flexible compliance.
- Simplification measures include excluding non-EU transactions from e-reporting and deleting invoice line data for international acquisitions.
- B2C e-reporting will no longer require the number of transactions, and nil submissions are allowed when there is nothing to report.
- No additional data will be required for ongoing IT developments.
- Easement measures include a simplified VAT calculation method for B2C e-reporting.
- Entities without SIREN or not in the Directory are excluded from the sanctions regime.
- The obligation for non-established taxable persons to issue reports is postponed to 2027.
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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