France Proposes Simplification and Tolerance Measures for E-Invoicing and E-Reporting Reform Implementation

• France proposes simplification and tolerance measures for e-invoicing and e-reporting reform.
• Measures are pending formal implementation through the Finance Bill 2026 or updated guidance.
• The reform mandates phased e-invoicing and e-reporting starting September 2026 for VAT-registered businesses.
• Proposed measures include terminology updates, simplification of reporting requirements, and tolerance measures for VAT calculations.
• Non-established entities with French VAT numbers have specific e-reporting obligations.

Source: kpmg.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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