- Scope: Foreign companies not established in France but VAT‑registered are not subject to e‑invoicing, but are subject to e‑reporting for transactions deemed to take place in France where they are liable for French VAT (including certain B2B/B2C supplies and, from 1 Sept 2027, reverse‑charge transactions; intra‑EU supplies and exports are excluded).
- Timing & platform: E‑reporting applies from 1 Sept 2026 for large companies and mid‑sized enterprises (as sellers/service providers), and from 1 Sept 2027 for SMEs and for reverse‑charge transactions regardless of size; affected companies must use an accredited platform, even though they do not e‑invoice.
- Data & compliance: Companies must transmit transaction data (and aggregated daily data for B2C, plus payment data where relevant) at a frequency linked to their VAT regime; penalties apply for non‑compliance (€500 per missing transmission, capped at €15,000/year, with a first‑error remediation window).
Source Cyrille Konter
Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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