E-invoicing and e-reporting in France: what are the obligations for foreign companies with a French VAT number?

• E-invoicing is not mandatory for foreign companies with only a French VAT number. These companies are exempt from issuing or receiving electronic invoices through approved third-party platforms (PAs) for B2B transactions with businesses established in France.
• E-reporting obligations exist for specific transactions. While not every transaction is in scope, foreign VAT-registered companies will need to periodically send data for sales with collected VAT (e.g., B2C sales not covered by OSS, B2B sales to non-VAT registered entities) and transactions with reverse charge VAT (e.g., Intra-Community acquisition of goods).
• Compliance timelines vary based on company size and global financial data. The effective dates for e-reporting (September 2026 or September 2027) depend on the overall size of the company, not just its operations in France. It is crucial to map out transactions, determine the correct timeline, and implement a solution to transmit data through an accredited PA.

Source Easytax

---

Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting – VATupdate

---

Click on the logo to visit the website

---

• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• 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

---

 

---

---