France Excludes Certain Press-Distribution Intermediation Services from E-Invoicing

Summary

• French guidance confirms an exclusion for specified intermediation services performed by registered press-distribution intermediaries under the special VAT regime.
• The tolerance is limited to transactions governed by article 298 undecies of the French Tax Code.
• Other transactions carried out by the same intermediaries remain subject to the ordinary e-invoicing rules where in scope.

Extended article

France has clarified the application of its electronic invoicing reform to registered press-distribution intermediaries. Certain intermediation services relating to newspapers and periodicals benefit from a special VAT treatment under article 298 undecies of the French Tax Code. The tax authority has confirmed that these specific transactions are excluded from the e-invoicing obligation.

The clarification is narrow and should not be extrapolated to the intermediary’s full activity. Businesses operating in the sector should map transactions by legal basis and VAT treatment so that the exclusion is applied only to the qualifying intermediation services, while other supplies continue through the required e-invoicing or e-reporting process.

External sources: Review the French e-invoicing information portal

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