France will enforce a comprehensive e‑invoicing and e‑reporting mandate from 1 September 2026. Large and intermediate‑sized companies must issue e‑invoices immediately, while SMEs and foreign firms begin on 1 September 2027. The guidance outlines size thresholds, real‑time reporting requirements, and the penalty regime during the pilot phase.
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Avalara · about 4 hours ago
France's e-invoicing mandate will roll out on 1 September 2026, requiring all businesses to receive compliant e-invoices and larger firms to issue them. The mandate also mandates structured formats such as Factur-X, UBL and CII, and requires use of state-registered approved platforms.
VAT IT · about 14 hours ago
France requires non-EU businesses to appoint a fiscal representative for VAT compliance. New accreditation rules demand financial solvency or a bank guarantee and a clean record. Failure to comply can lead to penalties and liability.
SniTechnology · 1 day ago
France confirms that the September 2026 e-invoicing mandate will proceed as scheduled, with updated technical standards released by AFNOR. The update introduces a new self-billing scenario for agriculture and expands documented use cases from 44 to 45.
Tradeshift · 4 days ago
France's e-invoicing mandate will take effect on 1 September 2026, requiring all registered companies to issue and receive e-invoices and large and mid-sized firms to report electronically. The final technical guidelines from AFNOR and the AIFE's external specifications have been released, while the pilot phase shows low participation rates.
EINPresswire · 5 days ago
France's e-invoicing pilot program begins on 1 September 2026, with a voluntary testing phase from February to August 2026. The pilot allows businesses to test mandatory B2B e-invoicing and B2C/cross-border e-reporting before the mandatory deadline. Participation is voluntary but offers insight into data flow between trading partners, accredited platforms and tax authorities.
TaxFoundation · 5 days ago
France's digital services tax (DST) imposes a 3% rate on digital intermediation and targeted advertising services supplied by large firms when they exceed €750 million worldwide and €25 million France. The tax is calculated on taxable sums received, multiplied by a France-presence coefficient, and it creates a cascading effect that can disproportionately burden low-margin businesses.
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Key Takeaways
From 1 September 2026, all companies must receive e‑invoices.
SMEs must start issuing e‑invoices on 1 September 2027.
SMEs are defined as companies with fewer than 250 employees and annual turnover below €50 million or balance sheet total below €43 million.
Foreign companies must start e‑reporting on 1 September 2027.
No penalties are issued during the pilot phase; after 1 September 2026, non‑compliance may be tolerated if the company demonstrates willingness to comply, otherwise penalties apply.
Primary source
Read the full article at ComarchThis summary was published on VATfaqs.com on 15 June 2026. It relates to VAT developments in France. The original source is Comarch.
