France’s e‑invoicing reform mandates all VAT‑subject businesses to use an approved platform from 1 September 2026, with SMEs joining in 2027. The article explains the difference between accreditation and live invoice exchange, outlines penalties, and highlights the possibility of a 1 December 2026 deferral.
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SniTechnology · about 16 hours 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 · 4 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 · 4 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.
Orbitax · 5 days ago
France will enforce mandatory e-invoicing from 1 September 2026. All taxable persons must receive e-invoices, while large and intermediate enterprises must issue them. The deadline was extended from 2024 to 2026 under the Finance Law for 2024.
LinkedIn Article by e-Invoice.app · 5 days ago
France has released a practical guide for the start-up phase of its e-invoicing reform, effective 1 September 2026, stating that sanctions will not apply to businesses following a serious compliance trajectory. The guide outlines how firms should handle invoices outside the electronic circuit, preserve VAT deduction rights, and document corrective actions.
Key Takeaways
From 1 September 2026.
50 € per invoice, capped at 15 000 € per year.
Yes, the start can be deferred by decree to no later than 1 December 2026 for the first phase.
From 1 September 2027.
500 € per transmission, capped at 15 000 € per year.
Primary source
Read the full article at e-Invoice.appThis summary was published on VATfaqs.com on 17 June 2026. It relates to VAT developments in France. The original source is e-Invoice.app.
