The article explains how usage‑based billing models in AI and SaaS create VAT compliance challenges, including timing of tax points, prepaid credits, hybrid pricing, tiered pricing, and the need for visibility into billing systems. It stresses that tax teams must engage early with product, billing, and finance to manage risk.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
VatCalc · 5 days ago
France confirms that its e‑invoicing mandate remains scheduled for 1 September 2026, with no postponement announced. The DGFiP will soften penalty enforcement until at least 1 January 2027 for taxpayers who made best efforts from the start of the first phase, and a contingency deferral to 1 December 2026 is still available. The launch will rely on the Plateforme Agréée network, of which only a fraction are currently active.
e-Invoice.app · 6 days ago
France's e-invoicing reform, effective 1 September 2026, requires all businesses with a French VAT footprint to use approved platforms for issuing and receiving electronic invoices and for transmitting transaction and payment data. The reform mandates structured invoice formats (UBL, CII, Factur-X) following EN 16931 with French extensions and adds four mandatory fields. SMEs and micro-enterprises will join the issuance and reporting obligations on 1 September 2027, while large enterprises must comply from 1 September 2026.
The Invoicing Hub · 25 days ago
France's e-invoicing mandate will enter its first phase on 1 September 2026, requiring large companies to issue and receive electronic invoices and submit e‑reporting to the PPF, while small firms must only receive them. The latest External Specifications v3.2, published 30 April 2026, mandate hourly aggregation of PPF submissions by Accredited Platforms and clarify B2G, G2B, and G2G processing. AFNOR standards are slated for final updates by the end of May 2026 to cover additional use cases such as agriculture and food industry.
Bloomberg Tax · 27 days ago
The French Supreme Court reaffirmed that contractual arrangements determine the recipient of services for VAT purposes in the American Express case. It ruled that issuer commissions are considered services supplied to a non‑EU recipient, allowing the French entity to recover VAT on those commissions. The decision reinforces the importance of economic substance and contractual reality in VAT treatment.
Melasoft · about 2 months ago
France will enforce e-invoicing for B2B transactions from 1 September 2026, requiring all VAT‑registered businesses to receive and issue invoices in UBL, CII, or Factur‑X formats via certified dematerialisation platforms. The obligation extends to SMEs and micro‑businesses on 1 September 2027, and the Business Directory based on SIREN numbers will replace email addresses for recipient identification.
E-Invoice.app · 2 months ago
The blog explains that ISO 27001 certification is becoming a mandatory requirement for e‑invoicing platforms in several jurisdictions, notably France, the Netherlands, Australia, and New Zealand. It outlines the key dates, such as France’s September 2026 deadline and the October 2025 completion of the ISO 27001:2022 transition, and details the certification’s three‑year validity and surveillance audit schedule.
Key Takeaways
VAT is due at the end of the billing period; for example, an invoice issued on Feb 5 for Jan 1‑31 has a tax point on Jan 31.
If the nature of the future service is clear, VAT is due immediately on payment; if not, VAT is triggered when the credits are redeemed for specific services.
The base fee is taxed upfront, while the variable usage component is taxed in arrears as it accrues.
Primary source
Read the full article at Bloomberg LawThis summary was published on VATfaqs.com on 10 March 2026. It relates to VAT developments in France. The original source is Bloomberg Law.
