France Clarifies 2026 E-Invoicing and E-Reporting Obligations
France has released further details on the implementation of mandatory e-invoicing and e-reporting, set to take effect in September 2026. These clarifications, published by the Ministry of Public Accounts and the Minister Delegate for Trade, Crafts, SMEs, and the Social and Solidarity Economy, are intended to reduce administrative burdens while ensuring smooth adoption of the country’s digital tax reforms.
The measures, communicated through official channels and expected to be formalized in the 2026 Finance Bill or by decree, include a package of simplifications and allowances designed to support taxpayers in adapting to the upcoming system.
Key Simplifications
- International flows: taxpayers will no longer need to submit line-by-line reporting of cross-border transactions.
- Transaction count reporting: the obligation to report the number of transactions, whether B2B or B2C, is abolished.
- Blank or nil reports: when no taxable VAT activity occurs in a given period, no e-reporting will be required.
- Additional data fields: no further information beyond the existing framework will be requested.
- Operations outside the EU: French-established taxpayers are exempt from e-reporting obligations for activities outside the European Union.
Key Allowances
- Simplified VAT margin calculation: permitted for B2C sales, with the possibility of later adjustment through VAT returns.
- Entities without SIREN numbers: such entities will not face penalties, as they cannot yet be integrated into the national invoice directory.
- SIREN-registered entities not in the directory: a temporary grace period will apply before penalties are enforced.
- Non-established taxpayers: for both domestic operations in France and intra-EU transactions, the obligation to issue electronic invoices is postponed until September 2027. This delay is intended to allow the development of appropriate technical solutions for these taxpayers.
There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.
