France will terminate the one‑off fiscal representation route for Customs Procedure 42 on 1 January 2026, requiring non‑EU sellers to register for French VAT in their own name and file ongoing returns. The change removes the simplified “France‑as‑gateway” model and forces operators to adopt a formal French VAT footprint or reroute through other EU members.
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Melasoft · 6 days 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 · 21 days 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.
Fonoa · 27 days ago
The French e-reporting framework complements e-invoicing by capturing B2C, cross-border B2B and certain payment transactions through Flow 10 (F10). Flow 6 (F6) confirms acceptance or rejection of the reporting file. Reporting frequency and deadlines vary by VAT regime, with standard monthly taxpayers submitting transaction data three times a month and payment data once, all due 10 days after each period.
VATabout · about 1 month ago
The French Tax Authority issued guidance on March 4, 2026 clarifying VAT obligations for dropshipping operations that do not use the IOSS. The guidance sets thresholds for import VAT liability, specifies when the seller or consumer is responsible, and requires non‑EU sellers to appoint a tax representative. It also defines the place of taxation for cross‑border distance sales.
VatCalc · about 1 month ago
France’s 2026 Finance Law introduces stricter penalties for non‑compliance with the upcoming e‑invoicing and e‑reporting regime, effective from 1 September 2026. The law sets €50 fines per non‑approved invoice, progressive penalties for failing to receive e‑invoices, and €500 per missing e‑reporting transmission, capped at €15,000 annually. A first‑offence tolerance allows penalty waivers if errors are corrected within 30 days.
VatCalc · about 1 month ago
France has issued guidance clarifying VAT obligations for dropshippers who do not use the IOSS scheme. The ruling specifies that parcels below €150 are cleared in the final destination Member State and the seller is not liable for French VAT, while parcels above €150 trigger import VAT liability in France. It also outlines conditions under which the customer or seller bears import VAT when goods are delivered within France and requires non‑EU sellers to register and possibly appoint a French tax representative.
France ends the one‑off fiscal representation route for Procedure 42 on 1 January 2026.
They must register for French VAT in their own name and file ongoing French VAT returns, and may need a fiscal representative.
No, the new framework does not cover Procedure 42 imports.
Brokers and 3PLs must update master data, importer‑of‑record fields, and documentation templates to reflect the new VAT registration and reporting requirements.
This summary was published on VATfaqs.com on 10 January 2026. It relates to VAT developments in France. The original source is VATAi.
