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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
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 · 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 · 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.
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 · 6 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
A fiscal representative must demonstrate administrative capacity, financial solvency or a bank guarantee equal to a quarter of the annual VAT liabilities of the represented company, and a clean record free from serious tax offences.
Operating without an accredited fiscal representative can result in rejected VAT refund claims, financial penalties, and civil or criminal liability for unpaid VAT, penalties or interest.
Yes, businesses established in countries such as the United Kingdom, United States, Japan, and others listed can be assisted by a VAT agent rather than appointing a full fiscal representative.
Primary source
Read the full article at VAT ITThis summary was published on VATfaqs.com on 22 July 2026. It relates to VAT developments in France. The original source is VAT IT.
