France will enforce mandatory e-reporting for B2C and cross-border B2B transactions from 1 September 2026, with a phased rollout extending to SMEs in September 2027. The new scheme requires tri-monthly reporting of transaction data, including customer identification, invoice details and payment information, and introduces Schematron validation rules for Flux 10 messages.
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VatAbout · 4 days ago
France confirms that the mandatory B2B e-invoicing and e-reporting system will start on 1 September 2026. The French Tax Authority will apply a flexible enforcement approach during the initial period, and fallback solutions are only temporary emergency measures.
1stopVAT · 6 days ago
France: From 1 January 2026, domestic businesses can qualify for VAT exemption if their previous year turnover is below EUR 85,000 for commercial and accommodation activities, EUR 37,500 for services and liberal professions. If turnover exceeds these thresholds, the exemption can still apply until the end of the calendar year provided it does not exceed the increased thresholds of EUR 93,500 and EUR 41,250 respectively.
VatCalc · 6 days ago
France has extended the statutory retention period for VAT records from six to ten years, effective 1 January 2027. The change applies to all books, registers, invoices and supporting documents, including electronic records. Businesses must ensure archived invoices remain readable and searchable for the full ten-year period.
SoftCo · 7 days ago
France confirms the e-invoicing mandate will take effect on 1 September 2026. The soft-penalty window has been extended to 31 December 2026, and transitional guidance was issued on 11 July 2026 to assist late-compliant businesses.
Avalara · 7 days ago
France's e-invoicing mandate will roll out on 1 September 2026, requiring all businesses to receive compliant e-invoices and larger firms to issue them. The mandate also mandates structured formats such as Factur-X, UBL and CII, and requires use of state-registered approved platforms.
VAT IT · 8 days ago
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.
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Key Takeaways
From 1 September 2026, France requires all businesses to submit e-reporting for B2C and cross-border B2B transactions.
In September 2027, France expands e-reporting and e-invoicing requirements to include small and micro-enterprises.
For normal VAT regime businesses, France requires e-reports by the 10th for transactions 1-10, by the 20th for 11-20, and by month-end for 21-end.
The French tax administration’s AIFE has issued Schematron validation rules for Flux 10 messages, which must be used to validate XML before submission.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 29 July 2026. It relates to VAT developments in France. The original source is VatCalc.
