France has introduced a temporary €2 small parcel tax on low‑value imports effective March 1 2026. The tax applies to parcels below €150, is levied per item at the time of import, and will remain in force until the EU‑wide parcel tax takes effect in November 2026, but no later than December 31 2026. The liable party is the person responsible for import VAT on the H7 declaration, covering IOSS users, French VAT registrants, and others.
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Bloomberg Tax · about 15 hours ago
France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.
VatIT · 1 day ago
France will require all VAT-taxable businesses to receive electronic invoices from 1 September 2026, with large and mid-sized firms also issuing them. Smaller companies must issue and e-report from 1 September 2027, and all must use a government-approved Plateforme Agréée to comply.
VatCalc · 2 days ago
France confirms its e-invoicing and e-reporting launch remains on 1 September 2026, with a Practical Guide to help businesses transition. The guide outlines six priorities and allows temporary use of paper or PDF invoices during technical difficulties, with penalties softened until January 2027.
SharedServicesLink · 5 days ago
France's B2B e-invoicing mandate will see new technical specifications released by AFNOR, with the first mandatory phase starting 1 September 2026. The documentation expands on business use cases, invoice data flows, third-party relationships, and ecosystem interactions to guide businesses, software vendors and ASPs.
Global VAT Compliance · 5 days ago
France: The Administrative Court of Appeal of Paris has ruled that input VAT cannot be deducted for pre-incorporation acquisitions unless the transaction is clearly linked to the future company. The decision underscores the need for consistent documentation and evidence that the purchase was made on behalf of the company before incorporation.
RTC Suite · 12 days ago
France is implementing a new continuous transaction control (CTC) model that requires all businesses to use registered Plateformes Agréées (PAs) and the Public Billing Portal (PPF) for domestic B2B e‑invoicing, e‑reporting, and payment reporting. The mandatory rollout begins in September 2026 for e‑invoicing and e‑reporting, with payment reporting added in September 2027. ERP systems must be updated to handle new invoice lifecycle statuses (F1, F2/F3, F6, F10) and master‑data requirements before these deadlines.
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Key Takeaways
The tax becomes effective on March 1 2026.
The tax is €2 per item, calculated at the time of import.
Parcels from territories linked to EU member states but outside the EU customs territory, and imports from third countries where entry takes place in French Guiana or Mayotte are excluded.
It remains in force until the EU‑wide parcel tax enters force in November 2026, but no later than December 31 2026.
The person responsible for import VAT on the H7 declaration, including VAT taxpayers under IOSS, VAT taxpayers registered in France, operators not required to register for VAT in France, and non‑taxable individuals.
Primary source
Read the full article at KPMGThis summary was published on VATfaqs.com on 11 February 2026. It relates to VAT developments in France. The original source is KPMG.
