France's e-invoicing reform is clarified by a decree and order dated 27 July 2026, which came into force on 29 July 2026. The texts set new platform requirements, data transmission deadlines and invoice format rules for all businesses.
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VatCalc · 1 day ago
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.
VatAbout · 5 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 · 7 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 · 7 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 · 8 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 · 8 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.
Key Takeaways
As of 29 July 2026, France's decree 2026-677 and order of 27 July 2026 come into force, establishing the new e-invoicing framework for all businesses.
The order of 27 July 2026 in France specifies five accepted invoice formats that platform operators must convert invoices into, and requires a readable copy of the original if conversion loses detail.
The order of 27 July 2026 in France replaces the previous 1 July 2024 deadline with 1 September 2026, and the 1 January 2026 deadline with 1 September 2027 for data transmission schedules.
Platform operators in France must provide free switching documentation to businesses, keep switching agreements in a prescribed format, and undergo recurring surveillance audits as mandated by decree 2026-677 and order of 27 July 2026.
The public portal for invoicing in France is removed; all businesses must route invoices through an approved platform, and the central directory records which platform receives invoices for each business.
Primary source
Read the full article at E-Invoice.appThis summary was published on VATfaqs.com on 30 July 2026. It relates to VAT developments in France. The original source is E-Invoice.app.
