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.
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Innovate Tax · about 13 hours ago
France will enforce its e-invoicing and e-reporting mandate from 1 September 2026, requiring all VAT-registered businesses to receive electronic invoices. Large enterprises and medium-sized companies must issue e-invoices from 1 September 2026, while SMEs and micro-enterprises must start issuing from 1 September 2027.
LinkedIn Article by e-Invoice.app · 3 days ago
France requires all VAT-registered businesses to receive electronic invoices via a Plateforme Agréée from 1 September 2026. Large and mid-size companies must also issue through a PA from that date, while SMEs will follow in September 2027. More than 1.4 million French companies already have a live e-invoicing address.
RTC Suite · 3 days ago
France's mandatory e-invoicing and e-reporting reform remains due 1 September 2026, with DGFiP issuing a practical guide that allows temporary flexibility for implementation difficulties but does not alter the legal deadline. The guide permits businesses to use alternative channels such as email or PDF during the start-up phase, provided they document corrective actions and maintain continuity of invoicing and payments.
Bensaid Avocats · 3 days ago
France confirms a 10% reduced VAT rate for intermediate rental housing (LLI) under CGI art. 279-0 bis A, effective 8 July 2026, with clarifications on serviced residences, dismemberment, and social mix. The updated BOFiP also clarifies VEFA chargeable events, resale and vacancy rules, and removes the 20% rate risk for VEFA contract assignments.
Bloomberg Tax · 4 days 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 · 5 days 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.
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Key Takeaways
From 1 September 2026, businesses in scope must be able to receive electronic invoices and issue through an approved platform as required by article 289 bis of the tax code.
A formal notice gives three months to comply; after that, fines under article 1788 D may be applied.
Yes, invoices received by email, PDF or paper can still be processed, paid and VAT deducted, provided they meet usual conditions.
Primary source
Read full article on LinkedIn by e-Invoice.appThis summary was published on VATfaqs.com on 16 July 2026. It relates to VAT developments in France. The original source is LinkedIn Article by e-Invoice.app.
