France: France's mandatory e-invoicing and e-reporting will commence on 1 September 2026, imposing penalties for non-compliance across three obligations. Penalties include fines up to EUR 1,000 for repeated non-compliance with platform designation.
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VatCalc · about 20 hours ago
France's mandatory e-invoicing regime starts 1 September 2026, and businesses must ensure their invoicing processes match AFNOR's 44 use cases. The article explains that approval of an Approved Platform does not guarantee support for all use cases, and stresses mapping processes before the launch.
E-Invoice.app · 1 day ago
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.
VatCalc · 2 days 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 · 6 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 · 8 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 · 8 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.
Key Takeaways
French businesses must designate an Approved Platform, issue e-invoices, and submit e-reporting data as of 1 September 2026.
In France, failure to designate an Approved Platform may lead to fines up to EUR 1,000 for repeated non-compliance, effective from 1 September 2026.
France's mandatory e-invoicing and e-reporting start on 1 September 2026.
The penalty framework applies to VAT-registered businesses in France, effective 1 September 2026.
Primary source
Read the full article at Fiscal RequirementsThis summary was published on VATfaqs.com on 31 July 2026. It relates to VAT developments in France. The original source is Fiscal Requirements.
