France has proposed raising its VAT registration thresholds for goods, services, legal services, and non‑profit organisations, but the changes are currently on hold pending budget approval. The new thresholds would be €93,500 for goods and accommodation services, €41,250 for services, €55,000 for legal services, and €80,011 for non‑profit organisations, with an EU‑wide scheme offering a €100,000 pan‑Europe threshold for small businesses.
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VatCalc · 1 day ago
France: The Supreme Administrative Court ruled that audiobooks should be taxed at the reduced rate for books, not the standard rate for audio devices. Tax authorities have opened a public consultation on revised guidance, with comments due 30 September 2026.
RTC Suite · 1 day ago
France has finalised e-invoicing rules, setting mandatory e-invoicing from 1 September 2026 and e-reporting from 1 September 2027. The decree updates platform architecture, format standards and audit procedures. Businesses must prepare by selecting accredited platforms and ensuring compliance with new data transmission requirements.
VatCalc · 2 days ago
France: From September 2026, the e-invoicing mandate will prevent the reuse of invoice numbers after submission, requiring cancellation and new issuance for errors. Businesses must therefore validate data within their ERP before sending to avoid rejected invoices and costly rework.
Avalara · 3 days ago
France requires all VAT-taxable businesses to use an approved platform for B2B e-invoicing from 1 September 2026, with larger firms also issuing invoices from that date. Peppol is a network standard that approved platforms may use, but Peppol certification alone does not grant French approval.
Fiscal Requirements · 5 days ago
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.
VatCalc · 6 days 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.
Primary source
Read the full article at VATCalcThis summary was published on VATfaqs.com on 4 January 2026. It relates to VAT developments in France. The original source is VATCalc.
