France's 2026 Finance Law introduces several VAT changes, including extending the 5.5% reduced rate to refrigeration energy and air transport in overseas departments, proroguing the 10% forestry rate until 2028, and tightening e‑invoicing sanctions. It also mandates electronic invoice reception for all VAT‑registered entities from 1 September 2026 and replaces the CGI with the new CIBS code for VAT from the same date.
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SniTechnology · about 11 hours ago
France confirms that the September 2026 e-invoicing mandate will proceed as scheduled, with updated technical standards released by AFNOR. The update introduces a new self-billing scenario for agriculture and expands documented use cases from 44 to 45.
Tradeshift · 3 days ago
France's e-invoicing mandate will take effect on 1 September 2026, requiring all registered companies to issue and receive e-invoices and large and mid-sized firms to report electronically. The final technical guidelines from AFNOR and the AIFE's external specifications have been released, while the pilot phase shows low participation rates.
EINPresswire · 4 days ago
France's e-invoicing pilot program begins on 1 September 2026, with a voluntary testing phase from February to August 2026. The pilot allows businesses to test mandatory B2B e-invoicing and B2C/cross-border e-reporting before the mandatory deadline. Participation is voluntary but offers insight into data flow between trading partners, accredited platforms and tax authorities.
TaxFoundation · 4 days ago
France's digital services tax (DST) imposes a 3% rate on digital intermediation and targeted advertising services supplied by large firms when they exceed €750 million worldwide and €25 million France. The tax is calculated on taxable sums received, multiplied by a France-presence coefficient, and it creates a cascading effect that can disproportionately burden low-margin businesses.
Orbitax · 5 days ago
France will enforce mandatory e-invoicing from 1 September 2026. All taxable persons must receive e-invoices, while large and intermediate enterprises must issue them. The deadline was extended from 2024 to 2026 under the Finance Law for 2024.
LinkedIn Article by e-Invoice.app · 5 days ago
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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Key Takeaways
From 21 February 2026, the VAT exemption on transport of goods and passengers in Guadeloupe, Martinique and Réunion extends to air transport.
From 21 February 2026, the reduced VAT rate of 5.5% applies to delivery of refrigeration energy distributed by networks.
From 1 September 2026, all VAT‑registered entities in France must receive electronic invoices.
A fine of €500 applies after 3 months of non‑compliance, followed by €1,000 every 3 months thereafter.
The 10% reduced VAT rate on forestry works is prorogued until 31 December 2028.
Primary source
Read the full article at Vat SolutionsThis summary was published on VATfaqs.com on 5 March 2026. It relates to VAT developments in France. The original source is Vat Solutions.
