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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
VAT IT · about 13 hours ago
France requires non-EU businesses to appoint a fiscal representative for VAT compliance. New accreditation rules demand financial solvency or a bank guarantee and a clean record. Failure to comply can lead to penalties and liability.
SniTechnology · 1 day 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 · 4 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 · 5 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 · 5 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 · 6 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.
Key Takeaways
From 1 September 2026, France requires all businesses to be able to receive compliant e-invoices under the DGFiP e-invoicing mandate.
From 1 September 2026, large enterprises and ETIs in France must begin issuing e-invoices and meeting e-reporting obligations under the DGFiP mandate.
From 1 September 2027, SMEs and micro-enterprises in France must start issuing e-invoices and meeting e-reporting obligations under the DGFiP mandate.
From 1 September 2026, France requires e-invoices to be in structured formats Factur-X, UBL or CII under the DGFiP e-invoicing mandate.
From 1 September 2026, France requires businesses to use state-registered approved platforms (plateformes agréées) to exchange e-invoices under the DGFiP mandate.
Primary source
Read the full article at AvalaraThis summary was published on VATfaqs.com on 22 July 2026. It relates to VAT developments in France. The original source is Avalara.
