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.
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EINPresswire · about 2 hours 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.
Orbitax · 1 day 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 · 1 day 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.
Innovate Tax · 1 day 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 · 4 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 · 4 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.
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Key Takeaways
France's digital services tax applies at 3% to digital intermediation and targeted advertising services supplied by large firms when the group exceeds €750 million worldwide and €25 million France.
In France, the DST applies only when a firm's worldwide taxable services exceed €750 million and its France-attributable taxable services exceed €25 million.
France considers a territorial connection for targeted advertising when an advertisement is placed on an interface accessed through a terminal located in France.
For marketplace-style transactions, France considers a territorial connection when either the seller or the buyer is located in France.
France calculates the DST as taxable sums received for a covered service multiplied by a France-presence coefficient and then multiplied by the 3% tax rate.
Primary source
Read the full article at TaxFoundationThis summary was published on VATfaqs.com on 17 July 2026. It relates to VAT developments in France. The original source is TaxFoundation.
