From September 2026, eInvoicing and eReporting will become mandatory for VAT-registered businesses in France. Large and intermediate companies must act first, others follow in 2027. Understand what applies to you, including cross-border rules and penalties.

eInvoicing

France will implement mandatory electronic invoicing for all transactions between VAT taxable businesses established in France or with a fixed establishment in France. The introduction will be in phases starting September 1, 2026, when all VAT-taxable businesses established in France must be ready to receive e-invoices from their suppliers, and large and intermediate businesses must start issuing e-invoices and submitting e-reporting. Small and very small businesses must issue e-invoices and submit e-reporting from September 1, 2027.

The requirement covers all purchases and/or sales of goods and/or services carried out between VAT-taxable persons established in France (including “franchises” ie Small Business Regime - article 293 B of the French Tax Code) as soon as transactions are subject to French VAT. Transactions excluded from electronic invoicing are exempt transactions referred to in Articles 261 to 261 E of the French Tax Code (CGI) benefiting from an invoicing exemption (e.g., medical, education, banking, finance, insurance, real estate, non-profit organizations etc.).

eReporting

Transactions that are not in scope for e-invoicing are in scope of e-reporting (same timeline as e-invoicing). The e-reporting applies to B2C transactions and international B2B transactions with businesses not established in France, e.g. intra community supplies, exports and intra community acquisitions. An exception applies to transactions with a non-taxable person when the operator not established in France is registered with an EU VAT One Stop Shop.

E-reporting will consist of cumulative daily data of VAT-taxable turnover, showing net taxable bases by VAT rate and VAT amounts per day. No personal data (e.g., customer name) is transmitted. In addition, payment data has to be reported i.e. the collection date, the amount collected inclusive of VAT, broken down according to VAT rate, where applicable, and the invoice number where necessary. These transactions for which payment data has to be reported are referred to in Articles 289 bis and 290 of the CGI when they relate to supplies of services, if no option is available for the payment of VAT on debits.

The frequency for the electronic reporting depends on the company’s VAT regime:

Normal regime (monthly): Every 10 days.
Normal regime (quarterly): Monthly.
Simplified regime: Monthly.
VAT exemption: Every 2 months.

Foreign businesses

For foreign businesses without a fixed establishment in France but with a French VAT registration the described eInvoicing obligation does not apply. However foreign businesses can be subject to the e-reporting obligation (i.e. electronic transmission of transaction and payment data to the French Tax Administration) in France for transactions taxable in France for which the foreign business supplier is liable for French VAT. This would include;

B2B transactions: In the case of transactions with another taxable person, this refers to taxable persons not established in France who carry out transactions from France to another taxable person not established in France. The taxable person not established in France will be liable for VAT on the supplies of goods or for the services mentioned in Article 259 A of the CGI (for example the rental of means of transport, the services relating to a building etc.), when the purchaser or the lessee is a taxable person who does not have a VAT identification number in France.

B2C transactions: In the case of transactions for the benefit of non-taxable persons, the e-reporting obligation applies to taxable persons not established in France insofar as they do not use a European one-stop shop.

From 01/09/2027, the e-reporting obligations would apply to intra community acquisitions and domestic purchases of goods for which a foreign company not established in France is liable for French VAT. The data to transmit are those mentioned on the invoices eg the invoice issue date, the invoice number, the total excluding tax by tax rate, the VAT rates to be applied etc. But will also include payment data eg the payment date and the amount received per tax rate.