France eInvoicing and e-reporting: what you need to know

Phased implementation: key dates

From September 1, 2026, all VAT-taxable businesses established in France must be able to receive eInvoices. At the same time, large and medium-sized companies must also start issuing eInvoices and submitting e-reporting.

eInvoicing: scope and requirements

eInvoicing applies to transactions between VAT-taxable persons established in France, where the transaction is subject to French VAT. Certain transactions are excluded, such as exempt activities under Articles 261–261 E of the French Tax Code (e.g., healthcare, education, finance, insurance, and non-profit activities).

Important: If your organization does not have a fixed establishment in France, there is no eInvoicing obligation. Companies must use an Accredited Platform, approved by the French tax authority (DGFiP) for a period of three years. The use of Peppol is not mandatory in France.

E-reporting: broader than eInvoicing

Where eInvoicing focuses on domestic B2B transactions, e-reporting covers everything else. This includes B2C transactions and cross-border B2B transactions, such as intra-community supplies, exports, and acquisitions.

E-reporting requires companies to submit structured data on a regular basis, including daily turnover figures, taxable amounts per VAT rate, and the corresponding VAT amounts. The reporting frequency depends on the company’s VAT regime and can range from every 10 days to every 2 months.

For international transactions, the reporting must be more detailed. Cross-border B2B transactions need to be reported individually, while B2C transactions are aggregated on a daily basis.

Impact on foreign companies

Foreign companies with a fixed establishment in France fall fully within scope of the e-reporting requirements, following the same timeline as French businesses.

Even companies with only a French VAT registration -without a fixed establishment- may be affected. This depends on the type of transactions performed, particularly if local supplies subject to French VAT are involved. In some cases, reporting obligations may already apply from September 2026.

Payment data and invoice lifecycle

In addition to transaction data, companies must report payment information for transactions where VAT is due upon receipt (e.g., services and deposits). This includes:

• payment date
• amount received (including VAT)
• VAT breakdown
• invoice reference (where applicable)

France has also defined a structured invoice lifecycle. While 14 statuses exist, the most relevant in practice are:

• Submitted – invoice has been issued
• Rejected – technical validation failed
• Refused – rejected by the recipient
• Payment received – confirms payment (only required in specific VAT scenarios)

What does this mean for your organization?

If your organization operates in France -or holds a French VAT registration- this is not just a technical change. It affects your invoicing processes, data flows, system integrations, and reporting obligations.

Preparation takes time. Data must be aligned, systems adapted, and processes tested. Start now to stay in control!